A former Dewey & LeBoeuf budget director conceded during cross-examination Wednesday that some accounting adjustments to the firm’s books and records are legitimate.

Ilya Alter, who is cooperating with the New York County District Attorney’s Office in its prosecution of three former firm leaders, agreed during questioning by a lawyer representing the firm’s former CFO Joel Sanders that it’s normal for accountants to change entries on their books over the course of a year.

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