What Verdica's 656 score means for Gary Horton
Gary Horton's composite score of 656 out of 850 places him in Verdica's "elevated risk" band (580–669). This grade B rating signals that while the provider does not fall into the high-risk category, there are compliance or credential factors that warrant closer attention before engagement.
A score in this range typically means a provider meets baseline regulatory requirements but has not achieved the consistency or strength benchmarks associated with acceptable or strong performers. For a business owner or individual considering Gary Horton's services, this score suggests due diligence beyond the score itself is prudent—particularly in reviewing the underlying sub-scores and any available regulatory filings. The elevated risk classification does not indicate active misconduct; rather, it reflects measurable gaps in one or more compliance dimensions that regulators and industry standards track.
Readers should interpret this as a signal to ask targeted questions about credentials, licensing status, and any audit-related issues before proceeding. The absence of indexed customer reviews means this analysis rests entirely on regulatory data, so personal references or direct conversation with the provider would add important context.
How the sub-scores break down
Gary Horton's three sub-scores tell different stories:
License & Credentials (340 / 850): This is the lowest sub-score and represents a material concern. In the accounting industry, this dimension tracks active licensure status, professional certifications (CPA, CFA, enrolled agent status, etc.), and educational credentials. A score of 340 indicates significant gaps or weaknesses—either missing credentials for the work being performed, lapsed licenses, or incomplete registration with state boards. This alone places Gary Horton outside acceptable performance thresholds and is the primary driver of the elevated overall risk rating.
PCAOB Record (810 / 850): This sub-score is strong and reflects Gary Horton's performance under audit by the Public Company Accounting Oversight Board. An 810 indicates no major findings, enforcement actions, or quality deficiencies flagged during PCAOB inspections. For providers subject to PCAOB oversight, this signals generally sound audit work and compliance with federal standards.
Disciplinary (850 / 850): A perfect score in this dimension means no recorded disciplinary actions, complaints, or sanctions from state boards, the SEC, or other regulators. This is a positive indicator that Gary Horton has no history of license suspension, fines, or formal complaints in available regulatory records.
The disparity between the strong PCAOB and disciplinary scores and the weak credentials score suggests the primary issue is not misconduct or audit failure, but rather a gap in formal licensing or educational credentials relative to the services offered.
What regulators in CO track for accounting providers
Colorado's state board and the PCAOB maintain separate oversight roles. The state board registers accounting providers and verifies licenses, certifications, and continuing education compliance. Missing or expired credentials, failure to maintain required certifications, or working outside one's licensed scope fall into this category and directly impact the License & Credentials sub-score.
The PCAOB inspects accounting firms and individual auditors involved in public company audits, evaluating audit quality, documentation, compliance with auditing standards, and risk management. Findings from these inspections—categorized as deficiencies or violations—feed into the PCAOB Record score. Even absent enforcement action, inspection findings can lower this score.
The Disciplinary sub-score aggregates formal actions: license revocations or suspensions, fines from state boards, SEC enforcement, and substantiated complaints. These are the most serious regulatory signals.
Scores move based on frequency and severity of findings, timeliness of remediation, and ongoing compliance patterns. A provider with resolved issues and no new violations will see improvement; one with persistent or worsening problems will see decline.
Bottom line
Gary Horton's elevated risk score is primarily driven by credential or licensing gaps, despite clean audit and disciplinary records. Before engaging, verify current license status, confirm all certifications required for your specific needs, and ask directly about the credential issues flagged in the regulatory data. The strong PCAOB and disciplinary scores are reassuring, but the weak credentials score is a material red flag that requires clarification.