Gray, Griffith & Mays, A.C.
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, Griffith & Mays, A.C. audit?
Gray, Griffith & Mays, A.C. was the independent auditor for 38 retirement plan filings (53 audited filings including welfare plans) in plan year 2024, with clients in 4 states and territories — the #292 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 55-0621482 |
| Retirement plan audits (401(k), 403(b), pension) | 38 |
| All audited filings (incl. welfare plans) | 53 |
| States and territories with clients | 4 |
| National rank by retirement plan volume | #292 of 3,956 |
| National rank, all audited filings (league-table basis) | #211 of 4,052 |
| Average client size (participants) | 1,558 |
| Largest client (participants) | 16,307 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Gray, Griffith & Mays, A.C. audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| West Virginia | 33 | 86.8% |
| Ohio | 3 | 7.9% |
| New Jersey | 1 | 2.6% |
| Virginia | 1 | 2.6% |
Largest concentration: West Virginia (33 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Gray, Griffith & Mays, A.C. issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 37 | 97.4% |
| Qualified | 0 | 0.0% |
| Disclaimer | 1 | 2.6% |
| 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 Gray, Griffith & Mays, A.C.
| Plan sponsor | State | Participants |
|---|---|---|
| West Virginia Laborers | WV | 16,307 |
| GMP & Employers Pension Plan | OH | 11,361 |
| West Virginia Laborers Pension Trust Fund | WV | 7,369 |
| JT BRD Trustees Plumbers & Pipefitters | WV | 2,998 |
| Liuna 616 DC Retirement Plan | NJ | 2,750 |
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About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Gray, Griffith & Mays, A.C. (EIN 55-0621482) is named as the plan’s independent qualified public accountant. Gray, Griffith & Mays, A.C. 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.