Donald Trump showed up at a Lower Manhattan courthouse Thursday morning to sit in on the testimony of an accounting expert in the civil fraud trial that threatens the former president’s real estate empire.

Eli Bartov, a professor of accounting at New York University, is “one of the great experts in the country,” Trump, 77, told reporters as he arrived at Manhattan Supreme Court, adding he hoped “you will be able to listen to him.”

The former president delivered a roughly three-minute rant attacking the “very corrupt” trial, the judge and repeating his usual talking point that the case is a “witch hunt” before entering the courtroom around 10 a.m.

Bartov — the last defense witness before Trump himself takes the stand Monday — has countered the claims that the Republican committed fraud by pumping up the worth of his assets, arguing that such valuations are “subjective.” 

Trump — who was accompanied in court by son Eric — was set to remain at the 60 Centre St. courthouse at least until the lunch break to observe as his defense attorneys question Bartov. 

Noticeably absent Thursday was New York Attorney General Letitia James — whose office is prosecuting the case and who has been present in court on past days when Trump attended. 

The real estate tycoon listened intently to testimony from Bartov, who opined that the AG’s case has “no merit,” dismissing any errors in Trump’s annual financial statements as par for the course.

“Errors in accounting are inevitable,” he testified. 

Bartov also brushed off the former president tripling the square footage of his Trump Tower penthouse on a 2011 statement as “not unusual.”

“Fraud in accounting is an intentional misstatement rather than an accidental mistake,” Bartov said.

On a brief morning break Trump said that Bartov’s testimony was a win for his case.

“This is a highly respected man,” Trump said. “I don’t know him. He’s an expert witness and he found no fraud whatsoever, he found no accounting fraud whatsoever.”

The 2024 GOP presidential front-runner has said he’ll return to court Monday to close out the defense case with his own testimony.

Trump hasn’t attended the trial since Nov. 6, when he testified as the last witness in the AG’s $250 million fraud case against him.

The 45th president has attended seven of the 40 days of the proceedings so far and is not required to be present in court like he would be in a criminal case.

He’s taken nearly every opportunity in front of media cameras at the courthouse to attack the AG and Justice Arthur Engoron, who is deciding the non-jury trial.

But on Thursday and Monday, the real estate tycoon won’t be allowed to go after Engoron’s chief law clerk, Allison Greenfield, since a limited gag order, barring Trump and his lawyers from speaking about the judge’s staff, was reinstated last week by an appeals court.

Trump — who has repeatedly claimed that Greenfield is co-judging alongside Engoron — is seeking to bring the appeal to the highest court in the state.

He has argued that the gag order is a violation of his right to free speech, which he says is all the more important as he’s on the campaign trail.

The issue likely won’t be resolved before he’s done testifying.

On Thursday, a five-judge appeals panel ruled to keep in place a pause on the immediate cancellation of Trump’s business licenses, which Engoron had ordered on the eve of the trial in late September.

The order will be paused until after Engoron renders his final verdict in the trial, expected for early next year.

Trump outside the courtroom said that he “really appreciate[s]” the appellate decision from Thursday, calling it “very strong” and “very powerful.”

James filed suit last year against Trump, his two eldest sons, daughter Ivanka, the family real estate company, and others, claiming that Trump exaggerated his net worth by billions a year on annual financial statements to get an edge on loan and insurance applications.

Trump has denied the AG’s allegations and repeatedly claimed he’s the victim of a political witch hunt.

Ivanka, 42, was dismissed as a defendant from the case earlier this year when an appeals court found that the claims against her fell outside the statute of limitations.

All four Trumps testified when called by the AG as witnesses, and Don Jr., 45, also testified a second time as part of the defense case.

The family members testified that they weren’t involved in Trump’s annual statements of financial condition, on which the AG claims Trump lied about his assets from 2011 to 2021.

Instead, they have blamed accountants and lawyers for any errors on the forms.