Caroline Ellison, 28, wrapped up her testimony on Thursday, her third day of questioning in the Sam Bankman-Fried trial. Sporting the same gray blazer as the last two days, Bankman-Fried’s ex-girlfriend was asked about her company’s accounting. Alameda engaged with a few accountants in 2021 to 2022, but after those firms reviewed Alameda’s books, “they found they couldn’t or wouldn’t do it,” Ellison said, as she faced questions from Attorney Mark Cohen. Former FTX Digital Markets CEO Ryan Salame initially prepared Alameda’s balance sheets, but at some point, Ellison took over this task, she testified. The company’s financials are at the center of Bankman-Fried’s demise. An award-winning CoinDesk story in November 2022 that cited Alameda’s confidential balance sheet caused many to doubt the viability of Alameda and FTX.