Lumsden & McCormick, 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 Lumsden & McCormick, LLP audit?
Lumsden & McCormick, LLP was the independent auditor for 48 retirement plan filings (50 audited filings including welfare plans) in plan year 2024, with clients in 6 states and territories — the #220 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 16-0765486 |
| Retirement plan audits (401(k), 403(b), pension) | 48 |
| All audited filings (incl. welfare plans) | 50 |
| States and territories with clients | 6 |
| National rank by retirement plan volume | #220 of 3,956 |
| National rank, all audited filings (league-table basis) | #224 of 4,052 |
| Average client size (participants) | 481 |
| Largest client (participants) | 2,532 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Lumsden & McCormick, LLP audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| New York | 43 | 89.6% |
| Florida | 1 | 2.1% |
| Idaho | 1 | 2.1% |
| North Carolina | 1 | 2.1% |
| Pennsylvania | 1 | 2.1% |
| Washington | 1 | 2.1% |
Largest concentration: New York (43 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Lumsden & McCormick, LLP issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 47 | 97.9% |
| Qualified | 0 | 0.0% |
| Disclaimer | 1 | 2.1% |
| 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 Lumsden & McCormick, LLP
| Plan sponsor | State | Participants |
|---|---|---|
| Olean General Hospital | NY | 2,532 |
| Acv Auctions Inc | NY | 2,212 |
| Niagara Falls Memorial Medical Center | NY | 1,635 |
| Reid Petroleum Corporation | NY | 1,301 |
| New York Central Mutual Fire Insurance Co. | NY | 1,128 |
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About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Lumsden & McCormick, LLP (EIN 16-0765486) is named as the plan’s independent qualified public accountant. Lumsden & McCormick, 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.