Smith Elliott Kearns & Company, LLC
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 Elliott Kearns & Company, LLC audit?
Smith Elliott Kearns & Company, LLC was the independent auditor for 58 retirement plan filings (64 audited filings including welfare plans) in plan year 2024, with clients in 7 states and territories — the #180 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 52-0783935 |
| Retirement plan audits (401(k), 403(b), pension) | 58 |
| All audited filings (incl. welfare plans) | 64 |
| States and territories with clients | 7 |
| National rank by retirement plan volume | #180 of 3,956 |
| National rank, all audited filings (league-table basis) | #181 of 4,052 |
| Average client size (participants) | 512 |
| Largest client (participants) | 4,584 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Smith Elliott Kearns & Company, LLC audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Pennsylvania | 25 | 43.1% |
| Maryland | 23 | 39.7% |
| West Virginia | 4 | 6.9% |
| California | 2 | 3.4% |
| Virginia | 2 | 3.4% |
| New York | 1 | 1.7% |
| Tennessee | 1 | 1.7% |
Largest concentration: Pennsylvania (25 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Smith Elliott Kearns & Company, LLC issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 55 | 94.8% |
| Qualified | 0 | 0.0% |
| Disclaimer | 3 | 5.2% |
| 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 Smith Elliott Kearns & Company, LLC
| Plan sponsor | State | Participants |
|---|---|---|
| Meritus Medical Center, Inc. | MD | 4,584 |
| Eisner Advisory Group, LLC | NY | 4,163 |
| Masonic Villages of the Grand Lodge of Pennsylvania | PA | 2,941 |
| CVR Management, LLC | MD | 1,093 |
| Arc of Washington County, Inc. | MD | 780 |
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About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Smith Elliott Kearns & Company, LLC (EIN 52-0783935) is named as the plan’s independent qualified public accountant. Smith Elliott Kearns & Company, LLC 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.