Katz, Sapper & Miller, 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 Katz, Sapper & Miller, LLP audit?
Katz, Sapper & Miller, LLP was the independent auditor for 268 retirement plan filings (273 audited filings including welfare plans) in plan year 2024, with clients in 25 states and territories — the #40 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 35-1090346 |
| Retirement plan audits (401(k), 403(b), pension) | 268 |
| All audited filings (incl. welfare plans) | 273 |
| States and territories with clients | 25 |
| National rank by retirement plan volume | #40 of 3,956 |
| National rank, all audited filings (league-table basis) | #45 of 4,052 |
| Average client size (participants) | 994 |
| Largest client (participants) | 21,289 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Katz, Sapper & Miller, LLP audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Indiana | 154 | 57.5% |
| Ohio | 40 | 14.9% |
| Kentucky | 13 | 4.9% |
| Illinois | 11 | 4.1% |
| Pennsylvania | 6 | 2.2% |
| California | 5 | 1.9% |
| New York | 4 | 1.5% |
| Tennessee | 4 | 1.5% |
| Texas | 4 | 1.5% |
| Alabama | 3 | 1.1% |
| Colorado | 3 | 1.1% |
| Massachusetts | 3 | 1.1% |
| Missouri | 3 | 1.1% |
| Maryland | 2 | 0.7% |
| New Jersey | 2 | 0.7% |
| Oklahoma | 2 | 0.7% |
| Arkansas | 1 | 0.4% |
| Florida | 1 | 0.4% |
| Georgia | 1 | 0.4% |
| Iowa | 1 | 0.4% |
| Kansas | 1 | 0.4% |
| North Carolina | 1 | 0.4% |
| North Dakota | 1 | 0.4% |
| New Hampshire | 1 | 0.4% |
| Wisconsin | 1 | 0.4% |
Largest concentration: Indiana (154 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Katz, Sapper & Miller, LLP issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 268 | 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 Katz, Sapper & Miller, LLP
| Plan sponsor | State | Participants |
|---|---|---|
| Concentrix CVG Corporation | OH | 21,289 |
| Community Health Network, Inc. | IN | 21,168 |
| US LBM, LLC | GA | 16,457 |
| E.W. Scripps Retirement & Investment Plan Committee | OH | 9,127 |
| Veolia North America, LLC | MA | 9,075 |
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About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Katz, Sapper & Miller, LLP (EIN 35-1090346) is named as the plan’s independent qualified public accountant. Katz, Sapper & Miller, 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.