Alternatives to Bonadio & Co., LLP for 401(k) Audits

Peer audit practices selected by overlapping state footprint and similar engagement volume, from plan year 2024 Form 5500 filings. A neutral comparison: no firm pays to appear, and listing is not a recommendation.

Last updated September 6, 2026 · Source data: plan year 2024 Form 5500 filings

Which firms are comparable to Bonadio & Co., LLP for 401(k) plan audits?

Bonadio & Co., LLP audited 443 retirement plans in plan year 2024 across 22 states and territories (#25 nationally). Closest comparable practices by footprint and volume: PKF O'Connor Davies, LLP and Mengel, Metzger, Barr & Co. LLP; the table below lists 10 firms with linked profiles.

Bonadio & Co., LLP at a glance

Bonadio & Co., LLP: plan year 2024 Form 5500 audit engagements (for comparison)
Measure	Value
Retirement plan audits (401(k), 403(b), pension)	443
All audited filings (incl. welfare plans)	482
States and territories with clients	22
National rank by retirement plan volume	#25 of 3,956
Average client size (participants)	1,194
Largest client (participants)	46,314
Largest state concentrations	NY 369 · TX 25 · CT 9

Full profile, including opinion mix and largest audited plans: Bonadio & Co., LLP.

Audit firms comparable to Bonadio & Co., LLP

Peer practices by footprint overlap and engagement volume relative to Bonadio & Co., LLP, plan year 2024
#	Firm	Retirement plans audited	States served	States shared with Bonadio & Co., LLP	Footprint overlap	Avg. client size
1	PKF O'Connor Davies, LLP	577	27	17	66%	1,070
2	Mengel, Metzger, Barr & Co. LLP	117	8	7	88%	1,456
3	Freed Maxick P.C.	143	13	11	85%	1,674
4	Grassi & Co., CPAS, P.C.	119	11	7	81%	642
5	Citrin Cooperman & Company, LLP	472	20	12	35%	905
6	Deloitte & Touche LLP	455	41	20	27%	14,274
7	Schultheis & Panettieri, LLP	89	10	6	66%	8,504
8	PricewaterhouseCoopers LLP	351	29	18	37%	13,426
9	Ernst & Young LLP	519	42	20	30%	21,834
10	UHY LLP	459	31	20	22%	1,245

Ordered by similarity to Bonadio & Co., LLP, not by size. Footprint overlap is the share of the two firms’ state distributions that coincide (100% = identical state mix). Candidates: firms with between 89 and 2,215 retirement plan audits (within 5× of Bonadio & Co., LLP’s volume). Average client size is the mean beginning-of-year participant count of the firm’s audited retirement plans.

Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.

Where the footprints overlap

Bonadio & Co., LLP’s largest states and the comparable firms most active there, plan year 2024
State	Bonadio & Co., LLP plans	Comparable firms active in the state (plans audited)
New York	369	PKF O'Connor Davies, LLP (328), Citrin Cooperman & Company, LLP (125), Freed Maxick P.C. (111)
Texas	25	Ernst & Young LLP (45), Deloitte & Touche LLP (22), PricewaterhouseCoopers LLP (22)
Connecticut	9	PKF O'Connor Davies, LLP (39), Citrin Cooperman & Company, LLP (29), Ernst & Young LLP (17)
Pennsylvania	7	PricewaterhouseCoopers LLP (29), Ernst & Young LLP (26), PKF O'Connor Davies, LLP (26)
California	6	Ernst & Young LLP (31), Deloitte & Touche LLP (25), PricewaterhouseCoopers LLP (17)

State reflects the plan sponsor’s address on Form 5500. Each state link opens the full ranked directory for that state.

How these alternatives were selected

Every firm in the dataset with at least 25 retirement plan audits in plan year 2024 was scored against Bonadio & Co., LLP on two measures: footprint overlap — how closely its distribution of clients across states matches Bonadio & Co., LLP’s — and volume similarity — how close its engagement count is on a logarithmic scale. Candidates are first limited to a volume band around Bonadio & Co., LLP’s count (widened only when fewer than 8 firms qualify), then ranked by a weighted score (60% footprint, 40% volume). Ties resolve by volume, then name. The result is deterministic and rebuilds identically from the same filings.

What the score does not measure: audit quality, fees, staffing, industry focus, or fit for your plan. Volume and footprint indicate which firms do this work at comparable scale in the same places; they are a shortlist, not a verdict. Use each profile’s opinion mix and client-size figures, then the questions in how to switch 401(k) auditors to compare on what matters — EBPAQC membership, peer review results, team continuity, and a like-for-like fee.

Comparable-firm tables for other leading practices

Alternatives pages exist for the 25 largest employee benefit plan audit practices by retirement plan volume in plan year 2024.

About this page

Generated from public U.S. Department of Labor Form 5500 filings in which each firm is named as the plan’s independent qualified public accountant. None of the firms shown supplied, reviewed, or endorsed this comparison, and inclusion is neither a recommendation nor a criticism of any firm, including Bonadio & Co., LLP. Filing data can contain sponsor-entered errors; corrections are welcome via the about page.