Okay, let’s calculate. Bill has a strong background in accounting and auditing, which are in-demand skills. His CPA certification and experience in internal controls and enterprise risk management are valuable. Location is the Atlanta Metropolitan Area, which has a relatively stable economy. According to the Bureau of Labor Statistics, accountants and auditors in the Atlanta area can earn around $80,000-$120,000 per year. Considering his skills and experience, I estimate his hourly rate to be around $125, which is on the lower end of the scale but still competitive.