Okay, let’s tackle this. So Alan has 25 years of experience as an Accounting Manager, which is a long time. Skills like Financial Reporting, Internal Controls, and US GAAP are in demand. He’s working in Brookline, MA, which is a suburban area near Boston. The average salary for an Accounting Manager in this location is around $80,000-$120,000 per year. Considering his experience and skills, maybe a bit higher. Some Accounting Managers with similar experience can charge $150-$200 per hour. But let’s be conservative. I’ll estimate around $125 per hour.