Form X-17A-5 Files Dataset

The Form X-17A-5 Files Dataset is the corpus of annual audited reports filed on EDGAR by SEC-registered broker-dealers under Rule 17a-5(d) of the Securities Exchange Act of 1934, plus the corresponding amendments filed as Form X-17A-5/A. One record corresponds to a single EDGAR submission, identified by accession number, and bundles the EDGAR submission-envelope metadata, the structured XML facing page filed under the EDGAR seventeenafiler schema, the SEC's XHTML rendering of that facing page, and the filer-prepared PDF audit report(s) attached to the submission. The filer of record is the broker-dealer itself; the audit is performed by a PCAOB-registered independent public accountant named on the facing page. EDGAR digital coverage of these filings begins in November 2001 and continues to the present, with each accession packaged as a ZIP container alongside other monthly accessions.

Update Frequency
Daily
Updated at
2026-05-19
Earliest Sample Date
2001-11-01
Total Size
37.4 GB
Total Records
57,327
Container Format
ZIP
Content Types
XML, PDF, JSON, TXT, HTML
Form Types
X-17A-5, X-17A-5/A

Dataset APIs

Programmatically retrieve the full list of dataset archive files, download URLs and dataset metadata.

Dataset Index JSON API

Download the entire dataset as a single archive file.

Download Entire Dataset:

Download a single container file (e.g. monthly archive) from the dataset.

Download Single Container:

Dataset Files

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What This Dataset Contains

This dataset isolates one regulatory artifact: the annual audited Part III filing made by registered broker-dealers under Rule 17a-5(d), together with X-17A-5/A amendments. Form X-17A-5 is the annual audited report a broker-dealer registered under Section 15 of the Exchange Act must file no later than sixty calendar days after the end of its fiscal year. Each EDGAR accession is materialized as a folder named with the 18-digit accession number with dashes stripped (for example, 0001993563-25-000004 becomes 000199356325000004).

Each record folder bundles the complete public payload the broker-dealer submitted on EDGAR — primary report document, financial-statement attachments, and any supporting exhibits — minus image files and the SGML .txt submission wrapper, which is referenced by URL in the metadata rather than inlined. The dataset is distributed as monthly ZIP containers covering form types X-17A-5 and X-17A-5/A, with each accession folder carrying files in XML, PDF, JSON, TXT-link, and HTML form. Coverage begins on 2001-11-01, the start of EDGAR digital coverage for this form; earlier annual audited reports exist only in paper form in SEC and SRO archives.

Content Structure of a Single Record

The Form X-17A-5 submission has two distinct layers, both of which appear inside every record folder:

  • A short structured facing page carrying fixed identification fields about the registrant and its independent public accountant, the period covered, the type of broker-dealer registrant, a material weakness declaration, and a sworn oath or affirmation by a principal. Since EDGAR's adoption of the seventeenafiler schema, this layer is filed natively as XML.
  • The substantive audit deliverable, prepared and signed by the firm's independent accountant. In its public form it normally contains the accountant's audit opinion, a statement of financial condition, an income statement, statements of changes in equity and of cash flows, notes to financial statements, supplemental Rule 17a-5 schedules where applicable, and the signed oath or affirmation. This layer is attached as one or more filer-prepared PDFs.

Form X-17A-5/A filings share the internal anatomy of X-17A-5 filings but represent amendments — typically a corrected facing page, a re-audited financial report, or a revised oath — to a previously accepted annual audited report.

Every record folder contains, at minimum, the following four artifacts, in this logical order:

  1. metadata.json — a single-object JSON file describing the EDGAR submission envelope (form type, accession, filer entity, document inventory, links back to EDGAR-hosted copies).
  2. primary_doc.xml — the structured filing data, an <edgarSubmission> document under the http://www.sec.gov/edgar/seventeenafiler namespace, carrying every facing-page field plus the oath/affirmation.
  3. xslX-17A-5_X01/primary_doc.xml — a presentation copy of the same structured data, rendered as XHTML 1.0 Strict via the EDGAR XSL stylesheet (despite its .xml extension).
  4. One or more PDFs at the folder root — the public audit report(s), with filer-chosen filenames (e.g. Flow2025short.pdf, Harvestons.pdf, auditreportniadvisors630251.pdf). The single-PDF case dominates; a minority of filings carry two PDFs that split a short cover/facing-page report from the full financial-statements package (e.g. immg.pdf paired with immg4.pdf).

The original .txt SGML wrapper that EDGAR rolls every submission into is not inlined into the folder; metadata.json instead carries linkToTxt pointing to the SEC-hosted copy. Image attachments referenced inside the original submission are also excluded from the folder; everything else the filer attached is preserved.

metadata.json — the filing-envelope JSON

metadata.json is a flat JSON object (no top-level wrapper key) that gives a machine-readable index of the record: what form was filed, by whom, when, covering what fiscal period, and which files belong to it.

Key fields:

  • formTypeX-17A-5 for an original annual audited report, X-17A-5/A for an amendment.
  • accessionNo — the 18-digit dashed EDGAR accession; matches the folder name once dashes are added back.
  • id — a 32-character hex internal identifier distinct from the accession.
  • filedAt — ISO 8601 timestamp with timezone offset (-04:00 or -05:00) recording EDGAR receipt time.
  • effectivenessDate — ISO date of effectiveness; optional, and absent on a meaningful portion of records.
  • periodOfReport — fiscal year-end the audit covers, in ISO YYYY-MM-DD. Common values include December 31, June 30, and August 31, reflecting the variety of broker-dealer fiscal years.
  • description — typically the literal string Form X-17A-5 - FOCUS Report.
  • linkToTxt, linkToHtml, linkToFilingDetails — absolute URLs back to the EDGAR Archives copies. linkToFilingDetails resolves to the XSL-rendered XHTML facing page.
  • linkToXbrl — present in the schema but always empty for this form type.
  • documentFormatFiles[] — array enumerating every file the filer attached on EDGAR. Each element carries sequence (string), size (byte count as string), documentUrl, type (commonly X-17A-5 for the structured submission, FULL for the audit PDF, sometimes a single space " " for the rolled-up .txt), and an optional description such as "PUBLIC", "AUDIT REPORT 08312025", "FYE 06-30-2025 FINANCIAL STATEMENTS & NOTES", or "Complete submission text file".
  • entities[] — a one-element array describing the broker-dealer filer. Fields include companyName (suffixed with (Filer)), cik, irsNo, fileNo (the SEC 008- series broker-dealer file number), fiscalYearEnd (MMDD string, e.g. "0831"), stateOfIncorporation (two-letter code), act (always "34", the Exchange Act), type ("X-17A-5"), and filmNo (8-digit EDGAR film number; optional, absent when the film number has not yet been assigned at extraction time).
  • seriesAndClassesContractsInformation — always [] for this form type.
  • dataFiles — always [] (no XBRL data files are attached).

Format quirks worth noting for downstream extraction: numeric-looking fields (size, sequence, cik, irsNo, filmNo, fiscalYearEnd) are encoded as strings rather than numbers, and several fields use a single literal space character " " to indicate "not applicable / unknown" rather than null or empty string.

primary_doc.xml — the structured filing data

The structured submission is rooted at <edgarSubmission xmlns="http://www.sec.gov/edgar/seventeenafiler" xmlns:com="http://www.sec.gov/edgar/common"> and contains exactly two children, <headerData> and <formData>. Together these capture the full content of the regulatory facing page.

<headerData> carries the EDGAR-side filer credentials and submission flags:

  • <submissionType>X-17A-5 or X-17A-5/A.
  • <filerInfo>/<filer>/<filerCredentials><filerCik> (10-digit zero-padded CIK) and <filerCcc>. The CCC is always masked to the literal XXXXXXXX in the public archive; it is a redaction, not real credential material.
  • <filerInfo>/<filer>/<confirming008CopyNumber> — optional, present only when the filing is a confirming copy directed at a specific broker-dealer file number (e.g. 008-46293).
  • <liveTestFlag>LIVE or TEST.
  • <flags> — three booleans: returnCopyFlag, confirmingCopyFlag, overrideInternetFlag.

<formData> carries the substantive facing-page disclosures:

  • <submissionInformation><periodBegin> and <periodEnd> formatted in US-ordered MM-DD-YYYY (note the format mismatch with metadata.json, which uses ISO YYYY-MM-DD); <typeOfRegistrant>/<typeOfBDRegistrant> taking one of Broker-dealer, Security-based swap dealer, Major security-based swap participant, or OTC derivatives dealer; and <materialWeakness> (Y or N), the registrant's declaration of whether the audit identified a material weakness in internal control over financial reporting.
  • <registrantIdentification> — the broker-dealer's facing-page identification block: <brokerDealerName>, <businessAddress> (with com:-namespaced children street1, optional street2, city, stateOrCountry, zipCode), <contactPersonName>, and <contactPersonPhoneNumber>.
  • <accountantIdentification><accountantName> (the audit firm), <accountantAddress> (same com: address schema), and <accountantType> taking one of Certified Public Accountant or Certified Public Accountant not resident in United States or any of its possessions.
  • <oathSignature> — the sworn oath or affirmation: <signPersonName>, <entityName>, <signDate> (MM-DD-YYYY), an optional <explanation> element holding free-text exception language (most often the literal NO EXCEPTIONS), <signature>, <oathTitle> capturing the signer's role at the broker-dealer (e.g. CEO and President, CFO), and <confirmNotarizedFlag> (Y/N) indicating whether the oath was notarized.

This XML body is the canonical machine-readable source for every facing-page field and is the file most useful for structured extraction.

xslX-17A-5_X01/primary_doc.xml — the XHTML rendering

The subfolder xslX-17A-5_X01/ contains a single file, primary_doc.xml, which despite the .xml extension is an XHTML 1.0 Strict document (declared with <!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN" ...>) linking /css/SDR_print.css. It is the EDGAR-rendered presentation copy of the facing page, mirroring every field of the sibling structured XML — CIK, masked CCC, period, registrant address, accountant address, oath text, notarization flag — through the standard EDGAR XSL stylesheet. It contains no information not already present in the structured primary_doc.xml; its role is purely human display, and metadata.json's linkToFilingDetails resolves to its EDGAR-hosted equivalent.

PDF attachment(s) — the audited financial report

The substantive content of the filing — the work product the broker-dealer is actually filing for — lives in one (occasionally two) PDFs at the root of the accession folder. These are filer-prepared documents with no enforced naming, slug, or layout convention; the filename is whatever the registrant chose at submission. Sizes typically range from roughly 2 MB to over 10 MB.

Each PDF is the public version of the audited financial report and ordinarily contains, in narrative-and-tabular form:

  • a cover/facing page identifying the registrant and its independent public accountant;
  • the independent accountant's audit opinion (and, for fiscal years on or after June 1, 2014, the accountant's report on either the registrant's compliance report or its exemption report);
  • a statement of financial condition (balance sheet);
  • an income statement;
  • a statement of changes in stockholders' or members' equity;
  • a statement of cash flows;
  • notes to financial statements;
  • supplemental schedules required by Rule 17a-5 where applicable (computation of net capital, computation for determination of reserve requirements, information relating to possession or control);
  • a supplemental report on internal control over financial reporting where applicable;
  • the oath or affirmation signed by a principal of the broker-dealer.

When two PDFs are attached, they typically split into a short cover-page report and a longer financial-statements package; the only reliable signal distinguishing the two within the record is the description field on the corresponding entry in documentFormatFiles[] inside metadata.json. Filer-chosen filenames carry no schema.

Broker-dealers may also file a confidential supplement to the audit report directly with the SEC outside of EDGAR; that supplement is never received by EDGAR and is therefore not present in the dataset.

Included content

Each record folder contains:

  • the EDGAR submission-envelope metadata (metadata.json);
  • the structured facing-page XML under the seventeenafiler namespace (primary_doc.xml);
  • the SEC's XHTML rendering of that facing page (xslX-17A-5_X01/primary_doc.xml);
  • the public audit report PDF(s) attached by the filer, including any supplemental exhibits the filer attached as additional PDF documents.

This covers the complete public payload the broker-dealer submitted on EDGAR — primary report document, financial-statement attachments, and any supporting exhibits — minus the items called out below.

Excluded or separate content

The following are not contained inside the record folder:

  • The original .txt SGML submission wrapper that EDGAR generates from the filer's package. It is not inlined; metadata.json carries linkToTxt pointing at the SEC-hosted copy instead.
  • Image files (e.g. embedded JPG, GIF, PNG attachments). These are deliberately excluded from the dataset for every accession.
  • The confidential portion of the audit report, including any non-public supplemental reports filed under separate cover with the SEC. EDGAR never receives these, so they cannot appear in the dataset.
  • The real Filer CCC. The <filerCcc> element is always redacted to XXXXXXXX in the public archive.

Interpretation and extraction notes

  • Date-format mismatches. metadata.json uses ISO 8601 (YYYY-MM-DD) for periodOfReport and effectivenessDate, while primary_doc.xml uses US-ordered MM-DD-YYYY for <periodBegin>, <periodEnd>, and <signDate>. Any join across the two layers must normalize date formats.
  • Folder-name vs. accession. Folder names strip the dashes from the EDGAR accession (0001993563-25-000004 becomes 000199356325000004); metadata.json.accessionNo retains the dashes.
  • Optional fields. effectivenessDate, entities[0].filmNo, <confirming008CopyNumber>, and <oathSignature>/<explanation> are not always present. Their absence is not a data error.
  • Stringly-typed numerics and space-as-null. Numeric-looking fields in metadata.json (size, sequence, cik, irsNo, filmNo, fiscalYearEnd) are encoded as strings, and a single literal space " " is used in some string fields (sequence, size, type) to mean "not applicable", rather than null or empty string.
  • Redacted CCC. The <filerCcc> value is always the literal XXXXXXXX and must not be treated as a credential.
  • Confirming copies. A small number of records correspond to confirming copies, identifiable by <confirmingCopyFlag> set true and a populated <confirming008CopyNumber>. These are duplicate filings directed at a specific 008-series broker-dealer file number rather than independent annual audit submissions.
  • Amendments. X-17A-5/A records share the anatomy of original X-17A-5 records, but their <submissionType> (and metadata.json.formType) is X-17A-5/A, and the attached PDFs typically supersede or correct the corresponding documents in an earlier accession by the same registrant for the same periodOfReport. The dataset does not link amendment chains explicitly; pairing an original with its amendment requires joining on entities[0].cik and periodOfReport.
  • Two-PDF records. When a filing includes two PDFs (cover-page report plus full financial-statements package), the description text on the corresponding documentFormatFiles[] entries is the only reliable way to distinguish them.
  • Substantive content lives in the PDF. The structured XML carries only facing-page identification and the oath; the balance sheet, income statement, statement of financial condition, notes, accountant's opinion, and Rule 17a-5 supplemental schedules are all inside the PDF and are unstructured. Extraction of financial-statement line items requires PDF parsing — Form X-17A-5 has never been subject to an XBRL or iXBRL mandate, which is why linkToXbrl is empty and dataFiles is [] on every record.
  • Material-weakness flag. <materialWeakness> in <submissionInformation> is the registrant's facing-page declaration of whether the audit identified a material weakness in internal control over financial reporting; it is a single Y/N field and does not capture the substantive description, which lives only in the PDF.
  • Type-of-registrant scope. <typeOfBDRegistrant> accommodates security-based swap dealers, major security-based swap participants, and OTC derivatives dealers in addition to ordinary broker-dealers, reflecting Rule 17a-5's expanded scope under Title VII of the Dodd-Frank Act.

Who Files or Publishes This Dataset, and When

Who files

Form X-17A-5 is filed by the broker-dealer registrant itself. The reporting universe is defined by SEC registration, not by public-company status:

The independent public accountant who audits the financial statements is named on the facing page and signs the audit, compliance, or exemption reports, but is not the filer of record. The auditor must be registered with the Public Company Accounting Oversight Board (PCAOB) — a requirement added by the SEC's 2013 amendments to Rule 17a-5, which also introduced the compliance-report and exemption-report regime and aligned broker-dealer audits with PCAOB auditing standards. The principal officer, general partner, manager, or member who signs the oath or affirmation signs on behalf of the registrant, not in a personal filer capacity.

When the record arises

The filing is periodic and fiscal-year-driven. The trigger is the close of the broker-dealer's fiscal year.

  • Statutory basis: Section 17 of the Securities Exchange Act of 1934, implemented by Rule 17a-5 (17 CFR 240.17a-5). Rule 17a-5(d) specifically governs the annual audited report that constitutes this dataset.
  • Deadline: the annual report must be filed no later than 60 calendar days after the end of the broker-dealer's fiscal year. The 60-day clock is fixed and applies uniformly to every registered broker-dealer regardless of size, accelerated-filer status, or whether the firm has any Section 13 or Section 15(d) reporting obligations.
  • Amendments (X-17A-5/A): filed when the registrant must correct a previously filed annual report. Concrete triggers include restated financial statements, a reissued or revised auditor's report, corrected net-capital or Rule 15c3-3 reserve computations, replacement of a missing or defective oath or affirmation, corrected facing-page information about the registrant or auditor, and changes made in response to SEC or SRO staff comments. There is no fixed deadline for X-17A-5/A; it is filed when the underlying error or revision is identified.
  • Coverage: EDGAR digital coverage begins in November 2001. Earlier annual audited reports exist only in paper form in SEC and SRO archives.

Important distinctions — who is NOT in this dataset

Because the obligation is keyed to broker-dealer registration under Section 15 or 15C, several adjacent populations are outside the dataset:

  • Banks and bank holding companies conducting securities activities through bank-permissible authority — they report through bank regulatory channels (Call Reports, FR Y-9C). Only a separately registered broker-dealer subsidiary files X-17A-5.
  • Public operating companies that are Exchange Act reporting issuers but not registered broker-dealers — they file Form 10-K (or Form 20-F / Form 40-F).
  • Registered investment advisers that are not also broker-dealers — they file Form ADV (and Form PF where applicable). Dual registrants file X-17A-5 in their broker-dealer capacity and ADV in their adviser capacity.
  • Registered investment companies (mutual funds, closed-end funds, ETFs) — they file Forms N-CSR, N-CEN, and N-PORT under the Investment Company Act of 1940.
  • Exempt reporting advisers, private fund managers, and family offices with no broker-dealer activity.
  • Municipal advisors registered under Section 15B — they file Form MA, not X-17A-5.
  • Security-based swap dealers and major SBS participants — they report under the parallel Rule 18a-7 regime. They appear here only if dual-registered as broker-dealers.
  • Foreign broker-dealers operating under Rule 15a-6 without SEC registration.
  • Transfer agents, clearing agencies, and SROs — they have their own reporting forms (e.g., Form TA-2) and appear here only if separately registered as broker-dealers.
  • Monthly and quarterly FOCUS Reports (Form X-17A-5 Part I, Form X-17A-5 Part II, Form X-17A-5 Part IIA, Form X-17A-5 Part IIB) filed under Rule 17a-5(a) through SROs such as FINRA — these are a different filing channel and are not part of this EDGAR annual-report dataset.

A record exists in this dataset only if the entity was a registered broker-dealer during the relevant fiscal year. Customers, counterparties, and affiliates referenced in supplemental schedules or notes are subjects of disclosure, not filers.

How This Dataset Differs From Similar Datasets or Filings

Several adjacent forms cover the same filer population or share an "annual audited" feel, but each occupies a distinct slot. The comparisons below sharpen those boundaries.

FOCUS Reports: Form X-17A-5 Parts I, II, IIA

Same form family, same rule (17a-5), same filers, but a different report. Parts I (monthly, carrying firms), II (quarterly, clearing/carrying firms), and IIA (quarterly, introducing firms) are unaudited operational and financial snapshots used for ongoing SROs and SEC surveillance. This dataset covers only Part III, the once-a-year auditor-attested package due 60 days after fiscal year-end. Parts I/II/IIA are largely confidential regulatory submissions; Part III public portions are the EDGAR-visible annual audit.

  • Use this dataset when you need audited financial statements, the auditor's report, and the net-capital/customer-protection compliance or exemption report for a broker-dealer's full fiscal year.
  • Use FOCUS Parts I/II/IIA when you need higher-frequency, unaudited regulatory line items for surveillance or trend analysis (and you have access, since these are not on EDGAR).

Form X-17A-5/A (amendments)

Same form, same filers; corrects or supersedes a prior Part III submission and is included in this dataset alongside originals.

  • Use this dataset as-is for the full corpus, but reconcile each /A against its original by CIK and fiscal year before treating filings as independent records in a panel.

Form BD, BD-N, BD-W (broker-dealer registration lifecycle)

Status and identity filings, not financial reports. Form BD registers a broker-dealer; BD-N is a notice filing for certain bank-affiliated entities; BD-W withdraws registration. Content is ownership, control persons, disciplinary history, and business activity disclosures. Most BD-family content lives in FINRA's CRD/IARD systems and is exposed via BrokerCheck rather than EDGAR.

  • Use this dataset when you need the financial substance of the annual audit.
  • Use Form BD/BD-N/BD-W when you need to determine which firms are registered (and therefore obligated to file X-17A-5), or to enrich entity metadata with ownership and disciplinary data.

Form Custody (investment-adviser custody reports)

Filed by registered investment advisers under Advisers Act Rule 206(4)-2 to describe custodial arrangements over client assets. Overlaps thematically because broker-dealers often act as qualified custodians, and the X-17A-5 audit includes a Rule 15c3-3 customer-protection compliance or exemption report. Different statute (Advisers Act vs. Exchange Act), different filer population (RIAs vs. BDs), different content (descriptive custodial relationships vs. audited financials and 15c3-3 compliance).

  • Use this dataset when you need the broker-dealer's audited customer-protection posture.
  • Use Form Custody when you need the adviser-side description of which custodians hold client assets and under what arrangement.

SIPC filings (SIPC-3, SIPC-6, SIPC-7) and Form CA-1/CA-1/A

SIPC-administered membership and assessment filings tied to the same broker-dealer population. They record SIPC membership status and net operating revenue-based assessments, not audited financial position. Narrow, formulaic, and largely outside the EDGAR X-17A-5 corpus.

  • Use this dataset when you need audited financials and net capital.
  • Use SIPC forms when you need SIPC assessment exposure, membership entry/exit, or revenue figures used in the assessment formula. (SIPC-3, SIPC-6, SIPC-7, Form CA-1, Form CA-1/A.)

Form 17-H (Risk Assessment Reports)

Filed by larger broker-dealers under Rules 17h-1T/17h-2T to disclose risk concentrations at Material Associated Persons (parent and affiliate entities). Closer in spirit to X-17A-5 than the registration forms, but the entity perimeter and access regime differ: Form 17-H covers the affiliates and parent, X-17A-5 covers the broker-dealer itself. 17-H is largely confidential; X-17A-5 public portions are openly filed.

  • Use this dataset when you need entity-level audited financials for the registered broker-dealer.
  • Use Form 17-H when you need group-level risk and organizational-structure information (and you have regulatory access, since most 17-H content is not public).

Form 10-K (public-company annual reports)

The most easily confused comparison: both are "annual" and both contain audited financial statements. They are otherwise very different instruments.

  • Different rule and filer: 10-K is filed by issuers with publicly traded securities under Sections 13/15(d); X-17A-5 Part III is filed by registered broker-dealers under Rule 17a-5(d), regardless of whether the firm is a public issuer.
  • Different scope: 10-K is comprehensive issuer disclosure (MD&A, risk factors, business, governance, executive compensation, consolidated audited financials, XBRL); X-17A-5 is a narrow regulatory audit package focused on the broker-dealer entity's net capital, customer protection, and related schedules.
  • Different structure: 10-K is heavily standardized and XBRL-tagged; X-17A-5 submissions are predominantly PDF audit reports with limited structured data.
  • Different audience: investors (10-K) vs. financial regulators (X-17A-5).

Most broker-dealers are private subsidiaries and never file a 10-K; most 10-K filers are not broker-dealers. When a broker-dealer is itself public, both can exist for the same year and contain genuinely different content.

  • Use this dataset when you need the broker-dealer-entity audit and regulatory schedules.
  • Use 10-K when you need consolidated issuer-level disclosure for investment or market analysis.

General EDGAR full-submission archive

This dataset is a curated subset of the EDGAR firehose, filtered to form types X-17A-5 and X-17A-5/A, with each accession packaged as a ZIP container containing a metadata file plus all original submission documents (XML, PDF, JSON, TXT, HTML), excluding images. Versus the raw archive, it skips the work of filtering down to the broker-dealer audit packages while preserving original accession structure.

  • Use this dataset when the analysis is specific to broker-dealer annual audits.
  • Use the full EDGAR archive when you need cross-form context for the same registrant (joining X-17A-5 with the same firm's 10-K, BD record, or 17-H filings).

Boundary summary

This dataset isolates one filing type: the annual audited Part III report under Rule 17a-5(d), with amendments, for the registered broker-dealer population on EDGAR. It is not a surveillance feed (FOCUS I/II/IIA), not a registration or status record (BD family), not a custody description (Form Custody), not a SIPC assessment record, not a group-level risk file (17-H), not an issuer-level public report (10-K), and not the unfiltered EDGAR archive. Its value is delivering the one consistently audited, broker-dealer-entity-level disclosure of financial condition and customer-protection compliance as a single packaged corpus.

Who Uses This Dataset

Different professionals reach for different layers of the X-17A-5 package: the primary_doc.xml metadata, the statement of financial condition, the supplemental net-capital and Rule 15c3-3 schedules, the independent accountant's report, and the signed oath or affirmation.

Broker-dealer FinOps principals and compliance officers

Series 27/28 principals, CFOs, and compliance staff at registered broker-dealers benchmark their own filings against peers. They read the statement of financial condition, the net capital computation, and the customer reserve / Rule 15c3-3 schedules to compare presentation of subordinated liabilities, allowable assets, haircuts, and PAB inputs. The corpus supports pre-filing review, disclosure training, and reconciliation against internal FOCUS reports.

SRO examiners and SEC broker-dealer finance staff

Examination and risk-monitoring staff use the historical corpus to track registrant financial condition across fiscal years, flag outliers in net capital, and surface unusual movement in subordinated debt, related-party receivables, or off-balance-sheet items. They focus on the audited balance sheet, capital-structure notes, supplemental net-capital schedules, and any modifications, emphasis-of-matter, or going-concern paragraphs in the accountant's report. Outputs feed exam scoping and supervisory follow-up where audited figures diverge from monthly FOCUS data.

PCAOB-registered audit firms auditing broker-dealers

Engagement partners and quality-control reviewers use prior-year filings for client acceptance, continuance, and peer review. They examine the predecessor auditor's opinion, the supplemental report on internal control over compliance, and disclosures distinguishing exemption provisions from full Rule 15c3-3 compliance. Inspection-readiness teams study opinion wording and supplemental-report structure across comparable engagements.

Counterparty credit and treasury teams

Credit officers and counterparty-risk analysts at custodian banks, prime brokers, clearing firms, and tri-party agents size exposures to non-public broker-dealer counterparties. They pull the statement of financial condition and notes on collateral, securities borrowed and loaned, repurchase agreements, fair-value hierarchy, and credit-risk concentrations. The audited balance sheet anchors internal ratings, line sizing, margin terms, KYC files, and annual credit reviews.

Litigators, forensic accountants, and SIPA trustees

Securities litigators, forensic accountants, and trustees handling arbitrations, insolvencies, and SIPA liquidations reconstruct the trajectory of distressed broker-dealers from the historical sequence. They focus on year-over-year net capital, subordinated loan agreements, contingent liabilities, related-party notes, going-concern language, and amendments filed as X-17A-5/A. The signed oath or affirmation page is load-bearing in matters alleging certification misstatements.

Academic and policy researchers

Researchers in financial economics and capital-adequacy policy build longitudinal panels of broker-dealer condition. They extract structured fields from primary_doc.xml (registrant identifier, fiscal-year-end, auditor, filing date), then parse the audited balance sheet and income statement for measures of leverage, asset composition, and capital cushion. Studies cover post-crisis balance-sheet evolution, audit-market concentration, and the effect of rule changes on net capital.

M&A advisers and broker-dealer diligence teams

Bankers and corporate development staff evaluating broker-dealer acquisitions use X-17A-5 as the foundational diligence document for private targets. They review the audited statement of financial condition, capital-structure notes, the auditor's report, and the multi-year history to assess earnings quality, seasonality, and any net capital deficiencies. The dataset supports valuation, treatment of subordinated debt that counts toward net capital, and change-in-control planning.

Credit and counterparty risk modelers

Quantitative modelers building PD/LGD and stress frameworks for broker-dealer counterparties standardize balance-sheet line items across registrants and years, anchoring identifiers on the metadata XML and treating X-17A-5/A amendments as restatement events. The audited PDF and JSON-normalized records provide the time-series consistency that FOCUS-only signals lack.

Financial journalists covering broker-dealer failures

Reporters at financial trade publications use the dataset to access audited financials of firms with no other public reporting. They look at the facing page (registrant and accountant identity), the opinion, legal-proceedings and related-party notes, and year-over-year changes ahead of enforcement, customer-harm, or insolvency stories.

LLM and RAG engineering teams

Engineering teams building retrieval systems for compliance, diligence, and audit-quality workflows ingest the corpus across PDF (document fidelity), HTML and TXT (search), XML (metadata), and JSON (normalized records). They train balance-sheet extractors, ground question-answering over auditor reports, and back domain assistants with real broker-dealer disclosure.

Specific Use Cases

The X-17A-5 corpus supports a range of concrete workflows, each anchored to specific parts of the record.

Counterparty credit sizing for non-public broker-dealer counterparties

Credit officers at custodian banks, prime brokers, and tri-party agents pull the statement of financial condition and the related notes on securities borrowed/loaned, repurchase agreements, collateral, and fair-value hierarchy from the audit PDF, then key the record by entities[0].cik and periodOfReport from metadata.json. The output feeds internal ratings, line sizing, margin add-ons, and the annual credit review file for private broker-dealer counterparties that have no 10-K.

Net-capital and 15c3-3 peer benchmarking by FinOps principals

Series 27/28 principals and broker-dealer CFOs extract the supplemental Rule 17a-5 schedules from peer audit PDFs (computation of net capital, computation for determination of reserve requirements, information relating to possession or control) and reconcile presentation of allowable assets, haircuts, subordinated liabilities counted toward net capital, and PAB inputs against their own draft FOCUS-derived figures. Pre-filing reviews use the corpus to flag presentation gaps before submission.

Exam scoping by SEC and SRO broker-dealer finance staff

Risk-monitoring staff diff the audited balance sheet and net-capital computation against monthly FOCUS Part II/IIA data for the same registrant, then read the accountant's report and the supplemental compliance or exemption report for emphasis-of-matter, going-concern, or modified-opinion language. Registrants that show divergence between audited and surveillance figures, a <materialWeakness> flag of Y on the facing page, or a switched accountant in <accountantIdentification> get prioritized for exam follow-up.

Auditor client-acceptance and inspection-readiness review by PCAOB-registered firms

Engagement partners pull prior-year filings for prospective clients, reading the predecessor auditor's opinion and the supplemental report on internal control over compliance to evaluate engagement risk and the exemption-versus-full-15c3-3 posture. Quality-control teams pivot on <accountantName> across the corpus to assemble peer engagements with comparable customer-protection scope for opinion-wording and supplemental-report structure benchmarking.

Restatement and amendment tracking for forensic and litigation work

Litigators, forensic accountants, and SIPA trustees pair each X-17A-5/A amendment to its original by joining on entities[0].cik and periodOfReport, then diff the amended statement of financial condition, capital-structure notes, supplemental schedules, and the <oathSignature> block (signer name, title, notarization flag, free-text <explanation>) against the superseded filing. The signed oath or affirmation page is load-bearing in matters alleging certification misstatements or false net-capital reporting.

Longitudinal broker-dealer condition panels for academic and policy research

Researchers normalize structured fields from primary_doc.xml (CIK, fiscalYearEnd, <typeOfBDRegistrant>, <accountantName>, <materialWeakness>, <signDate>) into a panel keyed by registrant-year, then run PDF extraction over the statement of financial condition and supplemental net-capital schedule to build leverage, asset-composition, and capital-cushion series. Studies cover post-Dodd-Frank balance-sheet evolution, broker-dealer audit-market concentration (using <accountantName> and <accountantAddress>), and the impact of Rule 17a-5 amendments on customer-protection posture.

M&A diligence on private broker-dealer targets

Corporate development teams evaluating broker-dealer acquisitions assemble three-to-five fiscal years of the target's audit PDFs as the foundational diligence pack, focusing on the statement of financial condition, capital-structure notes, the auditor's report, and any X-17A-5/A amendments that signal prior restatements. The supplemental net-capital schedule drives valuation adjustments for subordinated debt that does or does not count toward net capital under change-in-control.

Dataset Access

The Form X-17A-5 Files Dataset is accessible through three endpoints: a public JSON index for metadata discovery, a full archive download, and per-container downloads for incremental retrieval.

Dataset Index JSON API: https://api.sec-api.io/datasets/form-x17a5-files.json

This endpoint returns dataset-level metadata (name, description, last updated timestamp, earliest sample date, total records, total size, covered form types, container format, and file types), the download URL for the full archive, and a list of individual container files. Each container entry includes its key, size, record count, last updated timestamp, and direct download URL. Poll this endpoint to detect which monthly containers were refreshed in the latest run and download only the changed files. This endpoint does not require an API key.

Example response:

Example
1 {
2 "datasetId": "1f13365b-9ae0-68ec-916a-3e0a7f9fc8f2",
3 "datasetDownloadUrl": "https://api.sec-api.io/datasets/form-x17a5-files.zip",
4 "name": "Form X-17A-5 Files Dataset",
5 "updatedAt": "2026-05-08T02:51:19.000Z",
6 "earliestSampleDate": "2001-11-01",
7 "totalRecords": 57169,
8 "totalSize": 37319466773,
9 "formTypes": ["X-17A-5", "X-17A-5/A"],
10 "containerFormat": "ZIP",
11 "fileTypes": ["XML", "PDF", "JSON", "TXT", "HTML"],
12 "containers": [
13 {
14 "downloadUrl": "https://api.sec-api.io/datasets/form-x17a5-files/2026/2026-04.zip",
15 "key": "2026/2026-04.zip",
16 "size": 13818783,
17 "records": 154,
18 "updatedAt": "2026-05-08T02:51:19.000Z"
19 }
20 ]
21 }

Download Entire Dataset: https://api.sec-api.io/datasets/form-x17a5-files.zip?token=YOUR_API_KEY

Downloads the complete dataset as a single ZIP archive covering all filings from the earliest sample date (2001-11-01) onward. This endpoint requires an API key passed via the token query parameter.

Download Single Container: https://api.sec-api.io/datasets/form-x17a5-files/2026/2026-04.zip?token=YOUR_API_KEY

Downloads a single monthly container ZIP. Replace the <year>/<year>-<month>.zip path segment with any key returned by the dataset index JSON API to fetch a specific month. This endpoint requires an API key passed via the token query parameter.

Frequently Asked Questions

What form does this dataset cover?

The dataset covers Form X-17A-5 — the annual audited report a registered broker-dealer must file under Rule 17a-5(d) of the Securities Exchange Act of 1934 — together with Form X-17A-5/A, which is the amendment counterpart filed to correct or supersede a previously accepted annual report. It does not cover the monthly or quarterly FOCUS reports filed as Form X-17A-5 Part I, II, IIA, or IIB through SROs.

What does one record in this dataset represent?

One record is a single EDGAR submission of Form X-17A-5 or X-17A-5/A, identified by EDGAR accession number. The record is materialized as a folder bundling metadata.json, the structured XML facing page (primary_doc.xml under the seventeenafiler namespace), the EDGAR XSL-rendered XHTML copy of that facing page, and the filer-prepared PDF audit report(s).

Who is required to file Form X-17A-5?

Every broker or dealer registered with the SEC under Section 15 of the Exchange Act must file Form X-17A-5, including introducing brokers, market makers, prime brokers, retail and institutional brokerage firms, and government securities brokers and dealers registered under Section 15C. Both carrying (clearing) broker-dealers and non-carrying broker-dealers file; the supplemental schedules and the choice between a compliance report and an exemption report differ between them.

When is Form X-17A-5 due?

The annual report must be filed no later than 60 calendar days after the end of the broker-dealer's fiscal year. The 60-day deadline is fixed and applies uniformly regardless of firm size, accelerated-filer status, or any Section 13 or 15(d) issuer reporting obligation. Amendments (X-17A-5/A) have no fixed deadline and are filed when an underlying error or revision is identified.

What time period does the dataset cover?

EDGAR digital coverage of Form X-17A-5 begins on 2001-11-01 and continues to the present, refreshed in monthly containers. Earlier annual audited reports filed before EDGAR digital coverage exist only in paper form in SEC and SRO archives and are not part of the dataset.

What is included in each record, and what is excluded?

Each record folder includes the EDGAR submission-envelope metadata (metadata.json), the structured facing-page XML (primary_doc.xml), the XHTML rendering of that facing page (xslX-17A-5_X01/primary_doc.xml), and the public audit report PDF(s) attached by the filer, including any supporting exhibits the filer attached as additional PDFs. The original .txt SGML submission wrapper is referenced by URL in metadata.json but not inlined; image files are deliberately excluded; the confidential supplement to the audit report (filed outside EDGAR) is never received by EDGAR and is therefore not present; and the <filerCcc> value is always redacted to XXXXXXXX in the public archive.

How is this dataset different from Form 10-K?

Both are annual and both contain audited financial statements, but the rule, filer perimeter, scope, and structure differ. Form 10-K is filed by issuers with publicly traded securities under Sections 13/15(d), is comprehensive issuer disclosure, and is heavily XBRL-tagged. Form X-17A-5 is filed by registered broker-dealers under Rule 17a-5(d) regardless of whether the firm is a public issuer, focuses narrowly on the broker-dealer entity's net capital, customer protection, and related schedules, and consists predominantly of PDF audit reports with limited structured data.

How do I access the dataset?

The dataset is exposed through three endpoints at api.sec-api.io: a public JSON index at /datasets/form-x17a5-files.json (no API key required) for discovering containers and refresh timestamps; a full-archive ZIP download at /datasets/form-x17a5-files.zip?token=YOUR_API_KEY; and per-month container downloads at /datasets/form-x17a5-files/<year>/<year>-<month>.zip?token=YOUR_API_KEY for incremental retrieval. Containers are distributed as ZIP archives, and individual record files are XML, PDF, JSON, TXT-link, and HTML.