# DCCA SECURITIES, LLC X-17A-5 (2022-03-29) — Broker-dealer annual report - Company: DCCA SECURITIES, LLC - Form: X-17A-5 - Filed: 2022-03-29 - Period: 2021-12-31 - Accession: 0001517071-22-000002 - CIK: 1517071 - File #: 8-68847 - Type: Broker-dealer - Material weakness: No - Auditor: Albert Garcia, CPA dba Dylan Floyd Accounting & Consulting - Auditor location: Santa Clarita, CA - Contact: Nancy D Martinez - Phone: 8559551500 - Email: mdinan@dinancapital.com - Website: dinancapital.com - Signed by: Michael A. Dinan (President & CEO) Original filing: https://www.sec.gov/Archives/edgar/data/1517071/000151707122000002/annualaudit2021dcca2.pdf --- {0}------------------------------------------------ **UNITED STATES** OMB APPROVAL **SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549** # **ANNUAL REPORTS FORM X-17A-5 PART II!** | OMB Number:
3235-0123 | |---------------------------| | Expires:Oct.31,2023 | | Estimated average burden | | hours per response:
12 | SEC FILE NUMBER 8-68847 **FACING PAGE** **Information Required Pursuant to Rules 17a-5,17a-12, and 18a-7 under the Securities Exchange Act of 1934** FILING FOR THE PERIOD BEGINNING 01/01/2021 AND ENDING 12/31/2021 MM/DD/YY MM/DD/YY **A. REGISTRANT IDENTIFICATION** NAME OF FIRM: DCCA Securities LLC dba Dinan Capital Advisors TYPE OF REGISTRANT (check all applicable boxes): Broker-dealer Security-based swap dealer Major security-based swap participant Check here if respondent is also an OTC derivatives dealer ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.) 307 N Gateway Boulevard (No. and Street) Phoenix AZ 85008-6589 (City) (State) (Zip Code) PERSON TO CONTACT WITH REGARD TO THIS FILING Michael A. Dinan 855-955-1500 mdinan@dinancapital.com (Name) (Area Code -Telephone Number) (Email Address) **B. ACCOUNTANT IDENTIFICATION** INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this filing\* Albert Garcia,CPA (dba Dylan Floyd Accounting & Consulting) (Name -if individual,state last,first, and middle name) 20909 Judah Lane Santa Clarita CA 91321 (Address) (City) (State) (Zip Code) March 1, 2016 6235 (Date of Registration with PCAOB)(if applicable) (PCAQB Registration Number,if applicable) **FOR OFFICIAL USE ONLY** \* Claims for exemption from the requirement that the annual reports be covered by the reports of an independent public accountant must be supported by a statement of facts and circumstances relied on as the basis of the exemption. See 17 CFR 240.17a-5(e)(l)(ii),if applicable. **Persons who are to respond to the collection of information containedin this form are not required to respond unless the form displays a currently valid OMB control number.** {1}------------------------------------------------ #### **OATH OR AFFIRMATION** Michael A. Dinan , swear (or affirm) that, to the best of my knowledge and belief, the , as of ,2021 ,is true and correct. I further swear (or affirm) that neither the company nor any partner,officer,director,or equivalent person,as the case may be,has any proprietary interest in any account classified solely as that of a customer. financial report pertaining to the firm of PCCA Securities LLC dba Dinan Capital Advisors December 31 ![](_page_1_Picture_2.jpeg) Signatere^ Q ^^ p Title: # **This filing\*\* contains (check all applicable boxes):** - 'S' (a) Statement of financial condition. - (b) Notes to consolidated statement of financial condition. - jS, (c) Statement of income (loss) or,if there is other comprehensive income in the period(s) presented, a statement of comprehensive income (as defined in § 210.1-02 of Regulation S-X). - (d) Statement of cash flows. - (e) Statement of changes in stockholders7 or partners'or sole proprietor's equity. - (f) Statement of changes in liabilities subordinated to claims of creditors. - \*5 (g) Notes to consolidated financial statements. - ^ (h) Computation of net capital under 17 CFR 240.15c3-lor 17 CFR 240.18a-l, as applicable. - (i) Computation of tangible net worth under 17 CFR 240.18a-2. - (j) Computation for determination of customer reserve requirements pursuant to Exhibit A to 17 CFR 240.15c3-3. - (k) Computation for determination of security-based swap reserve requirements pursuant to Exhibit B to 17 CFR 240.15c3-3 or Exhibit A to 17 CFR 240.18a-4, as applicable. - (I) Computation for Determination of PAB Requirements under Exhibit A to § 240.15c3-3. - (m) Information relating to possession or control requirements for customers under 17 CFR 240.15c3-3. - ^ (n) Information relating to possession or control requirements for security-based swap customers under 17 CFR 240.15c3-3(p)(2) or 17 CFR 240.18a-4,as applicable. - (o) Reconciliations,including appropriate explanations,of the FOCUS Report with computation of net capital or tangible net worth under 17 CFR 240.15c3-l,17 CFR 240.18a-l,or 17 CFR 240.18a-2,as applicable, and the reserve requirements under 17 CFR 240.15c3-3 or 17 CFR 240.18a-4,as applicable,if material differences exist,or a statement that no material differences exist. - (p) Summary of financial data for subsidiaries not consolidated in the statement of financial condition. - (q) Oath or affirmation in accordance with 17 CFR 240.17a-5,17 CFR 240.17a-12,or 17 CFR 240.18a-7,as applicable. - (r) Compliance report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - (s) Exemption report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7,as applicable. - (t) Independent public accountant's report based on an examination of the statement of financial condition. - (u) Independent public accountant's report based on an examination of the financial report or financial statements under 17 ' CFR 240.17a-5,17 CFR 240.18a-7,or 17 CFR 240.17a-12, as applicable. - (v) Independent public accountant's report based on an examination of certain statements in the compliance report under 17 , CFR 240.17a-5 or 17 CFR 240.18a-7,as applicable. - iK (w) Independent public accountant's report based on a review of the exemption report under 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - (x) Supplemental reports on applying agreed-upon procedures,in accordance with 17 CFR 240.15c3-le or 17 CFR 240.17a-12, as applicable. - (y) Report describing any material inadequacies found to exist or found to have existed since the date of the previous audit, or a statement that no material inadequacies exist,under 17 CFR 240.17a-12(k). - (z) Other: .. *\*\*To request confidential treatment of certain portions of this filing, see 17 CFR 240.17a-5(e)(3) or 17 CFR 240.18a-7(d)(2), as applicable.* {2}------------------------------------------------ Phoenix, Arizona # **FINANCIAL STATEMENTS WITH ACCOUNTANT'S REPORT** as of December 31, 2021 Certified Public Accountant {3}------------------------------------------------ ## **DCCA SECURITIES, LLC** # Year Ended December 31, 2021 | Table
of
Contents | 1 | |---------------------------------------------------------------------------------------------------------------------------------------------------------------|------| | of
independent
public
accounting
Report
registered
firm | 2 | | statements:
Financial | | | Statement
of
financial
condition | 3 | | of
Statement
income | 4 | | member's
in
Statement
of
changes
equity | 5 | | of
cash
flows
Statement | 6 | | Notes
to
financial
statements | 7-10 | | statements:
financial
Supplementary
information
to | | | Schedule
I | | | 15c3-l
Rule
of
Computation
of
Net
Capital
under
Exchange
Commission
the
Securities
and | 11 | | Schedule
II | | | Net
Capital
of
Indebtedness
to
Computation
Aggregate
15c3-1
and
Exchange
Commission
the
Securities
under
Rule
of | 12 | | Schedule
III
and
Regarding
Reserve
Requirements
Statement
or
Control
Requirements
Possession | 13 | | registered
accounting
firm
report
of
independent
public
Review | 14 | | Exemption
report | 15 | {4}------------------------------------------------ ![](_page_4_Picture_0.jpeg) **D y l a n F l o y d A c c o u n t i n g & C o n s u l t i n g** # **Report of Independent Registered Public Accounting Firm** # **To the Board of Directors and Members** #### **DCCA Securities, LLC (dba Dinan Capital Advisors)** #### **Opinion on the Financial Statements** I have audited the accompanying statement of financial condition of DCCA Securities, LLC as of December 31, 2021, the related statements of income, changes in members' equity, and cash flows for the 2021 then ended, and the related notes and schedules. In my opinion, the financial statements present fairly, in all material respects, the financial position of DCCA Securities, LLC as of December 31, 2021 and the results of its operations and its cash flows for the 2021 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 DCCA Securities, LLC My responsibility is to express an opinion on DCCA Securities, LLC financial statements based on my audit. I am a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to DCCA Securities, LLC in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. I conducted my audit in accordance with the standards of the PCAOB. Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. My 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. My 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. I believe that my audit provides a reasonable basis for my opinion. #### **Auditor's Report on Supplemental Information** The supplemental information consist of schedules I, II & III has been subjected to audit procedures performed in conjunction with the audit of DCCA Securities, LLC's financial statements. The supplemental information is the responsibility of DCCA Securities, LLC's management. My audit procedures included determining whether the supplemental information reconciles to the financial statements or the underlying accounting and other records, as applicable, and performing procedures to test the completeness and accuracy of the information presented in the supplemental information. In forming my opinion on the supplemental information, I evaluated whether the supplemental information, including its form and content, is presented in conformity with 17 C.F.R.§240.17a-5. In my opinion, the supplemental information is fairly stated, in all material respects, in relation to the financial statements as a whole. I have served as the Company's auditor since 2022. Newhall, California March 28, 2022 {5}------------------------------------------------ Statement of Financial Condition December 31, 2021 #### **ASSETS** | Current assets: | | |---------------------------------------------------|-----------------| | Cash | \$
5,831,897 | | Accounts
receivable | 15,518 | | Other
assets | 8,033 | | Total
current assets | 5,855,448 | | Fixed
assets | | | Furniture
and
fixtures | \$
49,753 | | depreciation
Less: accumulated | (49,753) | | Total
fixed
assets | | | Total
assets | \$
5,855,448 | | EQUITY
AND
MEMBER'S
LIABILITES | | | Liabilities | | | payable
Credit
card | \$
4,068 | | Member's
equity: | | | Capital | \$
1,375,000 | | (loss)
Accumulated
profit | 4,476,380 | | Total
member's
equity | 5,851,380 | | Total
liabilities
and
member's
equity | \$
5,855,448 | {6}------------------------------------------------ Statement of Income For the Year Ended December 31, 2021 | Revenue: | | |-----------------------------------|-----------------| | Closing
fees | \$13,305,088 | | Retainer
fees | 314,500 | | Total
income | 13,619,588 | | Expenses: | | | Insurance | 119,758 | | Legal
and professional
fees | 37,528 | | Advertising
and
promotion | 30,547 | | subscriptions
Dues and | 166,958 | | Depreciation | 49,753 | | Office
expenses | 70,398 | | Payroll | 7,763,397 | | Payroll taxes | (5,841) | | Regulatory fees | 23,478 | | Rent | 138,600 | | Repairs and maintenance | 8,208 | | entertainment
Travel
and | 40,598 | | Utilities | 15,984 | | Total
expenses | 8,459,366 | | profit
Net
operating | 5,160,222 | | Other
income | | | Credit
card
rebate | 8,000 | | Net profit | \$
5,168,222 | {7}------------------------------------------------ Statement of Changes in Member's Equity For the Year Ended December 31, 2021 | | Accumulated
(Loss)
Capital
Profit | | Total | |----------------------------------------------------------------------------------|--------------------------------------------|--------------------------|------------------------| | Balance,
31,
December
2020
Net
Profit | \$1,375,000 | (\$691,842)
5,168,222 | \$683,158
5,168,222 | | Contributions/Distributions
Additional
Balance,
December
31,
2021 | 1,375,000
\$ | \$4,476,380 | \$5,851,380 | {8}------------------------------------------------ Statement of Cash Flows For the Year Ended December 31, 2021 | activities:
flows
from
operating
Cash | | |--------------------------------------------------------------|-----------------| | Net
profit | \$5,168,222 | | to
reconcile
net
income
to
net
Adjustments | | | activities:
provided
operating
cash
by | | | accounts
receivable
Increase
in | (14,532) | | security
deposits
Increase
in | (5,824) | | in
accounts
payable
Increase | 3,021 | | Net
used
by
operating
activities
cash | 5,150,887 | | activities:
from
financing
Cash
flows | | | Member
contributions
/
distributions | | | Net
cash
provided
by
financing
activities | | | Net
increase
in
cash | 5,150,887 | | beginning
Cash
at
of
year | 681,010 | | at
end
of
year
Cash | 5,831,897
\$ | {9}------------------------------------------------ Notesto Financial Statements For the Year Ended December 31, 2021 (1) Operations and Summary of Significant Accounting Policies: Nature of Company's business: DCCA Securities, LLC ("the Company") was registered under the laws of the State of Arizona in February, 2011 to operate as a middle-market investment bank providing merger, acquisition, valuation and private placement advisory services to clients. Cash and cash equivalents: For purposes of the statement of cash flows, the Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents. At December 31, 2021 and periodically throughout the year, the Company has maintained balances in excess of Federally insured limits. Use of estimates: The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actualresults could differfromthose estimates. Financial instruments Fair value is determined by using available market information and valuation methodologies. Financial instruments include cash, and accounts receivable, which are carried at fair value. Recent Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update 2014-09, "Revenue from Contracts with Customers" (Topic 606), that supersedes current revenue recognition guidance, including most industry-specific guidance. ASU 2014-09, as amended, requires a company to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods and services. The guidance also requires additional disclosures regarding the nature, amount, timing, and uncertainty of revenue {10}------------------------------------------------ Notesto Financial Statements For the Year Ended December 31, 2021 (1) Operations and Summaiy of Significant Accounting Policies (continued): that is recognized. Underthe new guidance, an entity is required to perform the following five steps: (1) identify the contract(s) with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when (or as) the entity satisfies a performance obligation. The adoption of ASU 2014-09 did not result in a material change in the timing of revenue recognition or a material impact on our financial position, results of operations, or cash flowsfrom adopting this standard. In February 2016, the FASB issued ASU 2016-02, "Leases" that requires for leases longer than one year, a lessee to recognize in the statement of financial condition a right -of-use asset, representing the right to use the underlying asset for the lease term, and a lease liability, representing the liability to make lease payments. The accounting update also requires that for finance leases, a lessee recognize interest expense on the lease liability, separately from the amortization of the right-of-use asset in the statements of earnings, while for operating leases, such amounts should be recognized as a combined expense. In addition, this accounting update requires expanded disclosures about the nature and terms of lease agreements. The Company has reviewed the new standard and does not expect it to have a material impact on its financial statements. #### Expense sharing The Company has an expense sharing agreement at its home office with its owner, Dinan & Company, LLC, whereby portions of certain expenses, primarily rent, payroll, insurance, furniture and equipment are shared by the companies. Under the arrangement, the Company has no liability under rental leases (except as stated in footnote 7). Furniture, fixtures and equipment have a life of 5 to 7 years and are expensed under bonus and Section 179 depreciation rules. Building improvements have a life of 20 years or less and are also expensed under bonus and Section 179 depreciation mles. #### Advertising Costs The Company generally expenses the costs of mailers and published advertisements as of the date the advertisements occur. There were no advertising costs or deferred expenses. {11}------------------------------------------------ Notesto Financial Statements For the Year Ended December 31, 2021 #### (2) Revenue Recognition The Company receives closing fees and retainer fees in accordance with terms stipulated in contracts with clients. Closing fees are recognized as earned when transactions are closed per the agreements. Retainer fees are recognized in the period services are rendered. # (3) Related party: Amounts paid to the Company's owner for shared expenses follow: | tax
Payroll—including
and
insurance
payroll | 281,232
\$ | |---------------------------------------------------------|---------------| | Rent | 105,000 | | and
maintenance
Repairs | 8,208 | | Utilities | 15,984 | | Office | 38.976 | | | \$
449.400 | #### (4) Income taxes: All income and expense is passed through the Company for tax purposes and reported on the income tax returns of the individual member. Accordingly, the financial statements include no provision or liability for income taxes. Generally, the Company is subject to examination by U.S. Federal and state income tax authorities for three years from the filing of a tax return. (5) Net capital requirements: The Company is subject to regulatory requirements for minimum capitalization by FINRA. At December 31, 2021, the Company had net capital of \$5,812,829, which was \$5,807,829 in excess of its required capital of \$5,000. {12}------------------------------------------------ Notes to Financial Statements For the Year Ended December 31, 2021 (6) Subsequent events: The Company did not have any subsequent events through March 28, 2022, which is the date the financial statements were available to be issued, requiring recording or disclosure in the financial statements for the year ended December 31, 2021. (7) Commitments and contingencies: Leases on office facilities expire in 2027. Rental expense over the life of the lease is \$591,120. Copier leases expire in 2024. Rental expense over the remaining life of the lease is \$7,865. Rental expense, excluding shared expenses, was \$33,236 in 2021. The rental payments required in 2022 are \$72,475. {13}------------------------------------------------ # Computation of Net Capital Under Rulel5c3-1 of the Securities and Exchange Commission December 31, 2021 | Member's
(capital)
per
sheet
equity
balance
31,2021
at
December | | \$5,851,380 | |----------------------------------------------------------------------------------------------|----------|-----------------| | deductions:
not
allowable
assets
and
Less | | | | Accounts
receivable | \$15,518 | | | Security
deposits | 8,033 | | | Fidelity
bond
deductible | 15,000 | 38,551 | | Net
capital
for
requirement
FINRA
as
December
31,2021
purposes
of | | 5,812,829 | | | | | | Net
capital
required | | 5,000 | | of
amount
required
Net
capital
in
excess | | 5,807,829
\$ | **Note:** There are no material differences between the above computation and the Company's corresponding unaudited Part II of Form X-17A-5 as of December 31, 2021 {14}------------------------------------------------ # **DCCA SECURITIES, LLC dba DINAN CAPITAL ADVISORS SCHEDULE II** # Computation of Aggregate Indebtedness to Net Capital Under Rulel5c3-l of the Securities and Exchange Commission December 31, 2021 | Total
indebted
liabilities
aggregate
as
of
December
31,
2021 | | \$4,068 | |--------------------------------------------------------------------------------------|----|---------| | Add: | | | | Drafts
for
immediate
credit | \$ | | | value
of
securities
borrowed
Market | | | | Other
unrecorded
amounts | | | | indebtedness
Total
aggregate | | | | 31,
as
of
December
2021 | \$ | 4,068 | | net
capital
Percentage
of
aggregate
indebtedness
to | | 0.07% | **Note:** There are no material differences between the above computation and the Company's corresponding unaudited Part II of Form X-17A-5 as of December 31, 2021 {15}------------------------------------------------ # **DCCA SECURITIES, LLC dba DINAN CAPITAL ADVISORS SCHEDULE IH** # December 31, 2021 Statement Regarding Reserve Requirements and Possession or Control Requirements The Company is considered a Non-Covered Firm exempt from 17 C F R §240.15c3-3 relying on Footnote 74 of the SEC Release No. 34-70073 adopting amendments to 17 C.F.R. § 240.17a-5 because the Company limits its business activities exclusively, to: (a) merger and acquisition advisory services;(b) investment banking-related consulting services, and (c) private placement of securities (excluding oil & gas offerings and REITs). As a Non-Covered Firm, the Computation of Determination of the Reserve Requirements and Information Relating to the Possession or Control Requirements are not required. {16}------------------------------------------------ ![](_page_16_Picture_0.jpeg) **D y l a n F l o y d A c c o u n t i n g & C o n s u l t i n g** I # **REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM** # **Exemption Report Review—No Exceptions to Exemption Provisions** #### **To the Board of Directors and Members DCCA Securities, LLC (dba Dinan Capital Advisors)** I have reviewed management's statements, included in the accompanying Rule 15c3-3 Exemption Report pursuant to SEC Rule 17a-5, in which (1) DCCA Securities, LLC (the Company) did not claim an exemption under paragraph (k) of 17 C.F.R. §240.15c3-3, and (2) the Company is filling this Exemption Report relying on Footnote 74 of the SEC Release No. 34-70073 adopting amendments to 17 C.F.R. § 240.17a-5 because the Company limits its business activities exclusively to: (a) merger and acquisition advisory services; (b) investment banking-related consulting services, and (c) private placement of securities (excluding oil & gas offerings and REITs), and the Company (1) did not directly or indirectly receive, hold, or otherwise owe funds or securities for or to customers; (2) did not carry accounts of or for customers; and (3) did not carry PAB accounts (as defined in Rule 15c3-3) throughout the most recent fiscal year without exception. DCCA Securities, LLC's management is responsible for compliance with exemption provisions and its statements. My review was conducted in accordance with the standards of the Public Company Accounting Oversight Board(United States) and, accordingly, included inquiries and other required procedures to obtain evidence about DCCA Securities, LLC's compliance with the exemption provisions. A review is substantially less in scope than an examination, the objective of which is the expression of an opinion on management's statements.Accordingly, I do not express such an opinion. Based on my review, I am not aware of any material modifications that should be made to management's statements referred to above for them to be fairly stated, in all material respects, based on the Company's business activities contemplated by Footnote 74 of SEC Release No. 34-70073 adopting amendments to 17 C.F.R. § 240.17a-5, and related SEC staff Frequently Asked Questions. Newhall, California March 28, 2022 {17}------------------------------------------------ #### **DCCA SECURITIES LLC EXEMPTION REPORT** DCCA Securities LLC (the "Company") is a registered broker-dealer subject to Rule 17a-5 promulgated by the Securities and Exchange Commission (17 C.F.R. §240.17a-5, "Reports to be made by certain brokers and dealers"). This Exemption Report was prepared as required by 17 C.F.R. § 240.17a-5(d)(l) and (4). To the best of its knowledge and belief, the Company states the following: - (1) The Company does not claim an exemption under paragraph (k) of 17 C.F.R. § 240 15c3- 3, and - (2) The Company is filing this Exemption Report relying on Footnote 74 of the SEC Release No. 34-70073 adopting amendments to 17 C.F.R. § 240.17a-5 because the Company limits its business activities exclusively, to: (a) merger and acquisition advisory services, (b)investment banking-related consulting services, and (c) private placement of securities (excluding oil & gas offerings and REITs), and the Company (1) did not directly or indirectly receive, hold, or otherwise owe funds or securities for or to customers; (2) did not carry accounts of or for customers; and (3) did not carry PAB accounts (as defined in Rule 15c3-3) throughout the most recent fiscal year without exception. - (3) The Company has maintained compliance with the above throughout the year ended i December 31, 2021, without exception. **DCCA Securities LLC** ! i i i i I, Michael Dinan, swear (or affirm) that, to my best knowledge and belief, this Exemption Report is tme and correct. tv \ ."3 Michael Dinan President and Chief Executive Officer March 28, 2022 {18}------------------------------------------------ ![](_page_18_Picture_0.jpeg) #### **INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S AGREED-UPON PROCEDURESREPORT ON SCHEDULE OF ASSESSMENT AND PAYMENTS (FORM SIPC-7)** #### **To the Board of Directors and Members DCCA Securities, LLC (dba Dinan Capital Advisors)** *mm* I have performed the procedures included in Rule 17a-5(e)(4) under the Securities Exchange Act of 1934 and in the Securities Investor Protection Corporation (SIPC) Series 600 Rules, which are enumerated below and were agreed to by DCCA Securities, LLC and the SIPC, solely to assist you and SIPC in evaluating DCCA Securities, LLC 's compliance with the applicable instructions of the General Assessment Reconciliation (Form SIPC-7) for the year ended December 31, 2021. DCCA Securities, LLC 's management is responsible for its Form SIPC-7 and for its compliance with those requirements. This agreed-upon procedures engagement was conducted in accordance with standards established by the Public Company Accounting Oversight Board (United States) and in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of those parties specified in this report. Consequently, I make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. The procedures I performed and my findings are as follows: - 1) Compared the listed assessment payments in Form SIPC-7 with respective cash disbursement records entries, noting no differences; - 2) Compared the Total Revenue amounts reported on the Annual Audited Report Form X-17A-5 Part III for the year ended December 31, 2021 with the Total Revenue amount reported in Form SIPC-7 for the year ended December 31, 2021, noting no differences; - 3) Compared any adjustments reported in Form SIPC-7 with supporting schedules and working papers, noting no differences; - 4) Recalculated the arithmetical accuracy of the calculations reflected in Form SIPC-7 and in the related schedules and working papers supporting the adjustments, noting no differences; and 5) Compared the amount of any overpayment applied to the current assessment with the Form SIPC-7 on which it was originally computed, noting no differences. I was not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on DCCA Securities, LLC 's compliance with the applicable instructions of the Form SIPC-7 for the year ended December 31, 2021. Accordingly, I do not express such an opinion or conclusion. Had I performed additional procedures, other matters might have come to my attention that would have been reported to you. This report is intended solely for the information and use of DCCA Securities, LLC and the SIPC and is not intended to be and should not be used by anyone other than these specified parties. *Dyljifxflcyd.* Newhaii, California March 28, 2022 I have served as the Company's auditor since 2022. {19}------------------------------------------------ | (36-REV 12/18) | | |----------------|--| **co** Disposition of exceptions: # **SECURITIES INVESTOR PROTECTION CORPORATION SIPC-7 Mail Code: 8967 P.O. Box 7247 Philadelphia, PA 19170-0001 SIPC-7** # **General Assessment Reconciliation** (36-REV 12/18) **>** **a** **12/31/2021** For the fiscal year ended (Read carefully the instructions in your Working Copy before completing this Form) # **TO BE FILED BY ALL SIPC MEMBERS WITH FISCAL YEAR ENDINGS** 1. Name of Member, address, Designated Examining Authority, 1934 Act registration no. and month in which fiscal year ends for purposes of the audit requirement of SEC Rule 17a-5: | | 68847
FINRA
Dec
DCCA
Securities
LLC
Dinan
Capital
Advisors | | c
Note: If any of the information shown on the
c:
mailing label requires correction, please e-mail
any corrections to form@sipc.org and so
jg
indicate on the form filed.
mm | |---------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------| | | N.
Gateway
Blvd
307
Phoenix,
AZ
85008-6589 | | Name and telephone number of person to | | | | | contact respecting this form.
C
David
Miller
W
602-248-8700
~ | | 2.
A. | General Assessment (item 2e from page 2) | | \$20
429
, | | B. | Less payment made with SIPC-6 filed (exclude interest)
07/26/2021 | | ( 6
100
)
, | | | Date Paid | | | | C. | Less prior overpayment applied | | )
( | | D. | Assessment balance due or (overpayment) | | 14
329
, | | E. | Interest computed on late payment (see instruction E) for | days at 20% per annum | | | F. | Total assessment balance and interest due (or overpayment carried forward) | | \$14
329
,
, | | G. | V
PAYMENT:
the box
r-r | | | | | Check mailed to P.O. Box V
Funds Wired
_
Total (must be same as F above) | AC
14
329
, | | | H. | Overpayment carried forward | \${ | ) | | | 3. Subsidiaries (S) and predecessors (P) included in this form (give name and 1934 Act registration number):
The SIPC member submitting this form and the
person by whom it is executed represent thereby
that all information contained herein is true, correct | DCCA
Securities | LLC
/
Dinan
Capital
Advisors | | | and complete. | | /PaUnershlp or other organization)
wm
ra^
B
^ | | | 22
day 0f January
Dated the 24th
, 20 | Principal
Financial | {Authorized Signature)
Officer | | UJ
3
UJ | for a period of not less than 6 years, the latest 2 years In an easily accessible place.
Dates:
Received
Postmarked | Reviewed | (Title)
This form and the assessment payment is due 60 days after the end of the fiscal year. Retain the Working Copy of this form | **1** {20}------------------------------------------------ # **DETERMINATION OF "SIPC NET OPERATING REVENUES" AND GENERAL ASSESSMENT** Amounts for the fiscal period beginning *QVPVZ-I* and ending 12/31/21 Eliminate cents | | am No | | |--|-------|--| \$13,627,588 Item No. 2a. Total revenue (FOCUS Line 12/Part IIA Line 9, Code 4030) - 2b. Additions: - (1) Total revenues from the securities business of subsidiaries (except foreign subsidiaries) and predecessors not included above. - (2) Net loss from principal transactions in securities in trading accounts, - (3) Net loss from principal transactions in commodities in trading accounts. - (4) interest and dividend expense deducted in determining item 2a. - (5) Net ioss from management ot or participation in the underwriting or distribution of securities. - (6) Expenses other than advertising, printing, registration fees and legal lees deducted in determining net protit from management of or participation in underwriting or distribution of securities, - (7) Net loss from securities in investment accounts. Tola! additions #### 2c. Deductions: (1) Revenues from the distribution of shares of a registered open end investment company or unit investment trust, from the sale of variable annuities, from the business of insurance, from investment advisory services rendered to registered investment companies or insurance company separate accounts, and from transactions in security futures products. (2) Revenues from commodity transactions. - (3) Commissions, floor brokerage and clearance paid to other SiPC members in connection .with securities transactions. *?* - (4) Reimbursements for postage in connection wish proxy solicitation. - (5) Net gain from securities in investment accounts. - (6) 100% of commissions and markups earned from transactions in (i) certificates of deposit and (ii) Treasury bills, bankers acceptances or commercial paper that mature nine months or less from issuance date. - (7) Direct expenses of printing advertising and legal fees incurred in connection with other revenue related to the securities business (revenue defined by Section 16(9)(L) of the Act). - (8) Other revenue not related either directly or indirectly to the securities business. (See Instruction Cj: # **Credit card rebate** 8,000 (Deductions in excess of \$100,000 require documentation) - (9) (i) Total interest and dividend expense (FOCUS Line 22/PART IIA Line 13, Code 4075 plus line 2b(4) above) but not in excess of total interest and dividend income. **\$.** - (ii) 40% of margin interest earned on customers securities accounts {40% of FOCUS line 5, Code 3980). Enter the greater of line (i) or (ii) Total deductions - 2d. SiPC Net Operating Revenues - 2e. General Assessment *@* ,0015 | \$ | 8,000 | |----|---------------------------| | | 13,619,588 | | | 20,429
\$ | | | line 2.A.)
(to page 1, | Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.