Former Trump attorney Michael Cohen has begun his testimony in his former boss' civil fraud trial.

Sitting at a cramped counsel table between his lawyers, Trump is about ten feet from his former lawyer and so-called "fixer."

The courtroom itself is at capacity, with attendance appearing to exceed the number of observers during the trial's opening statements.

When Mazars USA said that Trump's financial statements were no longer reliable in 2022, the accounting firm did not conduct an audit or identify any "material discrepancies" in Trump's statements, Mazars General Counsel Bill Kelly testified.

"As we have stated in the Statements of Financial Condition, Mazars performed its work in accordance with professional standards. A subsequent review of those workpapers confirms this," Kelly wrote in a 2022 letter to the Trump Organization entered into evidence.

Both Trump and his lawyer Jesus Suarez seized on the admission from Mazars.

During cross examination, Suarez displayed multiple financial statements and repeatedly asked Kelly about the lack of discrepancies identified in the statements. Exiting court for a break, Trump also focused on that portion of the testimony.

"They found no discrepancies, there was nothing wrong with the financials," Trump said, alleging that his former accountants were "abused" and "hurt very badly" by the New York attorney general.

Trump's accounting firm resigned from engagements with the Trump Organization in 2021 after learning it could no longer rely on former CFO Allen Weisselberg, Mazars USA General Counsel Bill Kelly testified.

The next year, Mazars determined that Trump's statements could no longer be relied upon following a filing related to New York Attorney General Letitia James' investigation of the Trump Organization.

"When the NYAG filed a paper in court, you took them at their word and never once conferred with your client?" defense attorney Jesus Suarez asked during his cross examination of Kelly, adding that Trump paid Mazars millions before their relationship ended.

"You just kicked them to the curb, right?" Suarez added, alleging that Mazars tried to "curry favor" to avoid legal problems with authorities.

"We did not kick them to the curb," Kelly responded.

The cross examination of Kelly appeared to test the patience of Judge Engoron, who interrupted the questioning twice.

"That has been asked about five times already," Engoron said at one point. At a later point, he added, "Asked and answered many times. Yes, they were paid."

Trump lawyer Chris Kise continued to spar with state attorney Louis Solomon during the testimony of Mazars General Counsel Bill Kelly.

After Solomon objected to a question posted in Kelly's cross-examination, Kise interjected to call out Solomon for being hypocritical about the bounds of acceptable testimony.

"Everything in this courtroom concerns me and my client, including your health," Kise said, referring back to his earlier concern about a courtroom COVID-19 outbreak.

"Thanks for your concern," Solomon responded offhandedly.

Trump and his attorneys have adjusted their seating compared to past days, possibly due to health concerns, so that Trump and Kise are sitting further from the state attorneys.

Deutsche Bank's $378 million in loans to the Trump Organization was a "good credit decision," the bank's former risk management executive told the court at the end of more than a day of testimony.

"I think we did a reasonably thorough analysis of the information," former Deutsche Bank executive Nicholas Haigh testified under cross-examination by the defense.

An internal Deutsche Bank group evaluated Trump's financial information, personally visited Trump Organization offices to review bank and brokerage records, and conducted some appraisals of property explicitly used as collateral, according to Haigh.

Though the value that Deutsche Bank determined for the properties often differed by hundreds of millions of dollars compared to the Trump-provided value, the entities continued to have what internal bank documents described as a "long and satisfactory relationship."

"Using a Deutsche Bank-adjusted value for the assets, the net worth still exceeded $2.5 billion," Haigh said, referring to Trump's net worth as it related to a loan covenant.

When Trump decided to run for president and won the election, Deutsche Bank was supportive of the business relationship, though management was careful to monitor their particularly high-profile client, according to internal bank documents presented at trial.

"Note that the relationship continues to be monitored at the highest levels of senior management within the firm and any issues arising from the Guarantor's status as President of the United States are immediately addressed, taken to the appropriate Reputation Risk committee, and discussed with appropriate legal counsel," a credit report said.

When asked directly if the decision to work with Trump was a "good credit decision" by defense attorney Clifford Robert, Haigh responded, "I generally agree with that."

During redirect questioning, state attorney Kevin Wallace stopped short of directly asking Haigh if he would have still done business with Trump had he known about the inflated value of Trump's assets. But he asked Haigh whether Trump's financial information could have been incomplete.

"You have no way of knowing if there was information that wasn't provided to you?" Wallace asked.

"That is correct," Haigh said, marking the end of his questioning.