Gray, Gray & Gray, 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 Gray, Gray & Gray, LLP audit?
Gray, Gray & Gray, LLP was the independent auditor for 166 retirement plan filings (167 audited filings including welfare plans) in plan year 2024, with clients in 22 states and territories — the #66 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 04-2088368 |
| Retirement plan audits (401(k), 403(b), pension) | 166 |
| All audited filings (incl. welfare plans) | 167 |
| States and territories with clients | 22 |
| National rank by retirement plan volume | #66 of 3,956 |
| National rank, all audited filings (league-table basis) | #67 of 4,052 |
| Average client size (participants) | 1,012 |
| Largest client (participants) | 21,786 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Gray, Gray & Gray, LLP audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Massachusetts | 112 | 67.5% |
| New Hampshire | 11 | 6.6% |
| New York | 7 | 4.2% |
| Rhode Island | 5 | 3.0% |
| California | 4 | 2.4% |
| Minnesota | 4 | 2.4% |
| Florida | 3 | 1.8% |
| Connecticut | 2 | 1.2% |
| Maryland | 2 | 1.2% |
| New Jersey | 2 | 1.2% |
| Texas | 2 | 1.2% |
| Washington | 2 | 1.2% |
| Arizona | 1 | 0.6% |
| Washington, D.C. | 1 | 0.6% |
| Illinois | 1 | 0.6% |
| Michigan | 1 | 0.6% |
| North Carolina | 1 | 0.6% |
| New Mexico | 1 | 0.6% |
| Nevada | 1 | 0.6% |
| Oregon | 1 | 0.6% |
| Pennsylvania | 1 | 0.6% |
| Virginia | 1 | 0.6% |
Largest concentration: Massachusetts (112 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Gray, Gray & Gray, LLP issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 161 | 97.0% |
| Qualified | 0 | 0.0% |
| Disclaimer | 5 | 3.0% |
| 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 Gray, Gray & Gray, LLP
| Plan sponsor | State | Participants |
|---|---|---|
| Clean Harbors Enviromental Services, Inc. | MA | 21,786 |
| Bright Horizons Children's Centers LLC | MA | 21,079 |
| Jabil, Inc. | FL | 14,046 |
| Ukg Inc. | FL | 12,969 |
| BW Gas & Convenience Holdings, LLC | TX | 4,981 |
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About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Gray, Gray & Gray, LLP (EIN 04-2088368) is named as the plan’s independent qualified public accountant. Gray, Gray & Gray, 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.