Maurice ’’Hank’’ Greenberg, who was forced to step down as the CEO of American International Group, was confident about the accounting in the company and was sure the books were done right, according to his lawyer David Boies.

``Now that doesn’t mean that the accounting was right. We’ve got to look at that issue. But certainly when he did it, he didn’t think anything that he was doing was wrong or he wouldn’t have done it,’’ said the lawyer. ``He never would have done anything if he thought it was wrong,’’ he added.

Mr. Boies also said that the impact on the numbers was minimal and could not be taken under the consideration of the company’s chief executive.``What you’re talking about is something that has a very slight impact on the numbers, even if you conclude that the accounting is wrong,’’ he said.

Mr. Greenberg was forced to resign as AIG’s CEO on March 14 and ousted as the company’s chairman two weeks later.

He was accused of selling reinsurance to Berkshire Hathaway Inc.’s General Reinsurance Corp. four years ago to manipulate AIG’s finances. Last year, the Securities and Exchange Commission and New York Attorney General Eliot Spitzer launched an investigation to find out the role of Mr. Greenberg in the transaction that $500 million to its premiums and reserves for claims.

Boies also added that the transaction ``doesn’t go to the viability of AIG.’’