Full text of BRATTLE ADVISORS LLC's X-17A-5/A filed 2021-03-26 (period 2020-12-31). Broker-dealer annual report from SEC EDGAR — readable, searchable, and available as markdown for AI agents.
{0}------------------------------------------------  #### REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors and Members of Brattle Advisors ILC #### Opinion on the Financial Statements We have audited the accompanying statement of financial condition of Brattle Advisors ILC (the "Company") as of December 3 1, 2020, the related statements of income, changes in members' equity, and cash flows for the year then ended, and the related notes and schedule I (collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of Brattle Advisors 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 statements are the responsibility of Brattle Advisors ILC' s management. Our responsibility is to express an opinion on Brattle Advisors ILC's financial statements based on our audit. We are a public accounting finn registered "~th the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to Brattle Advisors ILC 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 obt.un 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 #### **Supplemental Information** The Computation ofNet Capital Under SEC Rule 15c3-I, Computation for Determination of Reserve Requirements and Information relating to Possession…Read the full text as markdown