IBN FINANCIAL SERVICES, INC. X-17A-5 (2026-04-07) — Broker-dealer annual report

Full text of IBN FINANCIAL SERVICES, INC.'s X-17A-5 filed 2026-04-07 (period 2025-12-31). Broker-dealer annual report from SEC EDGAR — readable, searchable, and available as markdown for AI agents.

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{0}------------------------------------------------ CERTIFIED PUBLIC ACCOUNTANTS 373 Spencer Street Suite 101 Syracuse, New York 13204 (315) **474-3986 FAX# (315)** 474-0716 # REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors and Stockholder IBN Financial Services, Inc. Liverpool, New York ### **Opinion on the Financial Statement** We have audited the accompanying statement of financial condition of IBN Financial Services, Inc. as of December 31, 2025, and the related notes (collectively referred to as the financial statement). In our opinion, the financial statement presents fairly, in all material respects, the financial position of IBN Financial Services, Inc. as of December 31, 2025 in conformity with accounting principles generally accepted in the United States of America. ### **Basis for Opinion** This financial statement is the responsibility of IBN Financial Services, lnc.'s management. Our responsibility is to express an opinion on IBN Financial Services, lnc.'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 IBN Financial Services, 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 statement is 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 statement, 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. Certified Public Accountants We have served as IBN Financial Services, lnc.'s auditor since 2002. Syracuse, New York March 26, 2026 {1}------------------------------------------------ IBN FINANCIAL SERVICES, INC. LIVERPOOL, NEW YORK AUDITED STA…

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