Deloitte & Touche 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 Deloitte & Touche LLP audit?
Deloitte & Touche LLP was the independent auditor for 455 retirement plan filings (569 audited filings including welfare plans) in plan year 2024, with clients in 41 states and territories — the #24 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 13-3891517 |
| Retirement plan audits (401(k), 403(b), pension) | 455 |
| All audited filings (incl. welfare plans) | 569 |
| States and territories with clients | 41 |
| National rank by retirement plan volume | #24 of 3,956 |
| National rank, all audited filings (league-table basis) | #19 of 4,052 |
| Average client size (participants) | 14,274 |
| Largest client (participants) | 318,750 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Deloitte & Touche LLP audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| New York | 54 | 11.9% |
| Minnesota | 30 | 6.6% |
| Virginia | 29 | 6.4% |
| California | 25 | 5.5% |
| Pennsylvania | 24 | 5.3% |
| Illinois | 23 | 5.1% |
| Texas | 22 | 4.8% |
| Georgia | 21 | 4.6% |
| Ohio | 21 | 4.6% |
| Washington | 17 | 3.7% |
| Michigan | 15 | 3.3% |
| Nebraska | 15 | 3.3% |
| Massachusetts | 13 | 2.9% |
| Colorado | 12 | 2.6% |
| Louisiana | 12 | 2.6% |
| New Jersey | 12 | 2.6% |
| Tennessee | 12 | 2.6% |
| Connecticut | 10 | 2.2% |
| Iowa | 9 | 2.0% |
| Kentucky | 9 | 2.0% |
| Utah | 9 | 2.0% |
| North Carolina | 8 | 1.8% |
| Indiana | 6 | 1.3% |
| North Dakota | 6 | 1.3% |
| Oregon | 5 | 1.1% |
| Wisconsin | 5 | 1.1% |
| Arizona | 4 | 0.9% |
| Puerto Rico | 4 | 0.9% |
| Nevada | 3 | 0.7% |
| South Dakota | 3 | 0.7% |
| Alabama | 2 | 0.4% |
| Washington, D.C. | 2 | 0.4% |
| Florida | 2 | 0.4% |
| Maryland | 2 | 0.4% |
| Missouri | 2 | 0.4% |
| Rhode Island | 2 | 0.4% |
| Delaware | 1 | 0.2% |
| Idaho | 1 | 0.2% |
| South Carolina | 1 | 0.2% |
| Vermont | 1 | 0.2% |
| West Virginia | 1 | 0.2% |
Largest concentration: New York (54 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Deloitte & Touche LLP issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 441 | 96.9% |
| Qualified | 0 | 0.0% |
| Disclaimer | 14 | 3.1% |
| 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 Deloitte & Touche LLP
| Plan sponsor | State | Participants |
|---|---|---|
| Lowe's Companies, Inc. | NC | 318,750 |
| Unitedhealth Group Incorporated | MN | 278,507 |
| United Parcel Service of America, Inc. | GA | 243,932 |
| Albertsons Companies, Inc. | CA | 222,465 |
| The Boeing Co. and Consolidated Subsidiaries | WA | 216,698 |
Comparing Deloitte & Touche LLP with other 401(k) audit firms?
See alternatives to Deloitte & Touche LLP for 401(k) audits: firms with comparable engagement volume and an overlapping state footprint, drawn from the same Form 5500 data.
About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Deloitte & Touche LLP (EIN 13-3891517) is named as the plan’s independent qualified public accountant. Deloitte & Touche 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.