Full text of IA SECURITIES (USA) INC.'s X-17A-5 filed 2024-03-12 (period 2023-12-31). Broker-dealer annual report from SEC EDGAR — readable, searchable, and available as markdown for AI agents.
{0}------------------------------------------------ # Financial statements and supplementary information IA Securities (USA) Inc. (A wholly owned subsidiary of IA Securities Inc.) December 31, 2023 {1}------------------------------------------------ #### **Table of Contents** | Report of Independent Registered Public Accounting Firm | |-------------------------------------------------------------------------------------------------------| | Statement of financial condition 2 | | Statement of operations 3 | | Statement of changes in stockholder's equity 4 | | Statement of cash flows 5 | | Notes to the financial statements 6–11 | | Supplementary information | | Schedule 1 – Computation of Net Capital Pursuant to SEC Rule 15c3-1 12 | | Schedule 2 – Computation for Determination of Reserve Requirements<br>Pursuant to SEC Rule 15c3–3 13 | | Report of Independent Registered Public Accounting Firm 14 | | Exemption Report 15 | {2}------------------------------------------------  ## REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors and Stockholder of IA Securities (USA) Inc. ## **Opinion on the Financial Statements** We have audited the accompanying statement of financial condition of IA Securities (USA) Inc. (the Company) as of December 31, 2023, and the related statement of operations, changes in stockholder's equity, and statement of cash flow for the year then ended, and the related notes and schedules (collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial condition of the Company as of December 31, 2023, 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** SENCRL\_srl\_LLP - Montréal - 1155, boulevard René-Lévesque Ouest, 23e étage These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audits. 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 accor…Read the full text as markdown