Hess, Stewart & Campbell, PLLC
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 Hess, Stewart & Campbell, PLLC audit?
Hess, Stewart & Campbell, PLLC was the independent auditor for 11 retirement plan filings in plan year 2024, with clients in 4 states and territories — the #775 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 55-0657218 |
| Retirement plan audits (401(k), 403(b), pension) | 11 |
| All audited filings (incl. welfare plans) | 11 |
| States and territories with clients | 4 |
| National rank by retirement plan volume | #775 of 3,956 |
| National rank, all audited filings (league-table basis) | #836 of 4,052 |
| Average client size (participants) | 390 |
| Largest client (participants) | 862 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Hess, Stewart & Campbell, PLLC audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| West Virginia | 7 | 63.6% |
| Virginia | 2 | 18.2% |
| Guam | 1 | 9.1% |
| Ohio | 1 | 9.1% |
Largest concentration: West Virginia (7 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Hess, Stewart & Campbell, PLLC issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 9 | 81.8% |
| Qualified | 0 | 0.0% |
| Disclaimer | 2 | 18.2% |
| 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 Hess, Stewart & Campbell, PLLC
| Plan sponsor | State | Participants |
|---|---|---|
| Greenbrier Hotel Corporation | WV | 862 |
| Justice Family Group, LLC | WV | 768 |
| Twenty 20 Management, Inc. | VA | 527 |
| The First Bank and Trust Company | VA | 503 |
| J. H. Fletcher & Co. | WV | 329 |
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About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Hess, Stewart & Campbell, PLLC (EIN 55-0657218) is named as the plan’s independent qualified public accountant. Hess, Stewart & Campbell, PLLC 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.