State attorney Kevin Wallace, cross-examining defense expert Jason Flemmons, attempted to challenge Flemmons' testimony by pressing the accountant on his experience with personal financial statements and his work reviewing Trump's statements.

Flemmons testified that he himself had compiled fewer than five statements of financial condition, none of which were done after 2000. He also acknowledged that he did not review each of Trump's financial statements between 2011 and 2021, which are the subject of the New York attorney general's complaint.

Flemmons generally underplayed the importance of the financial statements by suggesting that most issues Wallace raised were "easily curable with a phone call."

Asked if he could provide a specific example where he was involved in such a follow-up inquiry, Flemmons failed to offer an example and instead generally referred to his time working for the Securities and Exchange Commission.

Court was subsequently adjourned for the day, with Wallace scheduled to continue his testimony tomorrow morning.

The defense's accounting expert could not identify any departures from generally accepted accounting principles -- known as GAAP -- in Donald Trump's statements of financial condition that were not disclosed, according to his testimony.

"I don't believe I have identified any additional discrepancies with GAAP that were not covered by those disclosures," Jason Flemmons testified toward the end of his direct examination.

Flemmons also testified that the statements appropriately cited their use of appraisals, challenging the state's assertion that Trump ignored vital appraisal information.

"Was the use of appraisals accurately described in the statements?" defense attorney Jesus Suarez asked.

"I believe so. I don't believe there was anything that contradicted the use of appraisals but also other bases for evaluating the properties," Flemmons responded.

Suarez concluded his lengthy direct examination, setting up state attorney Kevin Wallace's cross-examination of Flemmons.

After Jason Flemmons, the defense’s expert accounting witness, had testified at length about how Donald Trump's financial statements included adequate disclaimers to explain his departure from normal accounting standards, Judge Engoron interjected to push back on the testimony.

That prompted Flemmons to confirm he is attesting largely to the general accounting methods used by the Trump Organization -- not the specific numbers they provided for each of their assets.

As Flemmons gets further into his second day on the stand, Judge Engoron's initial enthusiasm regarding his testimony appears to be on the wane, with the judge sustaining more of the state’s objections and asking increasingly skeptical questions.

Donald Trump disclosed that 95% of the assets listed in his 2014 statement of financial condition departed from generally accepted accounting principles -- known in the industry as GAAP -- according to the defense's expert witness Jason Flemmons.

The testimony from the defense's accounting expert bolsters Trump's argument that the departures from GAAP in his statements were adequately disclosed to lenders, making the lenders themselves responsible for drawing their own conclusions about the valuations listed in the documents.

It also supports the defense's position that Trump's statements fell within the regulations on personal financial statements, thus shielding him from allegations of fraud.

Judge Arthur Engoron vehemently denied the defense's request to end the trial following former Trump attorney Michael Cohen's contradictory testimony.

"The government's key witness has fallen flat on his face," Trump attorney Clifford Robert said when requesting the case be dismissed.

"Absolutely denied. This case has evidence, credible or not, all over the place," said Engoron, who disagreed that Cohen was the case's star witness.

"There's enough evidence to fill this courtroom," Engoron said.

During Cohen's redirect examination, state attorney Colleen Faherty attempted to square Cohen's inconsistent answers by asking about his 2019 congressional testimony again. Cohen testified yesterday that he was "tasked by Trump" to inflate Trump's reported net worth, then today said his 2019 testimony, in which he said Trump never directly told him to do so, was correct.

"Donald Trump speaks like a mob boss … he tells you what he wants without specifically telling you," Cohen said in explaining the inconsistent response. "We understood what he wanted."