Full text of Clear Street Derivatives LLC's X-17A-5 filed 2024-03-01 (period 2023-12-31). Broker-dealer annual report from SEC EDGAR — readable, searchable, and available as markdown for AI agents.
{0}------------------------------------------------ ### Clear Street Derivatives LLC SEC # 026-00231 Statement of Financial Condition With Report of Independent Registered Public Accounting Firm As of December 31, 2023 Filed as a PUBLIC information pursuant to Rule 17a-5(d) under the Securities Exchange Act of 1934 and deemed PUBLIC in accordance with Regulation 1.10(g) under the Commodity Exchange Act. {1}------------------------------------------------ ### Page(s) | Independent<br> | 1 | |-----------------------------------|---| | Statement of Financial Condition. | 2 | | Footnotes to<br> | 3 | {2}------------------------------------------------  ### Independent Auditors Report Managing Member Clear Street Derivatives LLC ### Opinion We have audited the statement of financial condition of Clear Street Derivatives LLC (the Company) as of December 31, 2023, and the related notes to the statement of financial condition (collectively, the financial statement). In our opinion, the accompanying financial statement presents fairly, in all material respects, the financial position of the Company as of December 31, 2023 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 Auditors Responsibilities for the Audit of the Financial Statement 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 Statement Management is responsible for the preparation and fair presentation of the financial statement 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 statement that are free from material misstatement, whether due to fraud or error. In preparing the financial statement, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the…Read the full text as markdown