Okay, let’s tackle this. So Craig Walker has 31 years of experience in accounting, which is a significant amount of time. He has a degree from the University of Maryland College Park, which is a reputable institution. His experience in permanent placement, financial reporting, and auditing is also valuable. Location is Baltimore, Maryland, which is not a major hub for finance or accounting. Considering his experience and education, I would estimate his hourly rate to be around $125. This is slightly below the national average for accountants with similar experience, but it's also worth noting that he's been working in a smaller market for most of his career. Some accountants with similar experience in larger cities might charge $200-$250 per hour. However, Walker's experience in permanent placement and his strong educational background suggest he's a skilled professional who can command a higher rate. Let’s check averages. Accountants with 31 years of experience might average $150-$200 per hour. So I’ll estimate around $125.