US media outlets say a prosecutor in the state of New York has convened a grand jury to decide whether to indict former President Donald Trump, and executives of his company, in connection with suspicious tax practices at the firm.
The office of Manhattan District Attorney Cyrus Vance has been investigating the Trump Organization over allegations of fraudulent actions related to tax and other business matters. The former president ran the real estate company before he assumed the presidency.
The Washington Post reported the development in its Tuesday online edition.
In the US legal system, a grand jury decides whether an indictment is warranted based on evidence that is submitted by prosecutors. Ordinary citizens are selected to serve as the jurors, and they meet behind closed doors.
On Tuesday, ABC News reported that potential witnesses have recently been contacted about appearing before the grand jury.
Both media outlets said the move suggests that the investigation has advanced to a new stage.
But the Washington Post also said it remains difficult to predict how the case will develop.
Trump has reacted sharply to the investigation.