WithumSmith+Brown, 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 WithumSmith+Brown, PC audit?
WithumSmith+Brown, PC was the independent auditor for 870 retirement plan filings (1,023 audited filings including welfare plans) in plan year 2024, with clients in 39 states and territories — the #12 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 22-2027092 |
| Retirement plan audits (401(k), 403(b), pension) | 870 |
| All audited filings (incl. welfare plans) | 1,023 |
| States and territories with clients | 39 |
| National rank by retirement plan volume | #12 of 3,956 |
| National rank, all audited filings (league-table basis) | #9 of 4,052 |
| Average client size (participants) | 5,491 |
| Largest client (participants) | 671,575 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does WithumSmith+Brown, PC audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| California | 197 | 22.6% |
| New Jersey | 170 | 19.5% |
| New York | 127 | 14.6% |
| Texas | 67 | 7.7% |
| Pennsylvania | 66 | 7.6% |
| Massachusetts | 56 | 6.4% |
| Florida | 50 | 5.7% |
| Maryland | 26 | 3.0% |
| Washington, D.C. | 14 | 1.6% |
| Oregon | 13 | 1.5% |
| Virginia | 11 | 1.3% |
| Georgia | 8 | 0.9% |
| Illinois | 7 | 0.8% |
| Washington | 7 | 0.8% |
| Connecticut | 6 | 0.7% |
| North Carolina | 5 | 0.6% |
| Rhode Island | 5 | 0.6% |
| Arizona | 4 | 0.5% |
| New Hampshire | 3 | 0.3% |
| West Virginia | 3 | 0.3% |
| Delaware | 2 | 0.2% |
| Hawaii | 2 | 0.2% |
| South Carolina | 2 | 0.2% |
| Tennessee | 2 | 0.2% |
| Wyoming | 2 | 0.2% |
| Alabama | 1 | 0.1% |
| Colorado | 1 | 0.1% |
| Kentucky | 1 | 0.1% |
| Louisiana | 1 | 0.1% |
| Maine | 1 | 0.1% |
| Michigan | 1 | 0.1% |
| Minnesota | 1 | 0.1% |
| Missouri | 1 | 0.1% |
| Montana | 1 | 0.1% |
| Nebraska | 1 | 0.1% |
| Oklahoma | 1 | 0.1% |
| Puerto Rico | 1 | 0.1% |
| Utah | 1 | 0.1% |
| Wisconsin | 1 | 0.1% |
Largest concentration: California (197 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does WithumSmith+Brown, PC issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 857 | 98.5% |
| Qualified | 1 | 0.1% |
| Disclaimer | 12 | 1.4% |
| 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 WithumSmith+Brown, PC
| Plan sponsor | State | Participants |
|---|---|---|
| Trustees of the National Electrical Benefit Fund | MD | 671,575 |
| Western Conference of Teamsters Pension Trust Fund Board of Trustees | WA | 634,861 |
| Trustees of Central States, Se and SW Areas Pension Fund | IL | 338,986 |
| Universal Services of America, LP | CA | 258,360 |
| Darden Restaurants, Inc. | FL | 201,534 |
Comparing WithumSmith+Brown, PC with other 401(k) audit firms?
See alternatives to WithumSmith+Brown, PC 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 WithumSmith+Brown, PC (EIN 22-2027092) is named as the plan’s independent qualified public accountant. WithumSmith+Brown, 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.