More than a year after a judge declared a mistrial in the criminal fraud case against Dewey & LeBoeuf’s former leaders, Manhattan prosecutors are trying again with a new jury, seeking to simplify their arguments that the defendants lied to lenders and investors about the firm’s financial condition.

“The bottom line of this case is simple and straightforward,” Assistant District Attorney Gregory Weiss said in opening statements Tuesday. “These defendants and others were part of a scheme that involved lying to banks and insurance companies to get and keep money for their law firm.”