Macias Gini & O'Connell 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 Macias Gini & O'Connell LLP audit?
Macias Gini & O'Connell LLP was the independent auditor for 46 retirement plan filings (47 audited filings including welfare plans) in plan year 2024, with clients in 4 states and territories — the #236 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 68-0300457 |
| Retirement plan audits (401(k), 403(b), pension) | 46 |
| All audited filings (incl. welfare plans) | 47 |
| States and territories with clients | 4 |
| National rank by retirement plan volume | #236 of 3,956 |
| National rank, all audited filings (league-table basis) | #243 of 4,052 |
| Average client size (participants) | 681 |
| Largest client (participants) | 4,998 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Macias Gini & O'Connell LLP audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| California | 27 | 58.7% |
| New York | 17 | 37.0% |
| Alabama | 1 | 2.2% |
| New Jersey | 1 | 2.2% |
Largest concentration: California (27 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Macias Gini & O'Connell LLP issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 45 | 97.8% |
| Qualified | 1 | 2.2% |
| 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 Macias Gini & O'Connell LLP
| Plan sponsor | State | Participants |
|---|---|---|
| First Quality Enterprises Inc. | NY | 4,998 |
| Ascend Wellness Holdings, LLC | NY | 3,211 |
| National Resilience, Inc. | CA | 2,106 |
| SK Hynix Nand Product Solutions Corp. | CA | 1,527 |
| Soboba Band of Luiseno Indians | CA | 1,458 |
About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Macias Gini & O'Connell LLP (EIN 68-0300457) is named as the plan’s independent qualified public accountant. Macias Gini & O'Connell 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.