Alternatives to UHY LLP for 401(k) Audits

Peer audit practices selected by overlapping state footprint and similar engagement volume, from plan year 2024 Form 5500 filings. A neutral comparison: no firm pays to appear, and listing is not a recommendation.

Last updated September 6, 2026 · Source data: plan year 2024 Form 5500 filings

Which firms are comparable to UHY LLP for 401(k) plan audits?

UHY LLP audited 459 retirement plans in plan year 2024 across 31 states and territories (#23 nationally). Closest comparable practices by footprint and volume: Deloitte & Touche LLP and Doeren Mayhew Assurance; the table below lists 10 firms with linked profiles.

UHY LLP at a glance

UHY LLP: plan year 2024 Form 5500 audit engagements (for comparison)
Measure	Value
Retirement plan audits (401(k), 403(b), pension)	459
All audited filings (incl. welfare plans)	472
States and territories with clients	31
National rank by retirement plan volume	#23 of 3,956
Average client size (participants)	1,245
Largest client (participants)	151,616
Largest state concentrations	MI 102 · MO 80 · IA 63

Full profile, including opinion mix and largest audited plans: UHY LLP.

Audit firms comparable to UHY LLP

Peer practices by footprint overlap and engagement volume relative to UHY LLP, plan year 2024
#	Firm	Retirement plans audited	States served	States shared with UHY LLP	Footprint overlap	Avg. client size
1	Deloitte & Touche LLP	455	41	27	39%	14,274
2	Doeren Mayhew Assurance	418	40	26	43%	892
3	Citrin Cooperman & Company, LLP	472	20	18	37%	905
4	Armanino LLP	462	35	27	33%	1,924
5	Ernst & Young LLP	519	42	27	38%	21,834
6	Smith & Howard, PC	434	34	28	25%	736
7	PricewaterhouseCoopers LLP	351	29	22	34%	13,426
8	Bonadio & Co., LLP	443	22	20	22%	1,194
9	Sikich CPA LLC	510	33	28	25%	822
10	CohnReznick LLP	703	35	26	38%	1,862

Ordered by similarity to UHY LLP, not by size. Footprint overlap is the share of the two firms’ state distributions that coincide (100% = identical state mix). Candidates: firms with between 92 and 2,295 retirement plan audits (within 5× of UHY LLP’s volume). Average client size is the mean beginning-of-year participant count of the firm’s audited retirement plans.

Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.

Where the footprints overlap

UHY LLP’s largest states and the comparable firms most active there, plan year 2024
State	UHY LLP plans	Comparable firms active in the state (plans audited)
Michigan	102	Doeren Mayhew Assurance (156), Sikich CPA LLC (19), Deloitte & Touche LLP (15)
Missouri	80	Armanino LLP (98), Ernst & Young LLP (13), Sikich CPA LLC (12)
Iowa	63	Deloitte & Touche LLP (9), Smith & Howard, PC (9), CohnReznick LLP (2)
New York	56	Bonadio & Co., LLP (369), Citrin Cooperman & Company, LLP (125), CohnReznick LLP (115)
Maryland	31	CohnReznick LLP (43), Citrin Cooperman & Company, LLP (36), Sikich CPA LLC (12)

State reflects the plan sponsor’s address on Form 5500. Each state link opens the full ranked directory for that state.

How these alternatives were selected

Every firm in the dataset with at least 25 retirement plan audits in plan year 2024 was scored against UHY LLP on two measures: footprint overlap — how closely its distribution of clients across states matches UHY LLP’s — and volume similarity — how close its engagement count is on a logarithmic scale. Candidates are first limited to a volume band around UHY LLP’s count (widened only when fewer than 8 firms qualify), then ranked by a weighted score (60% footprint, 40% volume). Ties resolve by volume, then name. The result is deterministic and rebuilds identically from the same filings.

What the score does not measure: audit quality, fees, staffing, industry focus, or fit for your plan. Volume and footprint indicate which firms do this work at comparable scale in the same places; they are a shortlist, not a verdict. Use each profile’s opinion mix and client-size figures, then the questions in how to switch 401(k) auditors to compare on what matters — EBPAQC membership, peer review results, team continuity, and a like-for-like fee.

Comparable-firm tables for other leading practices

Alternatives pages exist for the 25 largest employee benefit plan audit practices by retirement plan volume in plan year 2024.

About this page

Generated from public U.S. Department of Labor Form 5500 filings in which each firm is named as the plan’s independent qualified public accountant. None of the firms shown supplied, reviewed, or endorsed this comparison, and inclusion is neither a recommendation nor a criticism of any firm, including UHY LLP. Filing data can contain sponsor-entered errors; corrections are welcome via the about page.