In the recent NY v. Trump case, Mr. Trump was convicted of falsifying business records (34 times).
I found this article helpful in explaining the case
Once Mr. Trump or his lawyers suspected that law enforcement was looking into these transactions could they have just corrected the books? This happens frequently in accounting and normally requires disclosure. However, in this case the amount might have been insignificant to be considered a material correction.
The state could then try to prove intent to falsify records, but that would seem to be easier to defend.