Okay, let’s tackle this. So Carol has 20+ years of experience in financial accounting, which is a significant amount of time. In the UK, financial controllers with her level of experience can earn around £60,000-£100,000 per year, depending on the company and industry. Since she’s based in New Zealand, the cost of living is lower, so her salary would be lower as well. Considering her skills and experience, a reasonable hourly rate would be around $125, which is a bit lower than what I’d expect for a financial controller in the UK, but still competitive for a financial accounting expert in New Zealand.