Clark, Schaefer, Hackett & Co.
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, Schaefer, Hackett & Co. audit?
Clark, Schaefer, Hackett & Co. was the independent auditor for 353 retirement plan filings (383 audited filings including welfare plans) in plan year 2024, with clients in 23 states and territories — the #33 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 31-0800053 |
| Retirement plan audits (401(k), 403(b), pension) | 353 |
| All audited filings (incl. welfare plans) | 383 |
| States and territories with clients | 23 |
| National rank by retirement plan volume | #33 of 3,956 |
| National rank, all audited filings (league-table basis) | #34 of 4,052 |
| Average client size (participants) | 3,194 |
| Largest client (participants) | 262,794 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Clark, Schaefer, Hackett & Co. audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Ohio | 258 | 73.1% |
| Michigan | 18 | 5.1% |
| Indiana | 10 | 2.8% |
| Kentucky | 7 | 2.0% |
| Texas | 6 | 1.7% |
| Wisconsin | 6 | 1.7% |
| Illinois | 5 | 1.4% |
| Missouri | 5 | 1.4% |
| New York | 5 | 1.4% |
| Pennsylvania | 5 | 1.4% |
| California | 4 | 1.1% |
| Virginia | 4 | 1.1% |
| Maryland | 3 | 0.8% |
| Tennessee | 3 | 0.8% |
| Hawaii | 2 | 0.6% |
| New Jersey | 2 | 0.6% |
| South Carolina | 2 | 0.6% |
| West Virginia | 2 | 0.6% |
| Alabama | 1 | 0.3% |
| Florida | 1 | 0.3% |
| Kansas | 1 | 0.3% |
| Massachusetts | 1 | 0.3% |
| Utah | 1 | 0.3% |
Largest concentration: Ohio (258 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Clark, Schaefer, Hackett & Co. issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 349 | 99.1% |
| Qualified | 0 | 0.0% |
| Disclaimer | 3 | 0.9% |
| 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 Clark, Schaefer, Hackett & Co.
| Plan sponsor | State | Participants |
|---|---|---|
| The Kroger Co. | OH | 262,794 |
| Macys, Inc. | OH | 170,858 |
| Macys Inc | OH | 41,826 |
| Exel Inc. | OH | 40,425 |
| L Brands Service Company LLC | OH | 33,546 |
About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Clark, Schaefer, Hackett & Co. (EIN 31-0800053) is named as the plan’s independent qualified public accountant. Clark, Schaefer, Hackett & Co. 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.