Frazier & Deeter, 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 Frazier & Deeter, LLC audit?
Frazier & Deeter, LLC was the independent auditor for 109 retirement plan filings in plan year 2024, with clients in 21 states and territories — the #100 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 58-1433845 |
| Retirement plan audits (401(k), 403(b), pension) | 109 |
| All audited filings (incl. welfare plans) | 109 |
| States and territories with clients | 21 |
| National rank by retirement plan volume | #100 of 3,956 |
| National rank, all audited filings (league-table basis) | #108 of 4,052 |
| Average client size (participants) | 2,898 |
| Largest client (participants) | 44,621 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Frazier & Deeter, LLC audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Georgia | 57 | 52.3% |
| Florida | 16 | 14.7% |
| Tennessee | 8 | 7.3% |
| New Jersey | 4 | 3.7% |
| Alabama | 3 | 2.8% |
| Washington, D.C. | 3 | 2.8% |
| Maryland | 2 | 1.8% |
| New York | 2 | 1.8% |
| Virginia | 2 | 1.8% |
| Colorado | 1 | 0.9% |
| Illinois | 1 | 0.9% |
| Indiana | 1 | 0.9% |
| Massachusetts | 1 | 0.9% |
| Michigan | 1 | 0.9% |
| Nevada | 1 | 0.9% |
| Ohio | 1 | 0.9% |
| Pennsylvania | 1 | 0.9% |
| Rhode Island | 1 | 0.9% |
| South Carolina | 1 | 0.9% |
| Texas | 1 | 0.9% |
| Utah | 1 | 0.9% |
Largest concentration: Georgia (57 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Frazier & Deeter, LLC issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 107 | 98.2% |
| Qualified | 0 | 0.0% |
| Disclaimer | 2 | 1.8% |
| 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 Frazier & Deeter, LLC
| Plan sponsor | State | Participants |
|---|---|---|
| Piedmont Healthcare, Inc. | GA | 44,621 |
| Emory Healthcare, Inc. | GA | 36,426 |
| Emory University Division of Human Resources | GA | 35,748 |
| Wayne Farms LLC | GA | 27,958 |
| WSP USA Buildings Inc. | NY | 22,904 |
About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Frazier & Deeter, LLC (EIN 58-1433845) is named as the plan’s independent qualified public accountant. Frazier & Deeter, 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.