OBERLIN FINANCIAL INTERNATIONAL, LLC X-17A-5 (2026-03-31) — Broker-dealer annual report

Full text of OBERLIN FINANCIAL INTERNATIONAL, LLC's X-17A-5 filed 2026-03-31 (period 2025-12-31). Broker-dealer annual report from SEC EDGAR — readable, searchable, and available as markdown for AI agents.

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{0}------------------------------------------------ # **OBERLIN FINANCIAL INTERNATIONAL, LLC DBA GIA Financial** STATEMENT OF FINANCIAL CONDITION DECEMBER 31, 2025 {1}------------------------------------------------ Oberlin Financial International, LLC ### STATEMENT OF FINANCIAL CONDITION #### DECEMBER 31, 2025 ### CONTENTS #### PAGE | REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM<br> | 1 | |-------------------------------------------------------------|-------------| | FINANCIAL STATEMENT | | | Statement of Financial Condition | 2 | | Notes to Financial Statement<br> | 3<br>-<br>5 | ` {2}------------------------------------------------ #### **REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM** To: Member Oberlin Financial International, LLC. dba GIA Financial #### **Report on the Audit of the Financial Statements** We have audited the statement of financial condition of Oberlin Financial International, LLC. dba GIA Financial (the "Company") as of December 31, 2025, and the related notes to the financial statement (collectively referred to as the "financial statement"). In our opinion, the accompanying financial statement presents fairly, in all material respects, the financial position of Oberlin Financial International, LLC. dba GIA Financial as of December 31, 2025, in accordance with accounting principles generally accepted in the United States of America. #### **Basis for Opinion** This financial statement is the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statement 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 statement is 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 statement, 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…

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