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Our audit fees are limited to a fixed amount. The fixed amount is determined and agreed upon in advance in writing with our clients. If the audit process uncovers a deficiency that the client would prefer we correct, additional fees are negotiated at that time.

In almost all of our audits, our fees are less than the agreed upon fixed amount.
We only bill the actual time required to complete the audit.

Generally, our fees have not increased from year to year due to our continued improvement in audit efficiency. In fact, those clients that commit to a two or three year engagement are protected from any price increase. CM&C audit fees for retirement plan/401(k) audits are competitive with any firm for the following reasons:

Starting and stopping, (opening and closing) the file costs valuable time and as a result, additional fees. Our firm philosophy is to start the audit and complete it before we move on to the next audit.

Professional Experience
All staff members are extensively trained in retirement plan design and administration prior to training for audit and actually performing audit work.

We have developed a streamlined audit program process that is very efficient, effective and eliminates over-auditing. The CM&C audit program and process is specifically designed for plans with 100 to 1,000 participants and has successfully and repeatedly passed the AICPA Peer Review Process as well as Department of Labor scrutiny.

401(k) AUDITS

Retirement plan/401(k) audits are a complex combination of compliance auditing and financial auditing. Because of the unique compliance knowledge required, many accounting firms simply lack the skill set necessary to adequately perform these types of audits. All CM&C professional audit staff members are exposed to retirement plan/401(k) third party administration prior to providing audit services and as a result have already obtained the complex compliance knowledge required.

As a result, even our most junior staff auditor has received significant training and exposure to retirement plans prior to working on an audit. This gives the client a major advantage in that they never “train the junior auditor” and wasted time is eliminated, which allows us to maintain a reasonable, consistent fee structure and at the same time, provide a quality audit.


The CM&C audit process is designed to limit the clients time and allow them to conduct business as usual, with little interference from auditors.

  • Engagement letters are sent to existing calendar year audit clients in December. The engagement letter details the dates that information is needed in order to complete the audit prior to the July due date. If the client chooses to extend the due date, the engagement letter details the date information is needed in order to complete the audit prior to October 15th.
  • Upon receipt of the signed engagement letter, an information requirements list, custom crafted for each client, is delivered.
  • The client arranges contact with their third party administrator (TPA). In most audits, the TPA provides at least two-thirds of the information to us with very little effort by the client. As a result of the number of audits that we perform, we are familiar with many of the TPA’s method of providing information, which helps us organize the audit specifically for each individual client.
  • After the information is gathered, CM&C professionals perform much of the audit work in-house and communicate with the client via email or phone, depending upon their preference.
  • Audit field work is scheduled at the client’s convenience. In most audits, the field work requires two professionals for one half-day to a entire day.
  • After field work and the satisfactory resolution of any questions, deficiencies or problems, the audit is completed and delivered.

CM&C is a member firm in the AICPA Employee Benefit Plan Audit Quality Center. Membership requirements in this group of just over 2,000 firms nationwide ensure that CM&C is committed to best practices and quality in retirement plan 401(k) audits.