CW Associates, CPAS
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 CW Associates, CPAS audit?
CW Associates, CPAS was the independent auditor for 44 retirement plan filings (45 audited filings including welfare plans) in plan year 2024, with clients in 1 state — the #243 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 26-1659234 |
| Retirement plan audits (401(k), 403(b), pension) | 44 |
| All audited filings (incl. welfare plans) | 45 |
| States and territories with clients | 1 |
| National rank by retirement plan volume | #243 of 3,956 |
| National rank, all audited filings (league-table basis) | #254 of 4,052 |
| Average client size (participants) | 458 |
| Largest client (participants) | 5,120 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does CW Associates, CPAS audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Hawaii | 44 | 100.0% |
Largest concentration: Hawaii (44 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does CW Associates, CPAS issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 43 | 97.7% |
| Qualified | 0 | 0.0% |
| Disclaimer | 1 | 2.3% |
| 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 CW Associates, CPAS
| Plan sponsor | State | Participants |
|---|---|---|
| Hawaiian Electric Industries, Inc. | HI | 5,120 |
| Board of Trustees of Hawaii Longshore Pension Plan | HI | 1,447 |
| Taco Aloha, Inc. | HI | 914 |
| Puna Plantation Hawaii, LTD. | HI | 833 |
| University Clinical, Education and Research Associates | HI | 666 |
About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which CW Associates, CPAS (EIN 26-1659234) is named as the plan’s independent qualified public accountant. CW Associates, CPAS 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.