BDO USA, P.C.
Employee benefit plan audit practice profile, built from plan year 2024 Form 5500 filings.
Last updated · Source data: plan year 2024 Form 5500 filings
How many 401(k) plans does BDO USA, P.C. audit?
BDO USA, P.C. was the independent auditor for 1,237 retirement plan filings (1,288 audited filings including welfare plans) in plan year 2024, with clients in 45 states and territories — the #5 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 13-5381590 |
| Retirement plan audits (401(k), 403(b), pension) | 1,237 |
| All audited filings (incl. welfare plans) | 1,288 |
| States and territories with clients | 45 |
| National rank by retirement plan volume | #5 of 3,956 |
| National rank, all audited filings (league-table basis) | #5 of 4,052 |
| Average client size (participants) | 3,242 |
| Largest client (participants) | 141,948 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does BDO USA, P.C. audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| New York | 181 | 14.6% |
| Texas | 102 | 8.2% |
| California | 76 | 6.1% |
| Michigan | 69 | 5.6% |
| New Jersey | 69 | 5.6% |
| Florida | 66 | 5.3% |
| Pennsylvania | 66 | 5.3% |
| Colorado | 63 | 5.1% |
| Massachusetts | 60 | 4.9% |
| Virginia | 59 | 4.8% |
| Maryland | 46 | 3.7% |
| Washington, D.C. | 43 | 3.5% |
| Georgia | 38 | 3.1% |
| Ohio | 32 | 2.6% |
| North Carolina | 31 | 2.5% |
| Wisconsin | 30 | 2.4% |
| Illinois | 28 | 2.3% |
| Washington | 25 | 2.0% |
| Alaska | 22 | 1.8% |
| Connecticut | 19 | 1.5% |
| Minnesota | 14 | 1.1% |
| South Carolina | 11 | 0.9% |
| Arizona | 8 | 0.6% |
| Idaho | 8 | 0.6% |
| Tennessee | 8 | 0.6% |
| Utah | 8 | 0.6% |
| Delaware | 6 | 0.5% |
| Iowa | 6 | 0.5% |
| Missouri | 6 | 0.5% |
| New Hampshire | 6 | 0.5% |
| Nevada | 5 | 0.4% |
| Indiana | 3 | 0.2% |
| Kentucky | 3 | 0.2% |
| Puerto Rico | 3 | 0.2% |
| Mississippi | 2 | 0.2% |
| New Mexico | 2 | 0.2% |
| Rhode Island | 2 | 0.2% |
| Wyoming | 2 | 0.2% |
| Alabama | 1 | 0.1% |
| Arkansas | 1 | 0.1% |
| Montana | 1 | 0.1% |
| North Dakota | 1 | 0.1% |
| Nebraska | 1 | 0.1% |
| Oklahoma | 1 | 0.1% |
| West Virginia | 1 | 0.1% |
Largest concentration: New York (181 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does BDO USA, P.C. issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 1,161 | 93.9% |
| Qualified | 2 | 0.2% |
| Disclaimer | 73 | 5.9% |
| Adverse | 0 | 0.0% |
As coded on Schedule H. A disclaimer here usually reflects the legacy limited-scope reporting convention (now the ERISA Section 103(a)(3)(C) election), not a failed audit — see the methodology.
Largest plans audited by BDO USA, P.C.
| Plan sponsor | State | Participants |
|---|---|---|
| Ford Motor Company | MI | 141,948 |
| Delta Air Lines, Inc. | GA | 112,713 |
| Sodexo, Inc. | MD | 112,218 |
| Nordstrom, Inc. | WA | 108,781 |
| Ernst & Young U.S. LLP | NJ | 96,780 |
Comparing BDO USA, P.C. with other 401(k) audit firms?
See alternatives to BDO USA, P.C. for 401(k) audits: firms with comparable engagement volume and an overlapping state footprint, drawn from the same Form 5500 data.
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Firms in this directory may display their standing on their own site. The badge reads “Ranked #5” — BDO USA, P.C.’s position among 4,052 U.S. firms by audited Form 5500 filings in plan year 2024, the same ordering as the national rankings. It is a static SVG served from this domain, links back to this profile, and is regenerated with every data refresh, so the number stays current without any change on your end.
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About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which BDO USA, P.C. (EIN 13-5381590) is named as the plan’s independent qualified public accountant. BDO USA, P.C. did not supply, review, or endorse this information, and inclusion is not a recommendation. Filing data can contain sponsor-entered errors; corrections are welcome via the about page.