Besten & Dieruf, PLLC
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 Besten & Dieruf, PLLC audit?
Besten & Dieruf, PLLC was the independent auditor for 31 retirement plan filings in plan year 2024, with clients in 6 states and territories — the #350 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 45-3048812 |
| Retirement plan audits (401(k), 403(b), pension) | 31 |
| All audited filings (incl. welfare plans) | 31 |
| States and territories with clients | 6 |
| National rank by retirement plan volume | #350 of 3,956 |
| National rank, all audited filings (league-table basis) | #372 of 4,052 |
| Average client size (participants) | 330 |
| Largest client (participants) | 879 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Besten & Dieruf, PLLC audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Kentucky | 26 | 83.9% |
| California | 1 | 3.2% |
| Illinois | 1 | 3.2% |
| Indiana | 1 | 3.2% |
| Michigan | 1 | 3.2% |
| Ohio | 1 | 3.2% |
Largest concentration: Kentucky (26 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Besten & Dieruf, PLLC issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 31 | 100.0% |
| Qualified | 0 | 0.0% |
| Disclaimer | 0 | 0.0% |
| 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 Besten & Dieruf, PLLC
| Plan sponsor | State | Participants |
|---|---|---|
| Qsi, Inc. | KY | 879 |
| Franklin Management, Inc. | KY | 874 |
| Ironton-Lawrence County Area Community Action Organization, Inc. | OH | 740 |
| Physicians Management - Employee Leasing Company, LLC | IN | 693 |
| Isaiah House, Inc. | KY | 554 |
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About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Besten & Dieruf, PLLC (EIN 45-3048812) is named as the plan’s independent qualified public accountant. Besten & Dieruf, PLLC 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.