Comer Nowling & Associates
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 Comer Nowling & Associates audit?
Comer Nowling & Associates was the independent auditor for 14 retirement plan filings in plan year 2024, with clients in 1 state — the #655 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 35-2119569 |
| Retirement plan audits (401(k), 403(b), pension) | 14 |
| All audited filings (incl. welfare plans) | 14 |
| States and territories with clients | 1 |
| National rank by retirement plan volume | #655 of 3,956 |
| National rank, all audited filings (league-table basis) | #688 of 4,052 |
| Average client size (participants) | 353 |
| Largest client (participants) | 1,030 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Comer Nowling & Associates audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Indiana | 14 | 100.0% |
Largest concentration: Indiana (14 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Comer Nowling & Associates issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 14 | 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 Comer Nowling & Associates
| Plan sponsor | State | Participants |
|---|---|---|
| Dubois-Pike-Warrick Economic O | IN | 1,030 |
| Healthlinc, Inc. | IN | 541 |
| Cicoa Aging & In-Home Solutions, Inc. | IN | 477 |
| Knox County Association for Remarkable Citizens, Inc | IN | 432 |
| PMGG, LLC. | IN | 402 |
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<a href="https://401kauditscout.com/firm/comer-nowling-and-associates/"><img src="https://401kauditscout.com/badges/comer-nowling-and-associates.svg" alt="Comer Nowling & Associates: ranked #688 for 401(k) plan audits by 401k Audit Scout, 2026" width="360" height="80" loading="lazy"></a>Please keep the badge unmodified and linked to this profile. Rank reflects engagement volume as filed, not audit quality — see the methodology.
About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Comer Nowling & Associates (EIN 35-2119569) is named as the plan’s independent qualified public accountant. Comer Nowling & Associates 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.