Okay, let’s calculate this. So James has a strong background in accounting and auditing, which are in demand. He’s also certified as a CPA, which adds to his credibility. The location is Baltimore, MD, which is a mid-sized city with a growing economy. The industry is likely finance or accounting, which tends to pay more than non-profit or small business. Considering his skills and certification, I’d estimate his hourly rate to be around $125, which is slightly below the national average for CPAs in the US. This is because he’s not a senior manager or a partner at a large firm, but still has a strong track record of experience and education.