# LEWIS YOUNG ROBERTSON & BURNINGHAM, INC. X-17A-5 (2021-03-01) — Broker-dealer annual report - Company: LEWIS YOUNG ROBERTSON & BURNINGHAM, INC. - Form: X-17A-5 - Filed: 2021-03-01 - Period: 2020-12-31 - Accession: 0000949908-21-000003 - CIK: 949908 - File #: 8-48547 - Material weakness: No - Auditor: Haynie & Company - Auditor location: Salt Lake City, UT - Contact: Laura D. Lewis - Phone: 801-596-0700 - Website: hayniecpas.com - Signed by: Laura D. Lewis (Principal) Original filing: https://www.sec.gov/Archives/edgar/data/949908/000094990821000003/FacingPage.pdf --- {0}------------------------------------------------ ![](_page_0_Picture_0.jpeg) 1785 West 2320 South Salt Lake City, UT 84119 \. 801-972-4800 **Iii** 801-972-8941 **G** www.HaynieCPAs.com ## REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors and Shareholders of Lewis Young Roberts & Burningham, Inc. ## **Opinion on the Financial Statements** We have audited the accompanying statement of financial condition of Lewis Young Robertson & Burningham, Inc. as of December 31, 2020 and 2019, the related statements of operations, stockholders' equity and cash flows for the years 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 Lewis Young Robertson & Burningham, Inc. as of December 31, 2020 and 2019, 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 responsibility of Lewis Young Robertson & Burningham, Inc.' s management. Our responsibility is to express an opinion on Lewis Young Robertson & Burningham, Inc.'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 Lewis Young Robertson & Burningham, Inc. 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 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 examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. 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 statements. We believe that our audit provides a reasonable basis for our opinion. ## **Auditor's Report on Supplemental Information** The supplemental information contained in Schedules 1, 2, and 3 has been subjected to audit procedures performed in conjunction with the audit of Lewis Young Robertson & Burningham, Inc.'s financial statements. The supplemental information is the responsibility of Lewis Young Robertson & Burningham, Inc.' s management. Our audit procedures included determining whether the supplemental information reconciles to the financial statements or the underlying accounting and other records, as applicable, and performing procedures to test the completeness and accuracy of the information presented in the supplemental information. In forming our opinion on the supplemental information, we evaluated whether the supplemental information, including its form and content, is presented in conformity with 17 C.F.R. §240. l 7a-5. In our opinion, the supplemental information contained in Schedules 1, 2 and 3 is fairly stated, in all material respects, in relation to the financial statements as a whole. Haynie & Company Salt Lake City, Utah February 27, 2021 We have served as Lewis Young Robertson & Burningham, Inc.'s auditor since 2020 ![](_page_0_Picture_15.jpeg) *Independent Accounting Firms* ![](_page_0_Picture_16.jpeg) l ■ ![](_page_0_Picture_17.jpeg) Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.