What Verdica's 702 score means for Rodefer Moss & Co PLLC
Rodefer Moss & Co PLLC scores 702 out of 850 on Verdica's composite assessment, placing the firm in the "acceptable" band (670–739). This score reflects a mixed compliance profile: the firm meets baseline regulatory requirements but has room for improvement in certain areas.
For a business owner or audit committee considering this provider, a score of 702 means the firm is operationally licensed and has not incurred severe disciplinary action, but it is not among the highest-performing providers on record. The firm is neither flagged as high-risk nor positioned as a top-tier choice. It represents a middle-ground option where due diligence and ongoing monitoring are advisable before engagement.
The absence of indexed customer reviews means Verdica has no independent third-party feedback on file yet. This is not a negative signal—it simply means reputation data from clients is not yet available in Verdica's system. Regulatory compliance scores are based solely on objective regulator records, not client experience.
How the sub-scores break down
License & Credentials: 460
This sub-score is notably low and is the primary drag on the composite score. A License & Credentials score of 460 indicates gaps or deficiencies in the firm's standing with state licensing bodies or credential verification systems in Michigan. This could reflect incomplete credentials on file, lapses in renewal, or unresolved licensing documentation. In plain terms: the firm's paper credentials or registration status with the state regulator are not optimal.
PCAOB Record: 820
The Public Company Accounting Oversight Board (PCAOB) score of 820 is strong. This reflects the firm's historical performance in PCAOB audit inspections. A score in this range suggests the firm has generally complied with auditing standards and has not accumulated a large number of material deficiencies or violations in PCAOB inspection reports. This is a positive indicator of audit quality execution.
Disciplinary: 850
A perfect disciplinary score indicates the firm has no record of formal disciplinary actions, sanctions, or enforcement orders on file with Michigan's state board or the PCAOB. This is the strongest possible sub-score and reflects a clean enforcement history.
What regulators in MI track for accounting providers
Michigan's state accounting board and the PCAOB maintain separate but complementary oversight systems for licensed accounting firms.
State Board Registration (License & Credentials):
Michigan's accounting regulator tracks firm licensing status, partner and staff credentials (CPA licenses, continuing education requirements), and compliance with state-specific practice rules. License & Credentials scores are driven by data on file with the state: whether all principals hold valid CPAs, whether continuing professional education (CPE) is current, and whether the firm maintains required registration. Gaps here often indicate administrative issues—missing documentation, expired licenses, or incomplete credential filings—rather than quality failures.
PCAOB Audit Findings:
The PCAOB conducts triennial or annual inspections of firms that audit public companies. These inspections review a sample of audits and assess compliance with auditing standards (AS standards), quality control, and independence rules. The PCAOB record reflects deficiencies found in inspection reports: if a firm's audits have material weaknesses or repeated failures in specific areas (e.g., revenue recognition, internal control testing), the score reflects that history. A high PCAOB score indicates few or minor inspection findings.
Disciplinary Records:
Both the state board and PCAOB maintain disciplinary logs. Formal actions include sanctions, fines, license suspensions, or corrective action orders. A clean disciplinary record means no formal enforcement history.
Bottom line
Rodefer Moss & Co PLLC is an acceptable, mid-tier provider with strong audit quality indicators (PCAOB 820) and a clean disciplinary record, but with credential or registration issues that warrant clarification before engagement. If considering this firm, verify current licensing status directly with Michigan's state board and request documentation of any outstanding credential matters.