With an overwhelming number of entities to track in addition to numerous other responsibilities, the Trump Organization's longtime controller Jeffrey McConney said he relied on outside accountants to put together Trump's statements of financial condition.

While the statement took up a portion of his time between July and October each year, McConney testified that he otherwise spent "very little time" on the financial statements that underpin the attorney general's case.

The descriptions of each entity in the statements, and the disclaimers, largely remained the same year after year, according to McConney.

"A lot of this was Gerald Rosenblum's writing," he said about the section describing Trump Tower, referring to a former outside accountant.

"Whose words are those?" defense attorney Jesus Suarez said about a disclaimer that said that the value of "Donald J. Trump's worldwide reputation" was not considered in the statement.

"Mazars," McConney responded.

He added that Trump would make any change that Mazars recommended and largely followed the lead of then-Mazars accountant Donald Bender when modifying the statement.

"If [Bender] had items that he needed on the statement to change, we made the change," McConney said.

Longtime Trump Organization controller Jeffrey McConney, a defendant in the attorney general's case, denied withholding any documents from the company's outside accountants -- appearing to contradict testimony from Mazars USA accountant Donald Bender.

"We provided him everything he needed," McConney said, adding that Bender could request any document he wanted from the Trump Organization.

McConney, testifying for the defense, added that Bender also could directly communicate with individuals in the Trump Organization to directly ask questions during the process of organizing Trump's financial statements that are at the center of the case.

"Bender would come in and talk to anyone he wanted," McConney said.

When Bender testified last month during the state's case, he said that he directly asked McConney if the company had more appraisals, to which McConney responded, "That's all we have."

"They were not giving us all the documents that we needed, potentially, to compile the compilation," Bender testified.

Asked about the allegation on the witness stand, McConney denied he withheld anything from Bender.

"Did you ever hide anything from Donald Bender?" defense attorney Jesus Suarez asked.

"No," McConney responded.

Forty-five days after he began his testimony as the third witness in the state's case, former Trump Organization controller and co-defendant Jeffrey McConney has returned to the witness stand for the defense.

When he testified last month, McConney -- who was the primary person responsible for the valuations in Trump's statement of financial statements between 2011 and 2017 -- struggled to recall specific details about the preparation of the financial documents, though he acknowledged he took direction from Eric Trump about the value of a Westchester golf course.

This afternoon, after asking some preliminary questions about McConney's biography, defense attorney Jesus Suarez began asking McConney pointed questions about Mazars USA accountant Donald Bender, another witness in the state's case.

"Whatever he asked for, we would do," McConney said about Bender's role in the process of compiling Trump's financial statement.

State attorney Andrew Amer began his cross-examination of defense expert David Miller by highlighting that his testimony appeared to contradict Miller's own expert report.

During his direct examination, Miller was asked if he has ever seen any insurance underwriters rely on media outlets when reviewing their surety programs.

"Prior to this, no," Miller responded, referencing how underwriters at Zurich cited articles from Forbes and USA Today in their 2021 annual review of Trump's policies.

However, Miller's own report acknowledged that "some underwriters do not require financials and instead use their experience and other means (such as Forbes and USA Today) to satisfy their underwriting needs."

When Amer suggested that the finding in Miller's report appeared to directly contradict his testimony, the defense objected.

"It seems completely inconsistent. What am I missing?" Judge Arthur Engoron responded.

Miller clarified that he has seen underwriters cite external sources like media reports; however, the Zurich document was the first time he specifically saw Forbes and USA Today cited as sources.

State attorney Kevin Wallace concluded his direct examination of the New York attorney general's second and final rebuttal witness amid frequent objections by defense lawyers.

Lewis attempted to explain how Donald Trump's statements of financial condition failed to disclose that he did not conduct a discounted cash flow analysis, contributing to the over-valuation of some of his assets.

"There is no mention of discounting or future value in the disclosure," Lewis said, disagreeing with testimony from defense expert Jason Flemmons -- as well as former Mazars USA accountant Donald Bender, who testified as a state witness.

“Are you impeaching your own witness?” Engoron asked state attorneys regarding whether Bender’s testimony should no longer be considered credible.

"We didn't feel the need to," Wallace responded.

Lewis also suggested that Trump's external accountants at Mazars had less of an obligation to highlight issues that Flemmons suggested, since they were only conducting a compilation report rather than a more intensive audit. While Mazars had an obligation to flag obvious issues, they were not responsible for ensuring Trump's statements were compliant with generally accepted accounting principles, he testified.

"If while doing the compilation ... something comes to the attention of the accounts that could be a GAAP departure, they have a responsibility to bring that issue to the client," Lewis said regarding generally accepted accounting principles.

During the hour-long direct examination, defense lawyers objected at least 14 times, successfully interrupting the line of questions.

"I am lost," Engoron asked at one point. "Can you put this together?"

The parade of objections visibly irritating Wallace, who voiced his displeasure.

"Petulant outbursts don't really play well in the courtroom," quipped Trump lawyer Chris Kise in response.