Full text of FIRST MANHATTAN SECURITIES LLC's X-17A-5 filed 2026-03-27 (period 2025-12-31). Broker-dealer annual report from SEC EDGAR — readable, searchable, and available as markdown for AI agents.
{0}------------------------------------------------ F INANCIAL S TATEMENTS AND S UPPLEMENTAL I NFORMATION First Manhattan Securities LLC Year Ended December 31, 2025 With Report of Independent Registered Public Accounting Firm *(SEC I.D. No. 8-10438)* *This report is deemed Confidential in accordance with Rule 17a-5(e)(3) under the Securities Exchange Act of 1934.* {1}------------------------------------------------  **EisnerAmper LLP** 11 Grand Central East 733 Third Avenue New York, NY 10017 **T** 212.949.8700 **F** 212.891.4100 www.eisneramper.com ### **REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM** To the Partners and Managing Members of First Manhattan Securities LLC #### *Opinion on the Financial Statements* We have audited the accompanying statement of financial condition of First Manhattan Securities LLC (the "Company") as of December 31, 2025, and the related statements of income, changes in net worth, and cash flows for the year then ended and the related notes (collectively referred to as the "financial statements"). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025, and the results of its operations and its cash flows for the year then ended, in conformity with accounting principles generally accepted in the United States of America. #### *Basis for Opinion* These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. espect to the Company in accordance with the federal securities laws We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included ex…Read the full text as markdown