Smith & Howard, PC
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 Smith & Howard, PC audit?
Smith & Howard, PC was the independent auditor for 434 retirement plan filings (437 audited filings including welfare plans) in plan year 2024, with clients in 34 states and territories — the #26 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 58-1250486 |
| Retirement plan audits (401(k), 403(b), pension) | 434 |
| All audited filings (incl. welfare plans) | 437 |
| States and territories with clients | 34 |
| National rank by retirement plan volume | #26 of 3,956 |
| National rank, all audited filings (league-table basis) | #29 of 4,052 |
| Average client size (participants) | 736 |
| Largest client (participants) | 38,482 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Smith & Howard, PC audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Georgia | 142 | 32.7% |
| Illinois | 106 | 24.4% |
| California | 20 | 4.6% |
| Florida | 19 | 4.4% |
| New York | 15 | 3.5% |
| North Carolina | 12 | 2.8% |
| Texas | 12 | 2.8% |
| Wisconsin | 10 | 2.3% |
| Iowa | 9 | 2.1% |
| Maryland | 9 | 2.1% |
| Washington, D.C. | 8 | 1.8% |
| Pennsylvania | 8 | 1.8% |
| Colorado | 7 | 1.6% |
| Alabama | 6 | 1.4% |
| Tennessee | 6 | 1.4% |
| Virginia | 5 | 1.2% |
| Minnesota | 4 | 0.9% |
| Ohio | 4 | 0.9% |
| South Carolina | 4 | 0.9% |
| Massachusetts | 3 | 0.7% |
| Michigan | 3 | 0.7% |
| Nevada | 3 | 0.7% |
| Arkansas | 2 | 0.5% |
| Connecticut | 2 | 0.5% |
| Indiana | 2 | 0.5% |
| Kansas | 2 | 0.5% |
| New Jersey | 2 | 0.5% |
| Oregon | 2 | 0.5% |
| Arizona | 1 | 0.2% |
| Delaware | 1 | 0.2% |
| Missouri | 1 | 0.2% |
| Oklahoma | 1 | 0.2% |
| Utah | 1 | 0.2% |
| Washington | 1 | 0.2% |
Largest concentration: Georgia (142 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Smith & Howard, PC issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 421 | 97.2% |
| Qualified | 1 | 0.2% |
| Disclaimer | 11 | 2.5% |
| 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 Smith & Howard, PC
| Plan sponsor | State | Participants |
|---|---|---|
| Innova Solutions, Inc. | GA | 38,482 |
| The Coca-Cola Bottlers Association | GA | 19,979 |
| Plan Fiduciary Services, Inc. | FL | 12,821 |
| Equifax, Inc | GA | 10,302 |
| Soliant Health, LLC | GA | 8,788 |
About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Smith & Howard, PC (EIN 58-1250486) is named as the plan’s independent qualified public accountant. Smith & Howard, PC 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.