James M. Moyna

A separate audit is required for each year. As a specialty CPA firm (performing plan audits only) we have dealt with this issue in the past. Happy to help if there is interest. James.moyna@jmoynacpa.com

Filing without the audit is never a good option as the Form 5500 is considered incomplete and therefore late without it. A better solution would be to work with a firm that serves the plan audit marketplace year round and is able to help plan sponsors file well ahead of the July deadline.