A forensic accountant continued to be grilled by lawyers yesterday during a lengthy stint on the witness stand in a finance-related theft trial.Todd Boyd, who first took the stand at Supreme Court on Monday May 23, said then that almost $290,000 went out of Emerald Capital International’s [ECI] bank account without explanation and into the accounts of Antoinette and David Bolden.The couple are accused of stealing the funds, and are further accused of money laundering and giving false information to the Bermuda Monetary Authority.Mr Boyd was called upon by the Bermuda police to comb through bank and credit card statements relating to ECI.He found that both the company and the Boldens’ personal accounts were overdrawn at the time of the alleged theft, between November 2008 and January 2009.According to prosecutor Susan Mulligan, the couple plundered the accounts of the company, which was funded by shareholders and co-owned by two Canadian directors named Jason Bagg and John Wright.She told the jury they used the stolen money to support their separate and failing Emerald Financial Group companies, pay debts and live beyond their means.Mr Bagg and Mr Wright told the court the transactions were neither approved nor authorised.Defence lawyer Saul Froomkin QC suggested to Mr Boyd last week that the transactions related to legitimate expenditure by the Boldens on company business.Taking the accountant through each of the transactions, he suggested some of the payments related to a salary paid to Mr Bolden for a wireless technology project. Others, he said, went on renting office space, paying for Internet services and paying for software.However, when he was asked further questions about this yesterday by prosecutor Susan Mulligan, Mr Boyd said there was no evidence Mr Bolden was being paid a salary at the time in question for the wireless project.He said he saw no agreement that ECI agreed to rent office space, no invoice or agreement relating to Internet service, and nothing to suggest a software upgrade took place at ECI.The Boldens deny all the charges they face and the case continues.