According to the latest Judy Diamond Report, certified public accountant firms have the best-performing 401(k) plans.

CPA firms ranked first among 27 industry groups that were evaluated on seven metrics of plan performance, including average account balances, participation rates, and even rates of return.

CPA 401(k) plans had the highest account balances, averaging $113,193. They also placed first in participation rate, second in employee contributions and plan score, fourth in both employer contributions and employee longevity, and fifth in rate of return. Out of a perfect overall score of 7, they scored 19.

The other industries ranked among the five with the best-performing 401(k) plans were physicians, lawyers and legal services, dentists, and banking with overall scores of 27, 28, 42, and 53. If the highest score is 7, these numbers aren’t great. As an aside, the plans that drive me the most nuts as an ERISA attorney are doctor plans. So surprised they’re on the list.

The CPA industry ranked first for the second year in a row and has been in the top five since the benchmark report started eight years ago.