On notice to mind his out-of-court commentary, former US president Donald Trump has returned to his New York civil fraud trial as his lawyers questioned an accountant who prepared financial statements at the heart of the case.
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New York Attorney General Letitia James' lawsuit accuses Trump and his business of exaggerating his wealth in those statements which went to banks, insurers and others.
With accountant Donald Bender on the witness stand, state lawyers have sought to show that Trump and others at his company had full control over the preparation of the financial statements.
Bender testified on Tuesday that the Trump Organization did not always supply all the information needed to produce the documents.
Trump denies any wrongdoing, and his defence continued on Wednesday to fault Bender for any shortcomings in the statements.
Lawyer Jesus M Suarez pointed out that the accounting firm told clients it might need specialists' help to evaluate such assets as works of art, jewellery and some types of securities in closely held businesses and real estate.
Suarez then showed video of pre-trial testimony in which Bender said he did not recall whether he consulted with any specialists when preparing Trump's financial statements.
Earlier during cross-examination, Bender acknowledged on Tuesday he missed a change in information about the size of the former president's Trump Tower apartment.
Suarez portrayed that as a major blunder, telling the accountant that Trump's company and employees were "going through hell" because "you missed it".
Bender retorted that it was the Trump Organization's mistake, "and we didn't catch it".
Trump, the Republican front-runner in the 2024 presidential race, is voluntarily taking time out from the campaign trail to attend the trial.
He was back for a third day on Wednesday.
Judge Arthur Engoron already has ruled that Trump committed fraud by inflating the values of prized assets including his Trump Tower penthouse.
The ruling could, if upheld on appeal, cost the former president control of his signature skyscraper and some other properties.
Trump, with familiar rhetoric outside court on Wednesday, called James "incompetent," portrayed her as part of a broader Democratic effort to weaken his 2024 prospects and termed the trial "a disgrace".
Trump has frequently vented in the courthouse hallway and on social media about the trial, James and Engoron, who is also a Democrat.
But after Trump assailed Engoron's principal law clerk on social media on Tuesday, the judge imposed a limited gag order, commanding all participants in the trial not to hurl personal attacks at court staffers.
The judge told Trump to delete the "disparaging, untrue and personally identifying post" and the former president took it down.
The non-jury trial concerns six claims that remained in the lawsuit after Engoron's pre-trial ruling, and the trial is to determine how much Trump might owe in penalties.
James is seeking $US250 million ($A395 million) and a ban on Trump doing business in New York.
Trump plans to testify later in the trial.
Australian Associated Press
