Okay, let’s calculate this. Clarence Goldberg has 32 years of experience as a Partner at Ernst & Young, which is a prestigious accounting firm. His expertise in tax, financial reporting, and strategic planning is in high demand. As a CPA, he is licensed in many states, including Maryland, where he is located. The average hourly rate for a CPA with his experience and expertise is around $200-$300 per hour. However, considering his seniority and reputation, I would estimate his hourly rate to be on the higher end of this range, likely between $250-$350 per hour. Given his location in Annapolis, Maryland, and the demand for his services, I would estimate his hourly rate to be around $250.