Full text of CAPITAL INVESTMENT GROUP, INC.'s X-17A-5 filed 2023-02-28 (period 2022-12-31). Broker-dealer annual report from SEC EDGAR — readable, searchable, and available as markdown for AI agents.
{0}------------------------------------------------ ## BATCHELOR, TILLERY & ROBERTS, **LLP** CERTXFIED PUBLIC ACCOUNTANTS POST OFFICE BOX 18068 RALEIGH, NORTH CAROLINA 2'761.9 RONALD A. BATCHELOR WM. JAMES BLACB, JR. SCOTT E, CABANISS MICHELLE W. LEMANSKI J'ARED L. PILAND DAVID c. CORN, JR. 3605 GLENWOOD AVENUE, SUITE 350 RALEIGH, NORTH CAROLrNA 27612 TELEPHONE (919) '78'7· 821.2 FACSI MILE (919) '783 ·6'724 # Report of Independent Registered Public Accounting Firm The Stockholders Capital Investment Group, Inc.: ## Opinion on the Financial Statements We have audited the accompanying balance sheets of Capital Investment Group, Inc. (the "Company") as of December 3 1, 2022 and 2021, and the related statements of income and retained earnings, and cash flows for the years then ended, and the related notes and schedules (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, 2022 and 2021, and the results of its operations and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America. # Basis for Opinion These financial statements are the responsihility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audits. 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. We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud . Our audits 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 examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentat…Read the full text as markdown