Okay, let’s calculate this. Art is a CPA with skills in tax, auditing, and accounting. He has experience in corporate tax, income tax, and financial reporting. Location is Baltimore, MD, which is a hub for finance and accounting. According to the Bureau of Labor Statistics, the median annual salary for accountants in the Baltimore area is around $74,000. However, considering Art’s certification and skills, he may be able to charge a premium. Let’s look at the market rate for CPAs in the area. According to online sources, CPAs in Baltimore can charge between $100 and $200 per hour. Considering Art’s expertise and experience, I would estimate his hourly rate to be around $125, which is at the higher end of the range.