"Sorry to be brash," Eric Trump began a 2012 email to a board member of a North Carolina golf club that the Trump Organization intended to purchase, according to materials entered into evidence.

The board member had come to New York to review financial documents to be assured the Trump organization had the "financial wherewithal to purchase, renovate and operate the club," state attorney Andrew Amer said while questioning Eric Trump.

Amer contended that meant Eric Trump knew "the company had personal financials available to share with third parties," despite the former president's son testifying that "I don't want to speculate" what was being shared.

"I understood we had financials as a company. I was not personally aware of the statement of financial condition," Eric Trump said. "I did not work on the statement of financial condition. I've been very clear about that."

Eric Trump denied knowing that he was cited as a source for Donald Trump's valuation of his Seven Springs estate in New York.

"People ask me questions all the time, but I never worked on the statement of financial condition," Eric Trump said when asked about two phone conversations cited by Trump Organization controller Jeffrey McConney to determine the value of the estate.

While Eric Trump said he had no reason to doubt that the conversations about the estate took place, he denied knowing they were used to value the property in Trump's financial statements.

"I don't believe I ever saw or worked on a statement of financial condition," Eric Trump said.

Eric Trump, the heir apparent to the Trump Organization, could face particularly high stakes on the stand.

Gaining power in his family's firm once his father became U.S. president, Eric Trump is responsible for "all aspects of management and operation of the Trump Organization," according to New York Attorney General Letitia James.

While his brother Donald Trump Jr. was sparsely mentioned by witnesses during the first five weeks of the trial, Eric Trump was described by witnesses as involved in the day-to-day operations of the company, as well as leading projects for multiple properties that were allegedly inflated in his father's statements of financial condition.

Unlike his brother Donald Trump Jr. -- who certified those statements between 2016 and 2021 -- Eric Trump is alleged to have signed "several guarantor compliance certificates" for his father, that relied on the financial statements.

"I've done a lot to jog my memory and I simply can't, because I don't think I've had any involvement in the statement of financial condition, to the best of my knowledge," Eric Trump said during the deposition he gave in the course of the AG's investigation.

As part of the penalty she is seeking, James has requested that the court bar Eric Trump -- as well as his brother and father -- from serving as an officer in any New York State corporation or business entity.

"The people call Eric Trump," state attorney Andrew Amer said as Donald Trump's second son took the stand.

"Is it fair to view the hierarchy of the Trump Organization as a pyramid with your father at the top?" Amer asked Eric Trump, an executive vice president with the firm.

"Yes," Eric Trump said. "I worked with many people but ultimately reported to my father."

Ivanka Trump must appear to testify at her father’s fraud trial, Judge Arthur Engoron decided from the bench Friday morning.

“I want to see her in person. That is how we prefer testimony,” Engoron said after denying Ivanka Trump’s motion to quash the trial subpoenas she was served.

While Ivanka Trump was not in attendance at Friday's hearing, her lawyer Bennet Moskowitz argued that the state’s justification for bringing Ivanka to the courtroom “falls on its face.”

Characterizing the state’s argument as “a bridge too far,” Moskowitz reiterated that Ivanka neither lives nor has done business in New York since 2017.

State attorney Kevin Wallace defended the subpoenas by arguing Ivanka Trump was a former Trump Organization executive who was the main contact with lenders for Trump’s Washington D.C. Old Post Office hotel. Wallace added that Ivanka Trump still owns properties in New York and operates business here.

Ruling from the bench after a short break, Engoron found that the state presented sufficient evidence to prove that Ivanka does business in New York.

“Ms. Trump owns property in New York and has done business in New York,” he said.

Engoron added that her testimony should not be scheduled before next Wednesday to allow her lawyers to appeal his ruling.

“A trial is a search for the truth, and the law is entitled to every person’s evidence,” Engoron said.