Company: BCG
Filing Date: 2025-04-03
Form Type: S-1/A
Source: 0001410578-25-000637
Chunk: 143

Company: Binah Capital Group, Inc.
Filing Date: 2025-04-03
Form: S-1/A
Chunk 143
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 this prospectus. You may inspect a copy of the registration statement through the SEC’s website, as provided herein.

<div align='center'>**CHANGES IN INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**</div>

On March 15, 2024, the Audit Committee of the Board approved FGMK, LLC (“FGMK”) as its independent registered public accounting firm. FGMK previously served as the independent registered public accounting firm of Wentworth prior to the Business Combination.

<div align='center'>84</div>

BINAH CAPITAL GROUP, INC. DECEMBER 31, 2024 AND 2023 TABLE OF CONTENTS

| ​                                                          |          |
| ​                                                          | Page     |
| ​                                                          | ​        |
| INDEPENDENT AUDITOR’S REPORT (PCAOB ID 3968)               | F-2      |
| CONSOLIDATED FINANCIAL STATEMENTS                          | ​        |
| Consolidated Statements of Financial Condition             | F-3      |
| Consolidated Statements of Operations                      | F-4      |
| Consolidated Statements of Changes in Stockholders’ Equity | F-5      |
| Consolidated Statements of Cash Flows                      | F-6      |
| Notes to the Consolidated Financial Statements             | F-7-F-28 |

F-1

<div align='center'>BINAH CAPITAL GROUP, INC.

CONSOLIDATED FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR’S REPORT

DECEMBER 31, 2024 AND 2023

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Audit Committee of

Binah Capital Group, Inc.

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated statements of financial condition of Binah Capital Group, Inc. (the “Company”) as of December 31, 2024 and 2023, and the related consolidated statements of operations, changes in stockholders’ equity, and cash flows for years ended December 31, 2024 and 2023, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for the years ended December 31, 2024 and 2023, in conformity with accounting principles generally accepted in the