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.

Most active in Puerto Rico

Galindez LLC

47Puerto Rico plans audited

Top audit firms for Puerto Rico plans

Top 25 firms shown. Counts are retirement plan filings (401(k), 403(b), profit-sharing, and pension) whose sponsor address is in Puerto Rico.

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

Puerto Rico employee benefit plan audits, plan year 2024
MeasureValue
Audited plans sponsored in Puerto Rico314
Audit firms with at least one PR engagement86
Median audited plan size (participants)344
Share of all U.S. audited plans0.4%

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.