Okay, let’s tackle this. So Dick Nagel has a range of skills that are in demand, but he’s not a lawyer or a CPA. He’s an accountant, but not a high-level one. His experience with US GAAP and Sarbanes Oxley Act is a plus, but not as rare as some other skills. Team building is also a valuable skill, but it’s not typically as highly paid as technical accounting skills. Location is Andover, MA, which is a suburban area outside of Boston. Accounting professionals with his level of experience and skills might average around $50–$100 per hour. Considering the cost of living in the area, I’ll estimate around $75 per hour.