Full text of GROUP ONE TRADING LLC's X-17A-5 filed 2025-11-21 (period 2025-09-30). Broker-dealer annual report from SEC EDGAR — readable, searchable, and available as markdown for AI agents.
{0}------------------------------------------------ # **Group One Trading LLC** Statement of Financial Condition September 30, 2025 Filed as PUBLIC information pursuant to Rule 17a-5(d) under the Securities Exchange Act of 1934. {1}------------------------------------------------ {2}------------------------------------------------ | 1. | Chad Grosam | |----|-------------| | | |  - - - - - - - - - - - - - - - - - - - - - - - - - - - {3}------------------------------------------------ #### **Contents** | Report of Independent Registered Public Accounting Firm | | |---------------------------------------------------------|------| | Statement of Financial Condition | 2 | | Notes to Statement of Financial Condition | 3-10 | {4}------------------------------------------------  #### **Report of Independent Registered Public Accounting Firm** To the Member and the Board of Directors of Group One Trading LLC #### **Opinion on the Financial Statement** We have audited the accompanying statement of financial condition of Group One Trading LLC (the Company) as of September 30, 2025, and the related notes (collectively, the financial statement). In our opinion, the financial statement presents fairly, in all material respects, the financial position of the Company as of September 30, 2025, in conformity with accounting principles generally accepted in the United States of America. #### **Basis for Opinion** This financial statement is the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statement 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 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 statement is free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit we are required to obtain an understanding of internal control over financial reporting but not for the purpose…Read the full text as markdown