Frank N Hestand CPA PSC
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 Frank N Hestand CPA PSC audit?
Frank N Hestand CPA PSC was the independent auditor for 15 retirement plan filings (30 audited filings including welfare plans) in plan year 2024, with clients in 4 states and territories — the #634 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 61-1336870 |
| Retirement plan audits (401(k), 403(b), pension) | 15 |
| All audited filings (incl. welfare plans) | 30 |
| States and territories with clients | 4 |
| National rank by retirement plan volume | #634 of 3,956 |
| National rank, all audited filings (league-table basis) | #391 of 4,052 |
| Average client size (participants) | 671 |
| Largest client (participants) | 1,369 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Frank N Hestand CPA PSC audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Kentucky | 11 | 73.3% |
| Michigan | 2 | 13.3% |
| Ohio | 1 | 6.7% |
| West Virginia | 1 | 6.7% |
Largest concentration: Kentucky (11 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Frank N Hestand CPA PSC issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 15 | 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 Frank N Hestand CPA PSC
| Plan sponsor | State | Participants |
|---|---|---|
| United Steelworkers Local 14614 Pension Trust Board of Trustees | KY | 1,369 |
| Joint Board of Trustees Bricklayer Union No. 1 of KY. Pension Trust | MI | 1,170 |
| United Steelworkers Local 14614 Supplemental Ann Board of Trustees | KY | 1,153 |
| Board of Trustees of United Steelworkers Pension Trust Fund | KY | 1,129 |
| Board of Trustees Plumbers & Steamfitters 577 Pension Plan | KY | 814 |
About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Frank N Hestand CPA PSC (EIN 61-1336870) is named as the plan’s independent qualified public accountant. Frank N Hestand CPA PSC 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.