Henderson, Hutcherson & McCullough
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 Henderson, Hutcherson & McCullough audit?
Henderson, Hutcherson & McCullough was the independent auditor for 107 retirement plan filings (110 audited filings including welfare plans) in plan year 2024, with clients in 21 states and territories — the #101 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 62-1114363 |
| Retirement plan audits (401(k), 403(b), pension) | 107 |
| All audited filings (incl. welfare plans) | 110 |
| States and territories with clients | 21 |
| National rank by retirement plan volume | #101 of 3,956 |
| National rank, all audited filings (league-table basis) | #106 of 4,052 |
| Average client size (participants) | 544 |
| Largest client (participants) | 10,195 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Henderson, Hutcherson & McCullough audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Tennessee | 53 | 49.5% |
| Florida | 9 | 8.4% |
| Georgia | 7 | 6.5% |
| Alabama | 6 | 5.6% |
| Illinois | 5 | 4.7% |
| California | 4 | 3.7% |
| Kentucky | 4 | 3.7% |
| Mississippi | 3 | 2.8% |
| Texas | 3 | 2.8% |
| Arkansas | 2 | 1.9% |
| Arizona | 1 | 0.9% |
| Colorado | 1 | 0.9% |
| Louisiana | 1 | 0.9% |
| Michigan | 1 | 0.9% |
| Missouri | 1 | 0.9% |
| New Mexico | 1 | 0.9% |
| Ohio | 1 | 0.9% |
| Oklahoma | 1 | 0.9% |
| Pennsylvania | 1 | 0.9% |
| Wisconsin | 1 | 0.9% |
| West Virginia | 1 | 0.9% |
Largest concentration: Tennessee (53 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Henderson, Hutcherson & McCullough issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 106 | 99.1% |
| Qualified | 0 | 0.0% |
| Disclaimer | 1 | 0.9% |
| 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 Henderson, Hutcherson & McCullough
| Plan sponsor | State | Participants |
|---|---|---|
| Baker Tilly Advisory Group Parent, LP | IL | 10,195 |
| Dufresne Spencer Group Holdings, LLC | TN | 2,475 |
| Schnellecke Logistics USA, LLC | TN | 2,077 |
| White River Health System, Inc. | AR | 1,828 |
| Rick Case Enterprises, Inc. | FL | 1,418 |
About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Henderson, Hutcherson & McCullough (EIN 62-1114363) is named as the plan’s independent qualified public accountant. Henderson, Hutcherson & McCullough 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.