Reference / Auditors

Who audits 401(k) plans

784 firms that signed 10 or more 401(k) or 403(b) plan audits in 2024, with what their filings show about each. 181 of them audit 50 plans or more.

From Form 5500 filings
Self-reported by firms Self-reported, not verified

These narrow the list. They never change the order, which is set by the filings alone.

785 firms of 785: 784 that audited 10 or more 401(k) or 403(b) plans in 2024, ranked by their filings, plus 1 with no filings yet, listed from their own submission and marked as such.

FirmPlans auditedFirst-time103(a)(3)(C)Median fee paid
BAKER TILLY US, LLPEBP specialist3,0974.1% (126)98%$20,475 (n=413)
CLIFTONLARSONALLEN LLPEBP specialist2,7714.5% (126)98.1%$16,753 (n=405)
FORVIS MAZARS, LLPEBP specialist2,2133.2% (71)96.2%$18,769 (n=341)
CBIZ CPAS P.C.EBP specialist1,3833.8% (53)96.6%$20,100 (n=215)
CARON & BLETZER, PLLCEBP specialist1,0225.4% (55)98.6%$12,572 (n=184)
PLANTE & MORAN, PLLCEBP specialist1,0053.5% (35)97.3%$20,500 (n=155)
BDO USA, P.C.EBP specialist9864.2% (41)91.5%$29,347 (n=185)
EIDE BAILLY LLPEBP specialist9283.2% (30)97.9%$15,872 (n=98)
PENSION ASSURANCE LLPEBP specialist89412% (107)99.3%$14,000 (n=89)
RSM US LLPEBP specialist8372.5% (21)97.5%$24,990 (n=115)
CROWE LLPEBP specialist7152.8% (20)91.4%$26,170 (n=156)
WIPFLI LLPEBP specialist6812.5% (17)96.8%$14,350 (n=80)
WITHUMSMITH+BROWN, PCEBP specialist6812.6% (18)93.9%$22,516 (n=100)
COHNREZNICK LLPEBP specialist6204.3% (27)95.5%$25,000 (n=107)
GRANT THORNTON LLPEBP specialist5452.2% (12)90.5%$28,170 (n=136)
EISNERAMPER LLPEBP specialist5012.4% (12)96.6%$22,880 (n=79)
PKF O'CONNOR DAVIES, LLPEBP specialist4793.8% (18)97.7%$17,850 (n=86)
SIKICH CPA LLCEBP specialist4506.4% (29)98.2%$13,300 (n=72)
CHERRY BEKAERT LLPEBP specialist4303.3% (14)98.6%$14,831 (n=50)
ARMANINO LLPEBP specialist4162.7% (11)97.6%$17,850 (n=63)
UHY LLPEBP specialist4135.1% (21)98.6%$14,026 (n=52)
CITRIN COOPERMAN & COMPANY, LLPEBP specialist4084.4% (18)98.3%$18,551 (n=43)
SMITH & HOWARD, PCEBP specialist4028.5% (34)99%$13,700 (n=48)
LEE CPA AUDIT GROUPEBP specialist3726.2% (23)96.9%$12,150 (n=28)
LBMC, PCEBP specialist3547% (25)96.4%$15,875 (n=48)
DOEREN MAYHEW ASSURANCEEBP specialist3486% (21)98%$16,500 (n=29)
PRICEKUBECKA, PLLCEBP specialist34411.3% (39)99.4%$10,000 (n=23)
ERNST & YOUNG LLPEBP specialist3413.5% (12)68.6%$57,543 (n=67)
APRIO LLPEBP specialist33310.1% (33)99.7%$19,425 (n=35)
BONADIO & CO., LLPEBP specialist3334.8% (16)96.1%$14,000 (n=47)
WEAVER AND TIDWELL, LLPEBP specialist3093.9% (12)93%$17,640 (n=61)
HOLTHOUSE CARLIN & VAN TRIGT LLPEBP specialist2993% (9)99.7%$13,497 (n=52)
DELOITTE & TOUCHE LLPEBP specialist2843.2% (9)67.3%$52,707 (n=60)
ASSURANCE DIMENSIONSEBP specialist27710.2% (28)99.6%$8,750 (n=36)
WARREN AVERETT, LLCEBP specialist2755.1% (14)93.9%$20,075 (n=52)
CLARK, SCHAEFER, HACKETT & CO.EBP specialist2742.9% (8)95.6%$16,875 (n=40)
CARR, RIGGS & INGRAM, LLCEBP specialist2533.6% (9)96%$12,500 (n=21)
PRICEWATERHOUSECOOPERS LLPEBP specialist2310.9% (2)71.9%$58,725 (n=61)
TEMPLETON & COMPANYEBP specialist22820.9% (48)98.7%$15,750 (n=38)
KATZ, SAPPER & MILLER, LLPEBP specialist2265.3% (12)99.1%$16,900 (n=26)
CLARK NUBER P.S.EBP specialist2213.6% (8)99.5%$23,700 (n=39)
KIMBERLIN COMPANY, PLLCEBP specialist21115.2% (32)99.1%not published
RUBINBROWN LLPEBP specialist2112.8% (6)92.4%$21,467 (n=44)
KREISCHER MILLEREBP specialist2054.4% (9)97.6%$17,717 (n=39)
METZ CPA, PLLCEBP specialist20510.8% (22)96.6%$10,815 (n=17)
WHITLEY PENN LLPEBP specialist2022.5% (5)92.7%$23,349 (n=33)
REHMANN ROBSON LLCEBP specialist1974.6% (9)95.1%$19,112 (n=22)
FRANK, RIMERMAN + CO. LLPEBP specialist19521.8% (43)98.5%$13,862 (n=10)
SCHNEIDER DOWNS & CO., INC.EBP specialist1903.7% (7)94.2%$17,314 (n=38)
AAFCPAS, INC.EBP specialist1846% (11)98.9%$20,000 (n=22)

“Median fee paid” is withheld unless the firm has at least 10 filings reporting a plan-paid fee, so most firms show nothing here. That is a limit of the filings, not a judgement about the firm. “First-time” counts plans with no audited filing in any earlier year back to 2021.

Firms with published pricing

Prices a firm has published, set against what plans of that size actually paid their auditors in 2024. A quote and a paid fee are different things, so they are shown side by side and never combined. Each firm’s price appears beside every index band it spans, rather than being split or averaged into ours.

Ledgerline Audit Self-reported, not verified

Quoted for an ERISA 103(a)(3)(C) audit.

Index band (participants)Paid, per Form 5500 filingsQuoted by firmFirm’s own band
100 to 249$12,600$11,000Under 500 participants
250 to 499$14,188$11,000Under 500 participants
500 to 999$16,288$15,000500 to 2,499 participants
1,000 to 2,499$19,057$15,000500 to 2,499 participants
2,500 to 4,999$24,517not quoted-
5,000 or more$31,683not quoted-

Not stated by the firm: Whether Form 5500 preparation is included; Whether a first-year setup fee applies.

Published prices never feed the medians on the fee index or any sort in the directory above. Any firm can publish a price here on the same terms.

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A figure drawn from the filings only changes when the filing turns out to have been read wrongly: the wrong auditor matched, an amended return, that sort of thing. Self-reported fields you can change whenever you like. Every correction is logged with its date and reason.

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