Eric Trump returned to the stand in a Manhattan courtroom on Friday, one day after a lawyer for the New York Attorney General's Office called his testimony "extremely favorable" to the state's fraud case against the Trump family.

Friday's questioning was brief, lasting less than an hour. Eric Trump reiterated his earlier testimony that he relied on the Trump Organization's accountants to prepare statements of financial condition, the documents at the center of the attorney general's case. He also faced questions about a $2 million severance package for Allen Weisselberg, the Trump Organization's longtime chief financial officer who pleaded guilty to criminal fraud charges last year.

On Thursday, Eric Trump and older brother Donald Trump Jr. each downplayed their connection to the financial records, saying they had little to do with the preparation of documents that inflated the value of Trump Organization properties and their father's wealth. Both Trump sons are executive vice presidents at the Trump Organization.

The judge in the case has already found the Trumps and their company liable for fraud, determining that they manipulated financial statements to obtain favorable deals with banks and insurers. New York Attorney General Letitia James says the family profited from fraud to the tune of at least $250 million. The Trumps and the other co-defendants in the case deny all wrongdoing.

Former President Donald Trump is slated to take the stand to face questions on Monday.

Eric Trump's testimony

The case revolves around statements of financial condition that showed inflated values for Trump properties and Trump's personal assets to secure better rates on loans and insurance. On Thursday, Eric Trump testified that he didn't think he "ever saw or worked on a statement of financial condition" and "never had anything to do with" them.

He was shown email exchanges with company executives referring to "annual financial statements" for his father, or the abbreviation "f/s." Eric Trump said he understood them to be referring to financial statements, but not necessarily the specific annual statements of financial condition that are the focus of the case.

On Friday, a lawyer from the attorney general's office asked Eric Trump if he remembered a call that took place two years ago related to the attorney general's investigation. He responded that he didn't recall the conversation and has "thousands of calls a day."

Eric Trump stood by statements of financial condition he submitted to lenders on behalf of his father in 2020 and 2021. He maintained that the certifications attesting to their accuracy were reliable, and said he trusted his accountants, the accounting firm Mazars and his attorneys to ensure that what he was signing was truthful. "I stand by it 100%," he said about a certificate from 2020. Facing similar questions related to the 2021 certificate, Eric Trump stated he "would not sign something that was not accurate."

The final line of questioning related to a severance agreement for Weisselberg, the former CFO. The deal was signed by Eric Trump and Weisselberg in January 2023, just before Weisselberg was due to begin a jail sentence.

The agreement entitled Weisselberg to $2 million paid in installments over two years. In exchange,  he agreed to not "verbally or in writing disparage, criticize or denigrate the Company or any of its current or former entities, officers, directors, managers, employees, owners, or representatives." Eric Trump confirmed that those entities included himself, his siblings and his father. The deal included an exception for "acts of testimony directly compelled by subpoena or other lawful process."

Eric Trump said that his father did not direct him or approve of this agreement he signed with Weisselberg. He stated that he was the person who crafted, signed and approved the agreement.

The defense did not cross examine Eric Trump.

In their respective testimony, Eric and Donald Trump Jr. each sought to blame the Trump Organization's accountants — both internal and external — for any inaccuracies that led to the state's allegations of fraud.

As Thursday's testimony drew to a close, the two teams of lawyers argued over whether a lawyer from the attorney general's office was repeating questions to get the testimony they wanted.

But New York Attorney General special counsel Andrew Amer said he had been "happy with" Eric Trump's "great" testimony.

"This witness's testimony is extremely favorable to our case," Amer said.