What Verdica's 827 score means for James Gardner
James Gardner's composite score of 827 out of 850 places him in Verdica's "excellent" band (800–850), putting him in the top tier of accounting providers evaluated in the database. This score reflects strong performance across the three dimensions Verdica measures: professional licensing and credentials, PCAOB audit record, and disciplinary history.
A score in this range indicates that an accounting provider has met or exceeded baseline regulatory standards and has not accumulated significant compliance issues on record. For a reader evaluating James Gardner, this score suggests a low-risk profile relative to the broader population of accounting providers. However, the score reflects only publicly available regulatory data—it does not account for service quality, pricing, or client satisfaction, which is why Verdica notes that no independent customer reviews are indexed yet. Someone considering engagement should treat the 827 as a positive regulatory signal while seeking out additional references or consultations independent of this evaluation.
How the sub-scores break down
License & Credentials: 830 This sub-score reflects James Gardner's standing with the state licensing board in Texas and the completeness and validity of his professional credentials. A score of 830 in this dimension indicates that Gardner holds current, valid credentials and has maintained compliance with state registration requirements. High scores in this category typically mean the provider is up-to-date on continuing education, renewal fees, and any mandated background verifications.
PCAOB Record: 810 The Public Company Accounting Oversight Board audits accounting firms and reports findings on audit quality, compliance with standards, and adherence to professional rules. Gardner's score of 810 reflects his performance in these areas. A score in this range suggests that any PCAOB audit findings—if present—have not been severe or systemic. Lower scores in this dimension can indicate deficiencies in documentation, quality controls, or audit methodology; a score of 810 suggests Gardner has demonstrated reasonable compliance with PCAOB standards.
Disciplinary: 850 This is the highest possible sub-score, indicating no substantive disciplinary actions on record with the state board or federal regulators. In the accounting profession, disciplinary records can include complaints, enforcement actions, license suspensions, or civil judgments. A perfect score here means Gardner has not accumulated such items in the databases Verdica monitors.
What regulators in TX track for accounting providers
Texas state licensing boards and the PCAOB maintain separate but complementary oversight of accounting providers. The state board focuses on professional eligibility, continuing education, and conduct standards—issuing and renewing licenses, investigating complaints, and taking disciplinary action when warranted. The PCAOB, a federal regulator created under the Sarbanes-Oxley Act, inspects audit quality at firms that audit public companies or broker-dealers. PCAOB inspections look for deficiencies in audit procedures, internal quality controls, independence compliance, and adherence to auditing standards.
Scores improve when providers maintain current licenses, have no active complaints, pass state background checks, and receive clean or minor-finding PCAOB inspections. Scores decline when providers face license restrictions, fail to complete continuing education, incur disciplinary sanctions, or receive significant audit findings from the PCAOB. Neither regulator tracks price, turnaround time, or client satisfaction, so these dimensions remain outside Verdica's scoring model.
Bottom line
James Gardner's 827 score indicates strong regulatory standing and low compliance risk based on publicly available records. Anyone considering his services should verify the score reflects their specific needs—particularly by confirming his license status directly with the Texas board and asking for client references—but the regulatory signal here is clearly positive.