Full text of JEFFERIES FINANCIAL SERVICES, INC.'s X-17A-5 filed 2022-01-28 (period 2021-11-30). Broker-dealer annual report from SEC EDGAR — readable, searchable, and available as markdown for AI agents.
{0}------------------------------------------------ #### (SEC J.l) No. 026-00164) STATEMENT OF FINANCIAL CONDITION AS OF NOVEMBER 30, 202 1 AND INDEPENDENT AUDITORS' REPORT \*\*\*\*\*\* Filed pursuant to Rule 18a-7(d)(2) under the Securities Exchange Act of 1934 and Regulation 23.105(e) under the Commodity Exchange Act as a Public Document. {1}------------------------------------------------ # **Deloitte.** Deloitte & Touche **LLP** 30 Rockefeller Plaza New York, NY 10112 Tel: +1 212-492-4000 www.deloitte.com ## **INDEPENDENT AUDITORS' REPORT** To the Board of Directors and Stockholder of Jefferies Financial Services, Inc. : We have audited the accompanying statement of financial condition of Jefferies Financial Services, Inc. (the "Company") as of November 30, 2021, and the related notes (collectively referred to as the "financial statement"). #### **Management's Responsibility for the Financial Statements** Management is responsible for the preparation and fair presentation of this financial statement in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the financial statement that is free from material misstatement, whether due to fraud or error. #### **Auditors' Responsibility** Our responsibility is to express an opinion on the financial statement based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonab'le assurance about whether the financial statement is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the f inancial statement. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statement, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Company's preparation and fair presentation of the financial statement in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounti…Read the full text as markdown