Full text of SECURE PLANNING, INC.'s X-17A-5 filed 2021-02-26 (period 2020-12-31). Broker-dealer annual report from SEC EDGAR — readable, searchable, and available as markdown for AI agents.
{0}------------------------------------------------ # LARRY D. LIBERFARB, P.C. CERTIFIED PUBLIC ACCOUNTAJ\.tTS AND FINANCIAL ADVISORS 11 Vanderbilt Avenue, Suite 220, Norwood, Mas,ochusete< 02062 Td. (781) 25S.S800 Fa., (781) 255-9217 E-Moil, lnfu@Liberfarb.com # Report ofindependent Registered Public Accounting Fim1 To the Sole Member of Secure Planning, LLC ### **Opinion on the Financial Statements** We have audited the accompanying statement of fmanciat condition of Secure Planning, LLC as of Deceruber 31, 2020, the related statements of operations, changes in member's equity, and cash flows for the year ihen 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 Secure Planning, LLC as of December 31, 2020, 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 stateruents are the responsibility of Secure Planning, LLC's management. Our responsibility is to express an opinion on Secure Planning, LLC'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 Secure Planning, LLC in accordance ,v:ith 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. {1}-----------------------------------------…Read the full text as markdown