Full text of WATERVIEW SECURITIES, INC.'s X-17A-5 filed 2026-02-20 (period 2025-12-31). Broker-dealer annual report from SEC EDGAR — readable, searchable, and available as markdown for AI agents.
{0}------------------------------------------------ Financial Statements with Supplemental Information Pursuant to Rule 17a-5(d) **Year Ended December 31, 2025** {1}------------------------------------------------ #### **Table of Contents** | | Page | |-----------------------------------------------------------------------------------------------------------------------------------------|----------| | Financial Statements: | | | Report of Independent<br>Registered Public Accounting Firm | iii | | Statement of Financial Condition | 1 | | Statement of Operations | 2 | | Statement of Changes in Stockholder's<br>Equity | 3 | | Statement of Cash Flows | 4 | | Notes to Financial Statements | 5 -<br>7 | | Supplemental Information: | | | Schedule I -<br>Computation of Net Capital Under Rule 15c3-1 of the<br>Securities and Exchange Commission | 8 | | Schedule II & III –<br>Computation<br>For<br>Determination of Reserve<br>Requirements and Information Relating to Possession or Control | | | Requirements Under Rule 15c3-3 of the Securities and Exchange<br>Commission | 9 | {2}------------------------------------------------  #### **Report of Independent Registered Public Accounting Firm** To the Stockholder and Those Charged With Governance Waterview Securities, Inc. #### **Opinion on the Financial Statements** We have audited the accompanying statement of financial condition of Waterview Securities, Inc. (the Company) as of December 31, 2025, the related statements of operations, changes in stockholder's equity, and cash flows for the year then ended, and the related notes to the financial statements (collectively, the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025, 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 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 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 U.S. federal securities laws and the applicable rules and regulations of the Securities a…Read the full text as markdown