Diclaudio & Kramer, LLC
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 Diclaudio & Kramer, LLC audit?
Diclaudio & Kramer, LLC was the independent auditor for 17 retirement plan filings (32 audited filings including welfare plans) in plan year 2024, with clients in 2 states and territories — the #571 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 27-0889793 |
| Retirement plan audits (401(k), 403(b), pension) | 17 |
| All audited filings (incl. welfare plans) | 32 |
| States and territories with clients | 2 |
| National rank by retirement plan volume | #571 of 3,956 |
| National rank, all audited filings (league-table basis) | #358 of 4,052 |
| Average client size (participants) | 3,104 |
| Largest client (participants) | 10,076 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Diclaudio & Kramer, LLC audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Pennsylvania | 13 | 76.5% |
| Ohio | 4 | 23.5% |
Largest concentration: Pennsylvania (13 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Diclaudio & Kramer, LLC issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 17 | 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 Diclaudio & Kramer, LLC
| Plan sponsor | State | Participants |
|---|---|---|
| BD of TR Oper Eng Cons. Industry Miscellaneous Pension Fund | PA | 10,076 |
| Board of Trustees Oper Eng. Loc 66 Annuity and Savings Fund | PA | 9,562 |
| Board of Trustees Ufcw Local 23 & Giant Eagle Pension Fund | PA | 7,430 |
| Board of Trustees Building Trades Pension Plan of Western Pennsylvan. | OH | 3,904 |
| Board of Trustees Three Rivers Annuity Fund | OH | 3,371 |
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About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Diclaudio & Kramer, LLC (EIN 27-0889793) is named as the plan’s independent qualified public accountant. Diclaudio & Kramer, LLC 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.