GBQ Partners, 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 GBQ Partners, LLC audit?
GBQ Partners, LLC was the independent auditor for 144 retirement plan filings (149 audited filings including welfare plans) in plan year 2024, with clients in 11 states and territories — the #79 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 20-2122306 |
| Retirement plan audits (401(k), 403(b), pension) | 144 |
| All audited filings (incl. welfare plans) | 149 |
| States and territories with clients | 11 |
| National rank by retirement plan volume | #79 of 3,956 |
| National rank, all audited filings (league-table basis) | #80 of 4,052 |
| Average client size (participants) | 1,060 |
| Largest client (participants) | 21,259 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does GBQ Partners, LLC audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Ohio | 130 | 90.3% |
| Michigan | 3 | 2.1% |
| Kansas | 2 | 1.4% |
| Texas | 2 | 1.4% |
| Colorado | 1 | 0.7% |
| Delaware | 1 | 0.7% |
| Illinois | 1 | 0.7% |
| New York | 1 | 0.7% |
| Rhode Island | 1 | 0.7% |
| Virginia | 1 | 0.7% |
| West Virginia | 1 | 0.7% |
Largest concentration: Ohio (130 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does GBQ Partners, LLC issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 135 | 93.8% |
| Qualified | 1 | 0.7% |
| Disclaimer | 8 | 5.6% |
| 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 GBQ Partners, LLC
| Plan sponsor | State | Participants |
|---|---|---|
| Nationwide Children's Hospital, Inc. | OH | 21,259 |
| Nationwide Children's Hospital | OH | 16,539 |
| Greif Packaging LLC | OH | 9,611 |
| Advanced Drainage Systems, Inc. | OH | 6,715 |
| White Castle System, Inc. | OH | 5,975 |
About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which GBQ Partners, LLC (EIN 20-2122306) is named as the plan’s independent qualified public accountant. GBQ Partners, 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.