Former President Donald Trump appeared in a Manhattan courtroom for the second day of his trial on civil charges of falsifying business and personal records for financial gain. Judge Arthur Engoron clarified comments he made about the statute of limitations, which Trump had hailed as a win. On the previous day, Trump had claimed that Justice Engoron agreed that “80 percent” of New York Attorney General Letitia James' lawsuit had been thrown out due to the statute of limitations. Engoron had suggested that testimony from Trump's former accountant, Donald Bender, about the ex-president's 2011 financial statements might be time-barred. The attorney general claims that from 2011 through 2021, Trump lied on his financial statements to secure better loan and insurance terms.

An appeals court had previously ruled that the statute of limitations in the case was set at 2014. However, Engoron clarified that evidence from before that time could still be used to help prove newer claims. Bender, a partner at accounting firm Mazars USA, continued his testimony on the second day of the trial. The trial is focused on charges related to the alleged falsification of business records, issuing false financial statements, and conspiracy.

Former President Trump and the Trump Organization, along with several executives and his children Donald Jr. and Eric, are the defendants in the civil trial. If found liable, they will not face jail time since the charges are civil in nature. Trump, who voluntarily appeared for the trial, harshly criticized Attorney General James and Judge Engoron, labeling the case a "witch hunt" and a "disgrace."

The trial began with opening statements from both sides and the appearance of the state's first witness, Donald Bender. Kevin Wallace, the lead attorney for Attorney General James' office, outlined the remaining allegations in the case, accusing Trump and the company of fraudulently inflating the worth of the Trump Organization's assets and the former president's wealth to obtain more favorable loan terms. The defense countered by stating that the valuations were appropriate and accurate, with Trump's personal financial statements using a different accounting standard than the company's statements.

Bender, who worked for Mazars for over 30 years, described the process of compiling financial statements based on information provided by the Trump Organization. He testified that he departed from generally accepted accounting principles (GAAP) for some of the company's business entities at the direction of the company itself. However, he stated that he would not have signed off on these statements if he had known the information provided was false.

The trial continues with Bender scheduled to resume his testimony on Tuesday.