What Verdica's 649 score means for James Guthrie
James Guthrie's composite score of 649 out of 850 places this Utah-based accounting provider in the "elevated risk" band (580–669). This means the provider meets baseline regulatory requirements but carries notable compliance concerns that warrant scrutiny before engagement.
A score in this range reflects inconsistency across compliance dimensions. In Guthrie's case, the gap between sub-scores is substantial: strong PCAOB audit performance (810) contrasts sharply with meaningful gaps in licensing credentials (320) and disciplinary history (850, indicating no issues in that area). For a business owner or organization considering this provider, an elevated-risk score suggests proceeding with eyes open. The provider is not blacklisted or critically impaired, but this is not a low-friction hire. You should ask direct questions about the credential gaps and verify current licensing status before signing an engagement letter. No independent customer reviews are currently indexed, which means you'll need to rely on regulatory data and direct references.
How the sub-scores break down
License & Credentials (320 / 850): This is the primary drag on Guthrie's overall score. A sub-score of 320 indicates material gaps in professional licensing, certifications, or registration status relative to the scope of work typically offered by accounting providers in Utah. This could mean the provider lacks current CPA licensure, has not renewed required registrations, or holds credentials below the standard expected for the services advertised. In the accounting industry, licensing is the foundation of consumer protection and competence verification. A low score here is a red flag and warrants direct confirmation that the provider holds valid, current credentials for the specific services you need.
PCAOB Record (810 / 850): This score reflects audit quality and compliance as measured by the Public Company Accounting Oversight Board. A score of 810 is strong and suggests Guthrie's audit work, where reviewed, has generally met PCAOB standards with minimal documented deficiencies. This is the bright spot in the profile and indicates that if the provider has performed audits subject to PCAOB inspection, the regulator has not flagged systemic quality problems.
Disciplinary (850 / 850): A perfect score here means there are no recorded disciplinary actions, complaints upheld by state boards, or regulatory sanctions in Verdica's indexed data. This is a clean slate from a conduct and enforcement standpoint.
What regulators in UT track for accounting providers
Utah's state board and the PCAOB oversee different but complementary aspects of accounting provider compliance. The state board maintains registration records and enforces licensing standards—ensuring providers hold required credentials (such as CPA licenses), renew them on schedule, and meet continuing education requirements. Violations here typically include unlicensed practice, lapsed renewals, or failure to meet competency standards.
The PCAOB inspects and sanctions audit quality. Their audit findings focus on whether the auditor followed professional standards, maintained sufficient evidence, and communicated clearly with audit committees. PCAOB citations might involve deficient testing of account balances, inadequate consideration of fraud risk, or documentation gaps. A provider with strong PCAOB results has generally demonstrated sound audit methodology.
Disciplinary records track complaints, investigations, and formal sanctions. These include unethical conduct, theft, dishonesty, or gross negligence substantiated by a regulator.
Together, these three dimensions create a profile: Can the provider legally work? Do their audits meet quality standards? Is their conduct record clean?
Bottom line
Guthrie's elevated-risk score reflects solid audit quality and a clean disciplinary record, but material gaps in licensing or credentials prevent a stronger overall rating. Before engaging this provider, verify current licensure in Utah, clarify what credentials support the services you need, and confirm the gap that lowered the License & Credentials sub-score has been resolved.