Arkansas plans that need their first audit
9 retirement plans sponsored by Arkansas employers filed Form 5500-SF for 2025 and ended the year with 121 or more participants with account balances. Under the 80-120 rule they start 2026 above the large-plan threshold, so plan year 2026 is generally their first audited year. That ranks Arkansas number 40 of 53 states and territories on the current forecast list.
Who sponsors these plans
Industry of the plan sponsor (NAICS sector) for the 9 forecast plans in Arkansas.
| Industry | Plans | Share |
|---|---|---|
| Health care | 3 | 33% |
| Arts & recreation | 2 | 22% |
| Retail | 2 | 22% |
| Construction | 1 | 11% |
| Manufacturing | 1 | 11% |
Cities with several plans
Springdale (2).
New large plans
1 Arkansas plans filed their first Form 5500 in the last season directly as large plans with an auditor's report. They show which firms win new plans from the start.
Who audits employee benefit plans in Arkansas today
99 audit firms signed 379 audits of Arkansas plans in the last complete filing year (Schedule H, plan year 2024). The largest by number of plan audits:
| Audit firm | Plan audits | Share in Arkansas |
|---|---|---|
| Hogantaylor LLP | 52 | 13.7% |
| Forvis Mazars, LLP | 46 | 12.1% |
| Hcj CPAS & Advisors, PLLC | 40 | 10.5% |
| Landmark Plc, CPAS | 38 | 10.0% |
| Frost, PLLC | 21 | 5.5% |
| Rasco Winter Thomas Group | 10 | 2.6% |
| Erwin & Company | 10 | 2.6% |
| Pierce Firm, PLLC | 9 | 2.4% |
Counted from the accountant firm name and EIN on Schedule H. Firms that merged during the year can appear under the old name.
Deadlines for the Arkansas plans on the list
For calendar-year plans the first audited Form 5500 (plan year 2026) is due on 31 July 2027, or 15 October 2027 with a Form 5558 extension. Most sponsors engage their auditor after the plan year closes, so the window to introduce your firm is now through early 2027. How the audit requirement works.
Other states: Maine · Mississippi · Idaho · Rhode Island · North Dakota · all states