Luanne MacNicol

Luanne Macnicol

Partner; Central Region Leader, Audits of Employee Benefit Plans


BDO Grand Rapids Office



Executive Summary

Luanne MacNicol has over 20 years of public accounting experience and specializes in the area of employee benefit plans, dedicating 100 percent of her time to this area of BDO’s West Michigan Assurance practice.  Luanne serves as lead for numerous publicly traded plan sponsors, nonprofit organizations, and privately held companies. Her areas of knowledge and industry-specific experience make her uniquely qualified to deliver quality audit services to her employee benefit plan clients.
As the Central Region Leader, Luanne provides support to clients and audit teams throughout the region, providing technical consultation, compliance guidance, specialized training and quality reviews.
Her experience includes the following types of Employee Retirement Income Security Act (ERISA) plan audits and filing requirements: defined contribution (401(k), 403(b), and profit-sharing), SEC 11-K filings, defined benefit pension, union-represented plans, master trust arrangements, health and welfare plans, and Form 5500 filings.
Luanne is a leader in BDO Women’s Inclusion Program, and is a mentor and career advisor for young professionals in the Grand Rapids Practice.

Professional Affiliations

American Institute of Certified Public Accountants
Michigan Association of Certified Public Accountants (MICPA)


B.S., B.A., Accounting, Central Michigan University