Top 100 401(k) Audit Firms in the United States

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

Which firms perform the most 401(k) plan audits?

Baker Tilly US, LLP leads with 3,776 audited Form 5500 filings in plan year 2024. The top 100 firms below performed the majority of all U.S. employee benefit plan audits; the remaining 3,952 firms shared the rest, most auditing fewer than five plans.

National league table: audited Form 5500 filings by firm, plan year 2024
#	Firm	Audited filings	401(k) / retirement plans	States
1	Baker Tilly US, LLP	3,776	3,633	51
2	CliftonLarsonAllen LLP	3,451	3,276	51
3	Forvis Mazars, LLP	2,687	2,583	52
4	CBIZ CPAS P.C.	1,663	1,616	48
5	BDO USA, P.C.	1,288	1,237	45
6	Plante & Moran, PLLC	1,217	1,182	45
7	Eide Bailly LLP	1,204	1,144	42
8	Caron & Bletzer, PLLC	1,138	1,133	41
9	WithumSmith+Brown, PC	1,023	870	39
10	RSM US LLP	984	954	45
11	Crowe LLP	975	930	40
12	Pension Assurance LLP	918	918	42
13	Grant Thornton LLP	816	781	40
14	Wipfli LLP	785	764	42
15	CohnReznick LLP	728	703	35
16	Ernst & Young LLP	629	519	42
17	EisnerAmper LLP	591	580	31
18	PKF O'Connor Davies, LLP	585	577	27
19	Deloitte & Touche LLP	569	455	41
20	Sikich CPA LLC	541	510	33
21	PricewaterhouseCoopers LLP	536	351	29
22	Cherry Bekaert LLP	508	493	28
23	Citrin Cooperman & Company, LLP	502	472	20
24	Miller Kaplan Arase LLP	500	325	17
25	Bonadio & Co., LLP	482	443	22
26	Armanino LLP	480	462	35
27	UHY LLP	472	459	31
28	Weaver and Tidwell, LLP	471	423	28
29	Smith & Howard, PC	437	434	34
30	Doeren Mayhew Assurance	419	418	40
31	LBMC, PC	403	392	34
32	Calibre CPA Group, PLLC	396	243	23
33	Lee CPA Audit Group	395	394	36
34	Clark, Schaefer, Hackett & Co.	383	353	23
35	Aprio LLP	374	361	30
36	Warren Averett, LLC	366	356	25
37	Novak Francella, LLC	366	206	17
38	PriceKubecka, PLLC	349	349	36
39	KPMG LLP	334	208	30
40	Holthouse Carlin & Van Trigt LLP	326	325	19
41	Carr, Riggs & Ingram, LLC	310	299	20
42	Legacy Professionals LLP	289	167	16
43	RubinBrown LLP	288	265	30
44	Assurance Dimensions	283	283	26
45	Katz, Sapper & Miller, LLP	273	268	25
46	Kreischer Miller	266	258	19
47	Schneider Downs & Co., Inc.	265	254	19
48	Clark Nuber P.S.	247	245	12
49	Templeton & Company	241	239	38
50	Rehmann Robson LLC	238	234	15
51	Whitley Penn LLP	237	234	20
52	RKL LLP	233	197	12
53	Brown, Edwards & Company, L.L.P.	221	211	19
54	Kimberlin Company, PLLC	216	216	27
55	Metz CPA, PLLC	215	214	32
56	BDMP Assurance, LLP	208	197	18
57	AAFCPAs, Inc.	206	204	21
58	Blue & Co., LLC	206	201	14
59	Coulter & Justus	201	198	38
60	Frank, Rimerman + Co. LLP	199	199	24
61	Meaden & Moore, LTD.	196	172	14
62	Elliott Davis, LLC	195	188	18
63	Anders Minkler Huber & Helm LLP	194	158	23
64	Pickett, Chaney & McMullen LLP	193	187	15
65	PBMares, LLP	193	191	17
66	Barnes Dennig	184	184	16
67	Gray, Gray & Gray, LLP	167	166	22
68	Vrakas S.C.	166	166	9
69	Lutz & Company, P.C.	164	158	14
70	HoganTaylor LLP	163	160	7
71	Belfint, Lyons & Shuman, P.A.	159	150	23
72	SC&H Attest Services, P.C.	159	158	14
73	Miller Cooper & Co., LTD	157	156	12
74	Torrillo & Associates, LLC	157	153	16
75	BPM LLP	154	152	15
76	Dean Dorton Allen Ford, PLLC	153	144	12
77	Baker Newman & Noyes LLC	152	149	13
78	Schultheis & Panettieri, LLP	152	89	10
79	Windes, Inc.	152	145	14
80	GBQ Partners, LLC	149	144	11
81	Freed Maxick P.C.	144	143	13
82	Windham Brannon, LLC	142	141	16
83	Wright Ford Young & Co	142	142	7
84	Redpath and Company, LLC	141	137	13
85	Maloney + Novotny LLC	140	121	7
86	Tanner LLC	137	137	17
87	GreerWalker LLP	137	130	12
88	Richey, May & Co., LLP	137	135	30
89	Silicon Valley Accountancy Corp	134	134	11
90	Sensiba LLP	134	134	14
91	BDG-CPAS	133	132	27
92	Melton & Melton, LLP	133	132	11
93	Mauldin & Jenkins, LLC	132	130	14
94	MSPC Certified Public Accountants &	131	81	6
95	Insero & Co. CPAS, LLP	131	105	18
96	Mitchell & Titus, LLP	127	93	13
97	Bober, Markey, Fedorovich & Company	127	123	13
98	Brady, Martz & Associates, P.C.	124	124	18
99	Mengel, Metzger, Barr & Co. LLP	123	117	8
100	McConnell & Jones LLP	123	99	16

Audited filings count every Form 5500 with an attached audit report, including large welfare plans — the basis used by published league tables. The retirement column excludes welfare-only filings and direct filing entities.

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

What this ranking measures — and what it doesn’t

Engagement count is a volume measure, not a quality score. It tells you which firms have deep, current employee benefit plan practices — a meaningful signal, since the Department of Labor’s audit quality study found error rates fall sharply as a firm’s plan audit volume rises. It does not tell you whether a firm fits your plan’s size, industry, or budget. Use the state directories to find firms active where your plan is sponsored, and each firm profile for client-size and opinion-mix context.

How concentrated is the plan audit market?

Firms by number of retirement plan audit engagements, plan year 2024
Engagements per firm	Firms	Share of firms
1 plan	1,552	39.2%
2–4 plans	987	24.9%
5–9 plans	528	13.3%
10–24 plans	452	11.4%
25–49 plans	227	5.7%
50–99 plans	104	2.6%
100–499 plans	87	2.2%
500+ plans	19	0.5%

Share is of the 3,956 firms with at least one retirement plan engagement. A further 96 firms audited only welfare plan filings.

The long tail is real: most licensed firms in this dataset audit only a handful of plans a year, while the top of the table operates practices of hundreds or thousands of engagements. See the cost and benchmark page for concentration ratios and what they mean for pricing.

Audit opinions across all filings

Accountant’s opinion type on audited filings, plan year 2024
Opinion	Filings	Share
Unmodified (clean)	75,047	96.9%
Qualified	247	0.3%
Disclaimer	2,023	2.6%
Adverse	2	0.0%
Not reported	108	0.1%

Opinion type as coded on Schedule H. Disclaimers largely reflect legacy limited-scope reporting conventions rather than audit failures — see the methodology.