Okay, let’s calculate Dave’s rate. As a certified public accounting professional, his skills in finance, accounting, and strategic planning are in demand. Location is Fort Wayne, Indiana, which is a mid-sized city. According to national averages, CPAs in smaller cities tend to charge lower rates than those in major cities. Considering his certification and skills, I estimate his hourly rate to be around $75, which is below the national average for CPAs in the United States.