Full text of AQUAS FINANCIAL, LLC's X-17A-5 filed 2025-02-25 (period 2024-12-31). Broker-dealer annual report from SEC EDGAR — readable, searchable, and available as markdown for AI agents.
{0}------------------------------------------------ # **AQUAS FINANCIAL, LLC** **Statement of Financial Condition Required by the U.S. Securities and Exchange Commission** **Including Report of Independent Registered Public Accounting Firm** **For the Year Ended December 31, 2024** {1}------------------------------------------------ # **AQUAS FINANCIAL, LLC** # STATEMENT OF FINANCIAL CONDITION, REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM DECEMBER 31, 2024 # CONTENTS #### PAGE | REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM<br> | 1 | |----------------------------------------------------------------------------|---| | FINANCIAL STATEMENT | | | Statement of Financial Condition<br> | 2 | | Notes to Statement of Financial<br>Condition<br>………………………………………………………. 3-6 | | {2}------------------------------------------------  # **REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM** #### **To the Members of AQUAS Financial, LLC** #### **Opinion on the Financial Statement** We have audited the accompanying statement of financial condition of AQUAS Financial, LLC (the "Company") as of December 31, 2024, and the related notes to the statement of financial condition (collectively referred to as the "financial statement"). In our opinion, the financial statement presents fairly, in all material respects, the financial position of the Company as of December 31, 2024 in conformity with accounting principles generally accepted in the United States of America. #### **Basis for Opinion** The 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 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…Read the full text as markdown