Coulter & Justus
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 Coulter & Justus audit?
Coulter & Justus was the independent auditor for 198 retirement plan filings (201 audited filings including welfare plans) in plan year 2024, with clients in 38 states and territories — the #57 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 62-1532536 |
| Retirement plan audits (401(k), 403(b), pension) | 198 |
| All audited filings (incl. welfare plans) | 201 |
| States and territories with clients | 38 |
| National rank by retirement plan volume | #57 of 3,956 |
| National rank, all audited filings (league-table basis) | #59 of 4,052 |
| Average client size (participants) | 799 |
| Largest client (participants) | 41,089 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Coulter & Justus audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Tennessee | 46 | 23.2% |
| California | 16 | 8.1% |
| Kansas | 15 | 7.6% |
| Texas | 14 | 7.1% |
| Maryland | 9 | 4.5% |
| Colorado | 8 | 4.0% |
| Florida | 7 | 3.5% |
| Georgia | 7 | 3.5% |
| Illinois | 6 | 3.0% |
| Kentucky | 6 | 3.0% |
| North Carolina | 5 | 2.5% |
| New York | 5 | 2.5% |
| Ohio | 5 | 2.5% |
| Iowa | 4 | 2.0% |
| New Jersey | 4 | 2.0% |
| Oregon | 4 | 2.0% |
| Massachusetts | 3 | 1.5% |
| Missouri | 3 | 1.5% |
| Pennsylvania | 3 | 1.5% |
| South Carolina | 3 | 1.5% |
| Virginia | 3 | 1.5% |
| Michigan | 2 | 1.0% |
| Nebraska | 2 | 1.0% |
| New Mexico | 2 | 1.0% |
| Oklahoma | 2 | 1.0% |
| Utah | 2 | 1.0% |
| Alaska | 1 | 0.5% |
| Alabama | 1 | 0.5% |
| Arizona | 1 | 0.5% |
| Delaware | 1 | 0.5% |
| Hawaii | 1 | 0.5% |
| Indiana | 1 | 0.5% |
| Minnesota | 1 | 0.5% |
| Nevada | 1 | 0.5% |
| South Dakota | 1 | 0.5% |
| Vermont | 1 | 0.5% |
| Washington | 1 | 0.5% |
| West Virginia | 1 | 0.5% |
Largest concentration: Tennessee (46 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Coulter & Justus issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 188 | 94.9% |
| Qualified | 0 | 0.0% |
| Disclaimer | 10 | 5.1% |
| 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 Coulter & Justus
| Plan sponsor | State | Participants |
|---|---|---|
| Edustaff, LLC | MI | 41,089 |
| Interfoods of America, Inc. | FL | 9,607 |
| Concord Hospitality Enterprises Company, LLC | NC | 5,953 |
| Cellular Sales of Knoxville, Inc. | TN | 5,094 |
| Covenant Transport, Inc. | TN | 3,958 |
About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Coulter & Justus (EIN 62-1532536) is named as the plan’s independent qualified public accountant. Coulter & Justus 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.