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.

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.