Ivanka Trump has taken the stand in a civil fraud case that threatens to strip her father and brothers of prized New York properties like Trump Tower.
A judge has already found Donald Trump and two adult sons, Eric and Donald Jr, liable for fraud, ruling they inflated assets to secure favourable loans.
Ivanka Trump, 42, was initially a co-defendant, too, until an appeals court ruling in her favour this year.
She fought hard to avoid testifying in this case.
Ms Trump had argued that she distanced herself from the Trump Organization and could not leave her children during a school week to give evidence.
But a New York judge and appeals court ruled she must take the stand.
Speaking softly into the microphone, Ms Trump began her testimony in New York Supreme Court in lower Manhattan on Wednesday morning.
As they did with her brothers, lawyers for the attorney general’s office showed Ms Trump a series of emails meant to bolster their case, asking her if she recognised the messages.
In composed and succinct responses, she said she did not recall.
Stakes are high for the Trump family in the non-jury trial, in which the judge will decide allegations of falsifying business records, insurance fraud and conspiracy.
New York Attorney General Letitia James is seeking $250m (£204m) in fines and severe restrictions on how the Trump business operates in New York.
The state’s top prosecutor said on the courthouse steps on Wednesday morning that Ivanka Trump was “very much involved” in the family business.
Until 2017, she was an executive vice-president of the Trump Organization alongside her brothers Donald Jr and Eric.
As head of development and acquisitions, she was involved in the types of real estate deals and loans at the heart of the attorney general’s case.
State attorneys argue Ms Trump took the lead on securing financing with Deutsche Bank for properties including Trump National Doral Miami, Trump International Hotel & Tower Chicago and the Old Post Office in Washington DC.
The interest rates on the loans were low because they required a personal guarantee from Mr Trump and evidence of his liquidity and net worth.
State attorneys argue that Mr Trump’s annual financial statements were central to those loans and saved him more than $100m.
Ivanka Trump has maintained a low profile since her father left the White House in 2021, moving to a Miami island enclave and staying out of his 2024 presidential campaign.
Her testimony comes after a heated day in court on Monday when Donald Trump Sr took the stand for over four hours.
He acknowledged that valuations for his real estate were not always accurate, but said the errors were not relevant to the financial institutions that used them to price deals.
Mr Trump, currently the Republican frontrunner for next year’s White House election, also argued that the attorney general and New York Judge Arthur Engoron, both Democrats, were politically motivated.
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“This is a very unfair trial,” he said during testimony that drew rebukes from the judge.
Mr Trump has taken several times to his social media platform, Truth Social, to defend his children.
Hours before Ms Trump’s testimony, he said his “wonderful and beautiful daughter” was being unfairly dragged into the case.
In testimony last week, Eric and Donald Trump Jr distanced themselves from the company financial statements.
They said accountants and other executives were responsible for putting together the data.
Testimony occasionally turned tense for Eric Trump as state attorneys presented him with emails he had received from Trump Organization executives about the financial statements.
The trial is expected to last until mid-December.
The four Trump family members are the last witnesses to be called by the prosecution.