PACIFIC SELECT DISTRIBUTORS, LLC X-17A-5 (2025-02-26) — Broker-dealer annual report

Full text of PACIFIC SELECT DISTRIBUTORS, LLC's X-17A-5 filed 2025-02-26 (period 2024-12-31). Broker-dealer annual report from SEC EDGAR — readable, searchable, and available as markdown for AI agents.

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{0}------------------------------------------------ # **PACIFIC SELECT DISTRIBUTORS, LLC (SEC I.D. No. 8�15264)** Statement of Financial Condition as of December 31, 2024 and Report of Independent Registered Public Accounting Firm Filed pursuant to Rule 17a-5(e)(3) Under the Securities Exchange Act of 1934. As a Public Document. {1}------------------------------------------------ # a Deloitte & Touche LLP 695 Town Center Drive ( Suite 1000 Costa Mesa, CA 92626 USA Tel: 714 436 7100 Fax: 714 436 7200 ### REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Managing Memberand the Board of Directors of Pacific Select Distributors, LLC ### Opinion on the Financial Statement We have audited the accompanying statementoffinancial condition of Pacific Select Distributors, LLC (the "Company") as of December 31, 2024, and the related notes (collectively referred to as the "financial statement"). In our opinion, the financial statement presentsfairly, in all material respects, the financial position of the Company as of December31, 2024, in conformity with accounting principles generally accepted in the United States of America. ### Basis for Opinion The financial statementis the responsibility of the Company's management. Our responsibility is to express an opinion on this financial statement based on our audit. We are <sup>a</sup> public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Companyin accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. 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 statementis free of material misstatement, whether due to error or fraud. Our audit included performing proceduresto assess the risks of material misstatementof the financial statement, whether due to error or fraud, and performing procedures that respond to thoserisks. Such procedures included examining, on <sup>a</sup> test basis, evidence regarding the amounts and disclosures in the financial statement. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statement. We believe that our audit of the financi…

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