Martin Smith & Company CPAS
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 Martin Smith & Company CPAS audit?
Martin Smith & Company CPAS was the independent auditor for 4 retirement plan filings in plan year 2024, with clients in 1 state — the #1,548 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 26-0793942 |
| Retirement plan audits (401(k), 403(b), pension) | 4 |
| All audited filings (incl. welfare plans) | 4 |
| States and territories with clients | 1 |
| National rank by retirement plan volume | #1,548 of 3,956 |
| National rank, all audited filings (league-table basis) | #1,506 of 4,052 |
| Average client size (participants) | 265 |
| Largest client (participants) | 297 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Martin Smith & Company CPAS audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| South Carolina | 4 | 100.0% |
Largest concentration: South Carolina (4 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Martin Smith & Company CPAS issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 4 | 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 Martin Smith & Company CPAS
| Plan sponsor | State | Participants |
|---|---|---|
| Southside Christian School | SC | 297 |
| Miracle Hill Ministries, Inc. | SC | 291 |
| Sunbelt Human Advancement Resources, Inc. | SC | 240 |
| Piedmont Community Actions, Inc. | SC | 233 |
About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Martin Smith & Company CPAS (EIN 26-0793942) is named as the plan’s independent qualified public accountant. Martin Smith & Company CPAS 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.