Okay, let’s tackle this. So Bill Miller has over 54 years of experience, which is extremely rare. His role as a CPA suggests he has expertise in financial management and customer service. Location is the Memphis Metropolitan Area, which is not particularly known for high-paying industries. Considering his age and lack of advanced certifications, his hourly rate is likely to be on the lower side. I’m estimating around $75 per hour, which is a rough estimate considering the average hourly rate for a CPA in the US is around $100-$150. However, Bill’s experience and customer service skills are valuable, so he might be able to negotiate a higher rate.