HMM & Co., 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 HMM & Co., LLP audit?
HMM & Co., LLP was the independent auditor for 19 retirement plan filings in plan year 2024, with clients in 2 states and territories — the #535 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 46-5416249 |
| Retirement plan audits (401(k), 403(b), pension) | 19 |
| All audited filings (incl. welfare plans) | 19 |
| States and territories with clients | 2 |
| National rank by retirement plan volume | #535 of 3,956 |
| National rank, all audited filings (league-table basis) | #555 of 4,052 |
| Average client size (participants) | 1,148 |
| Largest client (participants) | 4,180 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does HMM & Co., LLP audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| New York | 18 | 94.7% |
| Pennsylvania | 1 | 5.3% |
Largest concentration: New York (18 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does HMM & Co., LLP issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 19 | 100.0% |
| Qualified | 0 | 0.0% |
| Disclaimer | 0 | 0.0% |
| 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 HMM & Co., LLP
| Plan sponsor | State | Participants |
|---|---|---|
| Cottage Homecare Services Inc. | NY | 4,180 |
| Proud Moments Mso LLC | NY | 3,397 |
| Strauss Ventures, LLC D/B/A the Grand Healthcare System | NY | 3,052 |
| Cassena Care, LLC | NY | 3,014 |
| Gurwin Jewish Nursing & Rehabilitation Center | NY | 1,398 |
Are you HMM & Co., LLP? Add your ranking badge
Firms in this directory may display their standing on their own site. The badge reads “Ranked #555” — HMM & Co., LLP’s position among 4,052 U.S. firms by audited Form 5500 filings in plan year 2024, the same ordering as the national rankings. It is a static SVG served from this domain, links back to this profile, and is regenerated with every data refresh, so the number stays current without any change on your end.
Copy this HTML into your website:
<a href="https://401kauditscout.com/firm/hmm-and-co-llp/"><img src="https://401kauditscout.com/badges/hmm-and-co-llp.svg" alt="HMM & Co., LLP: ranked #555 for 401(k) plan audits by 401k Audit Scout, 2026" width="360" height="80" loading="lazy"></a>Please keep the badge unmodified and linked to this profile. Rank reflects engagement volume as filed, not audit quality — see the methodology.
About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which HMM & Co., LLP (EIN 46-5416249) is named as the plan’s independent qualified public accountant. HMM & Co., 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.