Clark Nuber P.S.
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 Clark Nuber P.S. audit?
Clark Nuber P.S. was the independent auditor for 245 retirement plan filings (247 audited filings including welfare plans) in plan year 2024, with clients in 12 states and territories — the #44 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 91-1194016 |
| Retirement plan audits (401(k), 403(b), pension) | 245 |
| All audited filings (incl. welfare plans) | 247 |
| States and territories with clients | 12 |
| National rank by retirement plan volume | #44 of 3,956 |
| National rank, all audited filings (league-table basis) | #48 of 4,052 |
| Average client size (participants) | 2,580 |
| Largest client (participants) | 109,907 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Clark Nuber P.S. audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Washington | 212 | 86.5% |
| California | 12 | 4.9% |
| Alaska | 4 | 1.6% |
| Hawaii | 4 | 1.6% |
| New York | 4 | 1.6% |
| Illinois | 3 | 1.2% |
| Colorado | 1 | 0.4% |
| Florida | 1 | 0.4% |
| Massachusetts | 1 | 0.4% |
| North Carolina | 1 | 0.4% |
| Oregon | 1 | 0.4% |
| Utah | 1 | 0.4% |
Largest concentration: Washington (212 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Clark Nuber P.S. issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 241 | 98.4% |
| Qualified | 0 | 0.0% |
| Disclaimer | 4 | 1.6% |
| 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 Clark Nuber P.S.
| Plan sponsor | State | Participants |
|---|---|---|
| Providence Health & Services | WA | 109,907 |
| T-Mobile USA, Inc. | WA | 96,694 |
| ST.Joseph Health System | WA | 39,290 |
| Recreational Equipment, Inc. | WA | 26,604 |
| Seattle Childrens Healthcare System | WA | 15,281 |
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About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Clark Nuber P.S. (EIN 91-1194016) is named as the plan’s independent qualified public accountant. Clark Nuber P.S. 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.