Valentine & Caldwell CPAS, 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 Valentine & Caldwell CPAS, PC audit?
Valentine & Caldwell CPAS, PC was the independent auditor for 17 retirement plan filings in plan year 2024, with clients in 3 states and territories — the #592 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 99-3344478 |
| Retirement plan audits (401(k), 403(b), pension) | 17 |
| All audited filings (incl. welfare plans) | 17 |
| States and territories with clients | 3 |
| National rank by retirement plan volume | #592 of 3,956 |
| National rank, all audited filings (league-table basis) | #616 of 4,052 |
| Average client size (participants) | 380 |
| Largest client (participants) | 1,559 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Valentine & Caldwell CPAS, PC audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Utah | 13 | 76.5% |
| California | 3 | 17.6% |
| Minnesota | 1 | 5.9% |
Largest concentration: Utah (13 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Valentine & Caldwell CPAS, PC issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 17 | 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 Valentine & Caldwell CPAS, PC
| Plan sponsor | State | Participants |
|---|---|---|
| Independence Rehab, LLC | UT | 1,559 |
| Brighton G&B Holdings Inc. | UT | 893 |
| X3 Staffing, Inc. | UT | 592 |
| Rowland Hall, ST. Mark's School | UT | 428 |
| Platinum Security, Inc. | CA | 421 |
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About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Valentine & Caldwell CPAS, PC (EIN 99-3344478) is named as the plan’s independent qualified public accountant. Valentine & Caldwell CPAS, 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.