401(k) Audit Firms in Puerto Rico
Last updated · Source data: plan year 2024 Form 5500 filings
Who audits the most 401(k) plans in Puerto Rico?
Galindez LLC audited 47 Puerto Rico plans in plan year 2024, the most of any firm. Overall, 86 firms audited 314 plans sponsored in Puerto Rico; the median audited plan had 344 participants.
Top audit firms for Puerto Rico plans
| # | Firm | PR plans audited |
|---|---|---|
| 1 | Galindez LLC | 47 |
| 2 | RSM Puerto Rico | 25 |
| 3 | Driven PSC | 25 |
| 4 | Kevane Grant Thornton LLP | 15 |
| 5 | Landa Umpierre PSC | 14 |
| 6 | Crowe PR PSC | 11 |
| 7 | Aquino, de Cordova, LLC | 11 |
| 8 | Rodriguez-Sanabria & Co. | 9 |
| 9 | Ernst & Young LLP | 8 |
| 10 | PSV & Co, PSC | 8 |
| 11 | RRC CPA Group, PSC | 8 |
| 12 | Rodriguez, Rivera & Toro PSC | 7 |
| 13 | Sharon & Gonzalez CPAS LLC | 7 |
| 14 | Aj Hernandez & Co. CPA, PSC | 6 |
| 15 | PricewaterhouseCoopers LLP | 5 |
| 16 | Crowe LLP | 5 |
| 17 | Deloitte & Touche LLP | 4 |
| 18 | R.S & Associates | 4 |
| 19 | Jose E. Rosario & Co., CPA, PSC | 4 |
| 20 | PKF PR LLC | 4 |
| 21 | BDO USA, P.C. | 3 |
| 22 | SB & Company, LLC | 3 |
| 23 | Baker Tilly US, LLP | 3 |
| 24 | PricewaterhouseCoopers, LLP | 3 |
| 25 | Torres, Hernandez & Punter, CPA, PS | 3 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Puerto Rico plan audit market at a glance
| Measure | Value |
|---|---|
| Audited plans sponsored in Puerto Rico | 314 |
| Audit firms with at least one PR engagement | 86 |
| Median audited plan size (participants) | 344 |
| Share of all U.S. audited plans | 0.4% |
Choosing an audit firm in Puerto Rico
Engagement volume is the most objective public signal of employee benefit plan audit experience: the Department of Labor’s audit quality study found deficiency rates of 76% among CPAs performing one or two plan audits a year, versus 12% at the largest practices. The table above shows which firms do this work in Puerto Rico at real volume.
Beyond volume, ask candidate firms about AICPA Employee Benefit Plan Audit Quality Center membership, who staffs the fieldwork, experience with your recordkeeper and payroll systems, and whether the fee assumes an ERISA Section 103(a)(3)(C) election. A Puerto Rico address is not required — plan audits are performed remotely under the same national standards — but local presence can simplify scheduling and walkthroughs.