Ciuni & Panichi, Inc.
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 Ciuni & Panichi, Inc. audit?
Ciuni & Panichi, Inc. was the independent auditor for 47 retirement plan filings (66 audited filings including welfare plans) in plan year 2024, with clients in 4 states and territories — the #226 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 34-1322309 |
| Retirement plan audits (401(k), 403(b), pension) | 47 |
| All audited filings (incl. welfare plans) | 66 |
| States and territories with clients | 4 |
| National rank by retirement plan volume | #226 of 3,956 |
| National rank, all audited filings (league-table basis) | #174 of 4,052 |
| Average client size (participants) | 2,869 |
| Largest client (participants) | 29,825 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Ciuni & Panichi, Inc. audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Ohio | 44 | 93.6% |
| Illinois | 1 | 2.1% |
| Missouri | 1 | 2.1% |
| New York | 1 | 2.1% |
Largest concentration: Ohio (44 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Ciuni & Panichi, Inc. issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 46 | 97.9% |
| Qualified | 0 | 0.0% |
| Disclaimer | 1 | 2.1% |
| 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 Ciuni & Panichi, Inc.
| Plan sponsor | State | Participants |
|---|---|---|
| BD of Trustees, Laborers Dist Council & Constrs Pension Fund | OH | 29,825 |
| FLYNN Restaurant Group LP | OH | 23,304 |
| Ta Operating LLC | OH | 20,441 |
| Ohio Operating Engineers Pension Plan | OH | 19,523 |
| Board of Trustees of the Ohio Laborers Annuity Fund | OH | 11,253 |
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About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Ciuni & Panichi, Inc. (EIN 34-1322309) is named as the plan’s independent qualified public accountant. Ciuni & Panichi, Inc. 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.