Full text of CASGRAIN & COMPANY (USA) LIMITED's X-17A-5 filed 2023-11-21 (period 2023-09-30). Broker-dealer annual report from SEC EDGAR — readable, searchable, and available as markdown for AI agents.
{0}------------------------------------------------ ### **Casgrain & Company (USA) Limited** ### **Statement of Financial Condition September 30, 2023** | Report of lndependent Registered Public | | |-------------------------------------------|---------| | Accounting Firm | 2 | | Statement of Financial Condition | 4 | | Notes to Statement of Financial Condition | 5 to 10 | {1}------------------------------------------------  # **Report of Independent Registered Public Accounting Firm** **Raymond Chabot Grant Thornton LLP** Suite 2000 National Bank Tower 600 De La Gauchetière Street West Montréal, Quebec H3B 4L8 **T** 514-878-2691 To the Board of Directors and Equity Owner of Casgrain & Company (USA) Limited ### **Opinion on the statement of financial statements** We have audited the accompanying statement of financial condition of Casgrain & Company (USA) Limited (the "Company") as at September 30, 2023, and the related notes (collectively referred to as the "financial statements"). In our opinion, the financial statements presents fairly, in all material respects, the financial position of the Company as at September 30, 2023 in conformity with accounting principles generally accepted in the United States of America. ### **Basis for opinion** These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's statement of 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 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 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 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 of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion. Our audi…Read the full text as markdown