Maner Costerisan
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 Maner Costerisan audit?
Maner Costerisan was the independent auditor for 68 retirement plan filings (73 audited filings including welfare plans) in plan year 2024, with clients in 6 states and territories — the #161 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 38-2157642 |
| Retirement plan audits (401(k), 403(b), pension) | 68 |
| All audited filings (incl. welfare plans) | 73 |
| States and territories with clients | 6 |
| National rank by retirement plan volume | #161 of 3,956 |
| National rank, all audited filings (league-table basis) | #157 of 4,052 |
| Average client size (participants) | 774 |
| Largest client (participants) | 8,698 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Maner Costerisan audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Michigan | 62 | 91.2% |
| New Hampshire | 2 | 2.9% |
| Washington, D.C. | 1 | 1.5% |
| Indiana | 1 | 1.5% |
| Nevada | 1 | 1.5% |
| Ohio | 1 | 1.5% |
Largest concentration: Michigan (62 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Maner Costerisan issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 66 | 97.1% |
| Qualified | 0 | 0.0% |
| Disclaimer | 2 | 2.9% |
| 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 Maner Costerisan
| Plan sponsor | State | Participants |
|---|---|---|
| Auto-Owners Insurance Company | MI | 8,698 |
| Peckham, Inc. | MI | 5,003 |
| Hi-Lex | MI | 1,674 |
| Michigan Education Association | MI | 1,525 |
| Michigan Farm Bureau | MI | 1,515 |
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About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Maner Costerisan (EIN 38-2157642) is named as the plan’s independent qualified public accountant. Maner Costerisan 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.