Full text of JEFFERIES FINANCIAL SERVICES, INC.'s X-17A-5 filed 2023-01-27 (period 2022-11-30). Broker-dealer annual report from SEC EDGAR — readable, searchable, and available as markdown for AI agents.
{0}------------------------------------------------ #### !( ) \$\$ ")(, ) \$ #### ) \$= ## )\*\*#\$\*% \$\$ "%\$ \* %\$ )%\$%,#( \$ \amp;\$\$\*+ \*%()N(&%(\* 7:32>C@AC/<BB=(C:3 / 2C<23@B63)31C@7B73AF16/<531B=4 /<2(35C:/B7=< 3C<23@B63=;;=27BGF16/<531B /A/&C0:71=1C;3<B {1}------------------------------------------------ # Tel: +1 212-492-4000 Deloitte . **Deloitte & Touche LLP** 30 Rockefeller Plaza New York, NY 10112 www.deloitte.com ## INDEPENDENT AUDITOR'S 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, 2022, and the related notes (collectively referred to as the "financial statements"). In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Company as of November 30, 2022, in accordance with accounting principles generally accepted in the United States of America. ## Basis for Opinion We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Company and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. ## Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company's ability to continue as a going concern for one year after the date that the financial statements are issued. ## Auditors' Responsibilities for the Audit of the Financial Statements Our objectives are to obtain…Read the full text as markdown