Okay, let’s tackle this. So Duane has a solid skill set in accounting, finance, and leadership. His experience in financial analysis, internal audit, and Sarbanes Oxley compliance is valuable. Location is Marietta, Georgia, which is a mid-sized city with a relatively lower cost of living. Considering his skills and experience, I'd estimate his hourly rate to be around $125, which is slightly lower than the national average for accountants with similar experience. This is because he's not in a major city like New York or San Francisco, where rates tend to be higher. However, he's still in a competitive market, and his skills are in demand. Some accountants with similar experience in the Atlanta area might charge $150-$200 per hour, but Duane's skills and experience suggest a slightly lower rate.