The investigation into Trump’s business seems to be heating up. In a new report, New York Attorney General Letitia James says that evidence of Trump’s business fraud has been found and warrants further investigation.

The Hill reports:

Over the past year, the attorney general’s office said in its filings, the investigation “has developed significant additional evidence indicating that the Trump Organization used fraudulent or misleading asset valuations to obtain a host of economic benefits, including loans, insurance coverage, and tax deductions.”

New York Attorney General Letitia James (D) has outlined the focus of her office’s probe in recent years, but the filings on Tuesday mark the first time that the state’s top law enforcer has leveled any accusations of wrongdoing. James said that the investigation is ongoing and there has been no final determination of whether to charge the company with fraud.

“The Trumps must comply with our lawful subpoenas for documents and testimony because no one in this country can pick and choose if and how the law applies to them,” James said in a statement. “We will not be deterred in our efforts to continue this investigation and ensure that no one is above the law.”

Her office alleged in a motion to compel the former president and his children to testify that the Trump Organization lied about some of its property values and inflated the value of a New York golf club for its own financial benefit.

So far, Ivanka and Donald Trump Jr. have refused to testify in court regarding the investigation but James is still pursuing them alleging they have been closely involved with the transitions in question.