RSM US 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 RSM US LLP audit?
RSM US LLP was the independent auditor for 954 retirement plan filings (984 audited filings including welfare plans) in plan year 2024, with clients in 45 states and territories — the #9 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 42-0714325 |
| Retirement plan audits (401(k), 403(b), pension) | 954 |
| All audited filings (incl. welfare plans) | 984 |
| States and territories with clients | 45 |
| National rank by retirement plan volume | #9 of 3,956 |
| National rank, all audited filings (league-table basis) | #10 of 4,052 |
| Average client size (participants) | 1,490 |
| Largest client (participants) | 75,540 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does RSM US LLP audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Illinois | 151 | 15.8% |
| Iowa | 73 | 7.7% |
| Ohio | 62 | 6.5% |
| Massachusetts | 55 | 5.8% |
| New York | 52 | 5.5% |
| Indiana | 51 | 5.3% |
| Minnesota | 47 | 4.9% |
| Wisconsin | 44 | 4.6% |
| Pennsylvania | 42 | 4.4% |
| Texas | 41 | 4.3% |
| Maryland | 30 | 3.1% |
| Florida | 28 | 2.9% |
| Missouri | 28 | 2.9% |
| Washington, D.C. | 23 | 2.4% |
| New Jersey | 23 | 2.4% |
| California | 22 | 2.3% |
| Virginia | 22 | 2.3% |
| North Carolina | 18 | 1.9% |
| Connecticut | 15 | 1.6% |
| Michigan | 12 | 1.3% |
| Georgia | 11 | 1.2% |
| Colorado | 10 | 1.0% |
| Kansas | 10 | 1.0% |
| South Dakota | 9 | 0.9% |
| Nebraska | 7 | 0.7% |
| Oklahoma | 7 | 0.7% |
| Washington | 7 | 0.7% |
| Alaska | 6 | 0.6% |
| Alabama | 6 | 0.6% |
| Kentucky | 5 | 0.5% |
| Arizona | 4 | 0.4% |
| Delaware | 4 | 0.4% |
| South Carolina | 4 | 0.4% |
| Tennessee | 4 | 0.4% |
| Utah | 4 | 0.4% |
| Idaho | 3 | 0.3% |
| Arkansas | 2 | 0.2% |
| Louisiana | 2 | 0.2% |
| North Dakota | 2 | 0.2% |
| Rhode Island | 2 | 0.2% |
| Wyoming | 2 | 0.2% |
| Maine | 1 | 0.1% |
| New Hampshire | 1 | 0.1% |
| Puerto Rico | 1 | 0.1% |
| Vermont | 1 | 0.1% |
Largest concentration: Illinois (151 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does RSM US LLP issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 881 | 92.8% |
| Qualified | 0 | 0.0% |
| Disclaimer | 68 | 7.2% |
| 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 RSM US LLP
| Plan sponsor | State | Participants |
|---|---|---|
| HY-Vee, Inc. | IA | 75,540 |
| Wawa, Inc. | PA | 42,569 |
| BD of TR of the Pension, Hosp & Benefit PL of the Elec Ind-Pension | NY | 41,042 |
| Board of Trustees of the Annuity Plan of the Electrical Industry | NY | 40,310 |
| American Honda Motor Company, Inc. | CA | 37,797 |
Comparing RSM US LLP with other 401(k) audit firms?
See alternatives to RSM US LLP for 401(k) audits: firms with comparable engagement volume and an overlapping state footprint, drawn from the same Form 5500 data.
About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which RSM US LLP (EIN 42-0714325) is named as the plan’s independent qualified public accountant. RSM US 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.