Luis Candelario Rosario
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 Luis Candelario Rosario audit?
Luis Candelario Rosario was the independent auditor for 1 retirement plan filing in plan year 2024, with clients in 1 state — the #3,312 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 58-1515525 |
| Retirement plan audits (401(k), 403(b), pension) | 1 |
| All audited filings (incl. welfare plans) | 1 |
| States and territories with clients | 1 |
| National rank by retirement plan volume | #3,312 of 3,956 |
| National rank, all audited filings (league-table basis) | #3,450 of 4,052 |
| Average client size (participants) | 139 |
| Largest client (participants) | 139 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Luis Candelario Rosario audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Puerto Rico | 1 | 100.0% |
Largest concentration: Puerto Rico (1 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Luis Candelario Rosario issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 1 | 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 Luis Candelario Rosario
| Plan sponsor | State | Participants |
|---|---|---|
| Cooperativa de Ahorro Y Credito Las Piedras | PR | 139 |
About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Luis Candelario Rosario (EIN 58-1515525) is named as the plan’s independent qualified public accountant. Luis Candelario Rosario 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.