Browse 5 providers in this category.
Provider ranking
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Pepper Auditors
Employee Benefit Plan Auditor
Credentials: Plan Audit Quality Center (EBPAQC)
Pricing: $10,000 base fee
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BDO USA P.C.
Employee Benefit Plan Auditor • Pro Score 2.3
Philadelphia, PA
Credentials: AICPA Member • Plan Audit Quality Center (EBPAQC)
Stats: 1,263 plans audited • $489.8B under management
Company: Est. 1910
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Boulay PLLP
Employee Benefit Plan Auditor
Minneapolis, MN
Credentials: Plan Audit Quality Center (EBPAQC) • AICPA Member
Stats: 42 plans audited • $2.7B under management
Company: Est. 1934
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Caron Bletzer, PLLC
Employee Benefit Plan Auditor • Pro Score 3.6
Kingston, NH
Credentials: PCAOB Registered
Stats: 1,134 plans audited • $93.9B under management
Company: Est. 1993
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Cliftonlarsonallen LLP
Employee Benefit Plan Auditor • Pro Score 3.2
Akron, OH
Credentials: Other • AICPA Member • Plan Audit Quality Center (EBPAQC)
Stats: 3,274 plans audited • $424.7B under management
Company: Est. 2012 • 8,800 employees
What is a Pooled Employer Plan (PEP) Audit?
A Pooled Employer Plan (PEP) is a type of multiple employer 401(k) plan created under the SECURE Act of 2019, allowing unrelated employers to join a single retirement plan sponsored by a Pooled Plan Provider (PPP). Once a PEP exceeds 100 participants with account balances, it triggers an annual ERISA audit requirement under Form 5500.
Why PEP Audits Require Specialized Expertise
PEP audits are more complex than single-employer 401(k) audits because they involve:
- Multiple adopting employers with separate payroll systems, eligibility rules, and contribution structures
- Aggregated participant data from dozens or hundreds of unrelated companies
- Pooled Plan Provider oversight and 3(16) administrator coordination
- Unique fiduciary structures involving the PPP, named fiduciary, and adopting employers
- Heightened DOL scrutiny as PEPs are still a relatively new plan structure
What to Look for in a PEP Auditor
When selecting an auditor for your Pooled Employer Plan, look for firms that have:
- Demonstrated experience auditing PEPs or large MEPs (multiple employer plans)
- Membership in the AICPA Employee Benefit Plan Audit Quality Center (EBPAQC)
- Robust technology and processes to handle data from multiple adopting employers
- Familiarity with the operational mechanics of leading PPPs and recordkeepers
Featured PEP 401(k) Audit Firms
The firms listed below have publicly demonstrated expertise in auditing Pooled Employer Plans, making them strong candidates for PPPs, named fiduciaries, and adopting employers seeking qualified audit partners.