Trump Organization executive Patrick Birney testified that CFO Allen Weisselberg and controller Jeffrey McConney had the final say on Trump's financial documents when he worked under them.

"I was not the final decision maker," said Birney, who was an assistant vice president at the time.

Birney joined the Trump Organization in 2015, a few years after he graduated from the University of Michigan. He began helping with Trump's statement of financial condition in 2016 and eventually took over preparing the vital financial document, though he acknowledged in court that he initially lacked some basic knowledge about accounting and finance.

Asked if he ever had valued a property using a capitalization rate, he replied, "I don't think so."

Birney said he would often turn to McConney if he needed specific documents, and that he reviewed drafts of the statement with Weisselberg.

"He would review drafts with me that I would provide him," Birney said. He later added, "Allen Weisselberg had the authority to approve everything."

Former Trump Organization CFO Allen Weisselberg has completed his direct examination, although he might be called back to testify by either the attorney general or the defense, Judge Arthur Engoron said.

"I am lifting the prohibition on discussing the case with counsel or anyone else," Engoron said about Weisselberg.

Trump Organization executive Patrick Birney, who as assistant vice president took over managing Trump's statement of financial condition after controller Jeffrey McConney, took the stand following Weisselberg.

Ex-Trump CFO Allen Weisselberg, under questioning from state attorney Louis Solomon, addressed the degree to which Donald Trump's three adult children -- Don Jr., Eric, and Ivanka -- were involved in the day-to-day running of the Trump Organization during the period from 2011-2022.

"They wanted to get up to speed on how the business was running," Weisselberg said, noting that Trump's run for president accelerated their engagement in the company.

Emails entered into evidence from around that time suggested that the three Trump children requested financial information about the company's operations.

During one email exchange, Weisselberg directly asked Eric Trump to delay paying off a loan related to Trump's Seven Springs estate so it wouldn't affect the former president's cash balance.

"If we have to pay off the loan I would like to do it post June 30th as that is the date of your dad's annual financial statement ... to keep his cash balance as high as possible," the April 2015 email said.

Former Trump Organization CFO Allen Weisselberg has returned to the stand, nine months after he was sentenced to five months in prison for evading more than $1.7 million in taxes on unreported income in the form of company-provided perks.

One day before his sentencing in January, Weisselberg signed a severance agreement with his former employer saying that if he complied with all the conditions of the agreement, he would receive $2 million spread out over two years, according to court records.

One of those conditions, state attorney Louis Solomon highlighted in court, prevented Weisselberg from voluntarily cooperating with an investigation of his former company or boss.

"I didn't give it a lot of thought, to be honest," Weisselberg said when asked about the section of the agreement preventing him from cooperating with investigators.

"Is it just a coincidence that under this severance agreement, you are being paid $2 million, which is coincidentally the exact amount you were ordered to pay under your guilty plea?" Solomon asked.

"Coincidence," Weisselberg replied.

The second day of testimony from the defense's expert accounting witness prompted an argument between attorneys for the two sides over the basic question of what the case is about -- leading defense lawyers to make their fourth unsuccessful request for a directed verdict to end the trial.

The arguments came toward the end of direct testimony by accounting expert defense Eli Bartov, who asserted the New York attorney general's case lacked merit because there was no evidence of any fraud on Trump's statements of financial condition, and that any errors about the values of Trump's properties were unintentional and therefore immaterial.

When the defense attempted to question Bartov about those values, state attorneys objected -- prompting defense attorney Christopher Kise to leap from his seat.

"If they don't call anyone to dispute our values, how have they proven their case?" Kise said.

Judge Arthur Engoron, in a pretrial ruling, already decided that Trump conducted a decade's worth of business using fraudulent financial statements, and state attorney Kevin Wallace suggested that Bartov's findings do not change those findings.

"You can't use false statements in business. That's what the summary judgment decision is all about. I think it is pretty much what the rest of this case is about," Engoron said in response to Kise's question.

Kise argued that if the attorney general doesn't prove what Trump's asset values should have been, the case is a "completely rudderless ship" that needs to be "moored to some sort of standard."

"You can't just say it's a misstatement because you feel like it," Kise argued.

"The standard is truth," Engoron responded.

The exchange prompted Trump's legal spokesperson, Alina Habba, to make the defense's fourth motion for a directed verdict, arguing that Engoron is "wasting our time" if he won't consider their expert testimony.

"They have not proven their case. They haven't," Habba said in her request for a directed verdict.

"Denied," Engoron said within seconds of the request, without hearing a response from lawyers for the New York attorney general.