Okay, let’s calculate. So David has a CPA certification, which is a solid foundation in finance. He also has skills in strategy, product management, and mergers and acquisitions, which are in demand. Location is the San Francisco Bay Area, which is a hub for tech and finance. Considering his certification and skills, he could charge around $125 per hour, which is in line with average rates for finance professionals in this location. This rate is slightly lower than what a CPA with similar experience might charge, but it's still competitive for a professional with his skill set and location.