Comyns Smith McCleary & Deaver LLP
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 Comyns Smith McCleary & Deaver LLP audit?
Comyns Smith McCleary & Deaver LLP was the independent auditor for 30 retirement plan filings (31 audited filings including welfare plans) in plan year 2024, with clients in 3 states and territories — the #370 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 68-0307221 |
| Retirement plan audits (401(k), 403(b), pension) | 30 |
| All audited filings (incl. welfare plans) | 31 |
| States and territories with clients | 3 |
| National rank by retirement plan volume | #370 of 3,956 |
| National rank, all audited filings (league-table basis) | #377 of 4,052 |
| Average client size (participants) | 602 |
| Largest client (participants) | 5,716 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Comyns Smith McCleary & Deaver LLP audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| California | 28 | 93.3% |
| Colorado | 1 | 3.3% |
| Washington, D.C. | 1 | 3.3% |
Largest concentration: California (28 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Comyns Smith McCleary & Deaver LLP issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 30 | 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 Comyns Smith McCleary & Deaver LLP
| Plan sponsor | State | Participants |
|---|---|---|
| 24 Hour Fitness USA, LLC | CA | 5,716 |
| Berkeley Research Group, LLC | DC | 2,046 |
| The Speech Pathology Group, Inc. | CA | 1,509 |
| Cardinale Oldsmobile GMC Truck, Inc. | CA | 1,030 |
| Maass Corporation SPC | CA | 889 |
About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Comyns Smith McCleary & Deaver LLP (EIN 68-0307221) is named as the plan’s independent qualified public accountant. Comyns Smith McCleary & Deaver LLP 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.