A jury has been told the Island's Attorney General made an 'error of judgement', but didn't knowingly attempt to mislead.
It's currently hearing transcripts of conversations between police and Stephen Harding, when he was questioned.
The fifty-two-year-old denies a charge of perjury and committing acts against public justice.
They relate to the winding-up of Street Heritage in 2010.
One of the senior investigating officers, Detective Constable Jamie Tomlinson, is expected to be in the witness box most of the day.