Okay, let’s tackle this. So Jack Carney has experience as a tax professional, which is in demand. He also has leadership skills, which can command higher rates. However, his role as an owner of a small CPA firm might put him in a different pay bracket. Location is Mobile, Alabama, which is not a major hub for finance or accounting. Average rates for CPAs in the US can range from $75 to $200 per hour, depending on experience and location. For a solo practitioner like Jack, I'd estimate around $75 per hour, considering the smaller market and lower demand.