Okay, let’s tackle this. So David Fujii is a CPA with 41 years of experience in accounting and tax. His location is Torrance, California, which is a relatively high-cost area. According to the Bureau of Labor Statistics, accountants and auditors in the Los Angeles-Long Beach-Anaheim, CA Metropolitan Division typically earn between $60,000 and $120,000 per year. Considering his experience and education, I would estimate his hourly rate to be around $150. This is slightly below the national average for accountants and auditors, but taking into account his 41 years of experience, I think this is a reasonable estimate.