401(k) plan audits in Las Vegas, NV
Las Vegas sponsors filed 3,406 401(k) plans for the 2024 plan year, the 16th most of any US city and 53% of all 401(k) plans in Nevada. 192 of them started the year with 100 or more participants with an account balance, which means their Form 5500 needed an independent audit.
How many Las Vegas 401(k) plans need an audit?
192 of 3,406. 48% of those have fewer than 250 participants with a balance:
| Participants with a balance | Las Vegas plans |
|---|---|
| 100 to 249 | 92 |
| 250 to 499 | 54 |
| 500 to 999 | 17 |
| 1,000 or more | 29 |
Another 20 Las Vegas plans filed as small plans but ended 2024 with 100 or more participants with a balance, so their next filing is likely to need a first audit. Check your own plan’s filing, or read how the count works.
What do audited Las Vegas plans report?
25% of the 175 audited Las Vegas 401(k) plans that answered the question reported employee contributions reaching the plan late on Schedule H. Late deposits are one of the things an auditor tests; what else a first auditor looks at.
Which Department of Labor office oversees Las Vegas plans?
The Employee Benefits Security Administration’s San Francisco Regional Office lists Nevada among the states it serves: 44 Montgomery St., Suite 550, San Francisco, CA 94104, (415) 625-2481.
Can a CPA firm from outside Nevada audit your plan?
Yes. ERISA accepts an auditor licensed as a certified public accountant by any state, and most states let CPAs licensed elsewhere practice there under mobility rules.
To check a CPA or firm, use the directory of state boards of accountancy.
Working with Ledgerline from Las Vegas
Ledgerline audits 401(k) and 403(b) plans and is booking engagements for the coming season, starting December 2026. The work runs through a secure portal, so your team, your TPA and your recordkeeper each upload only their own items. We have CPAs across the US, so if you would rather meet in person in Las Vegas, or need any part of the work done on site, we can do that.
Frequently asked questions
Does my Las Vegas 401(k) plan need an audit?
It does if it had 100 or more participants with an account balance on the first day of the plan year. For the 2024 plan year, 192 of the 3,406 401(k) plans sponsored from a Las Vegas address were over that line.
Can a CPA firm from outside Nevada audit a Las Vegas 401(k) plan?
ERISA accepts an auditor licensed by any state, and most states let CPAs licensed elsewhere practice under mobility rules. Nevada's board of accountancy sets any conditions for out-of-state firms.
See where your plan stands from its own filing, or book a short call to talk through what an audit would involve.
Other cities
- DOL: Form 5500 datasets, 2024 plan year (Form 5500, Form 5500-SF and Schedule H). 401(k) plans (feature code 2J) in the DOL's 2024 Form 5500 and 5500-SF datasets, one record per plan, grouped by the sponsor's mailing city as filed.
- DOL: San Francisco Regional Office
- ERISA section 103(a)(3)(D), definition of qualified public accountant