What Verdica's 649 score means for Rachael De La Rosa
Rachael De La Rosa's composite score of 649 out of 850 places her in the elevated risk band (580–669). This means her accounting practice shows meaningful compliance concerns that warrant attention before engagement, but does not indicate systemic failure or immediate disqualification.
A score in this range reflects a provider whose regulatory standing is mixed. Strengths exist—notably an exceptionally strong PCAOB audit record—but they are offset by material gaps in licensing, credentials, or disciplinary history. For a business owner or individual considering hiring De La Rosa, the 649 score signals: proceed with documented caution, verify specific credentials directly, and confirm that her qualifications match your engagement scope.
This is not a recommendation either way. It is a transparent read based on public regulatory data, designed to inform your own due diligence.
How the sub-scores break down
License & Credentials: 320 / 850
This is the weakest component of De La Rosa's profile. A score of 320 indicates material shortfalls in documented licensing, certifications, or credential verification against state and federal standards. In the accounting industry, this typically reflects missing or expired licenses, lack of required certifications (such as CPA status), incomplete registration with state boards, or unresolved credential gaps. This sub-score does not necessarily mean fraud—it means the public record does not confirm expected qualifications for the scope of work advertised or performed.
PCAOB Record: 810 / 850
This is De La Rosa's strongest area. A score of 810 reflects a clean or near-clean record with the Public Company Accounting Oversight Board, which oversees audit quality and compliance for firms that audit public companies. A high PCAOB score suggests that audit work under her supervision (if applicable) has not triggered significant findings or enforcement actions. This is a meaningful positive signal for quality and regulatory adherence in that specific domain.
Disciplinary: 850 / 850
A perfect score here indicates no public disciplinary records, sanctions, complaints upheld by state boards, or enforcement actions tied to De La Rosa's name in indexed sources. This is a strong positive and suggests no history of regulatory discipline at the state level (Colorado) or indexed federal level.
What regulators in CO track for accounting providers
Colorado's state board of accountancy and the PCAOB together form the primary regulatory oversight for accounting providers operating in the state.
State Board Registration and Credentials track whether a provider holds an active CPA license, a public accountancy permit, or other required state credentials. Regulators also monitor continuing professional education (CPE) requirements, renewal status, and whether credentials have been suspended or revoked. Gaps here—such as lapsed licenses or missing certifications—are red flags that lower the License & Credentials score.
PCAOB Audit Findings apply specifically to firms that conduct audits of public company financial statements. The PCAOB inspects these firms regularly and issues findings on audit quality, internal controls, and compliance with auditing standards. A firm with significant or repeated audit findings will see a lower PCAOB score. Conversely, a clean inspection record indicates strong audit practices.
Disciplinary Records capture enforcement actions, complaints substantiated by state boards, and any sanctions or fines imposed. Colorado's board maintains a public registry of disciplinary actions. The absence of such records is what generates a perfect Disciplinary score.
These regulatory levers are designed to protect the public by ensuring that accounting providers meet minimum competence, honesty, and quality standards.
Bottom line
De La Rosa presents a mixed profile: strong audit oversight and no disciplinary history are offset by credential or licensing gaps. Before engaging her services, verify her current CPA license status directly through the Colorado State Board of Accountancy and confirm that her qualifications align with your specific needs. A 649 score warrants selective verification, not automatic disqualification.