Okay, let’s calculate this. So Jeff has a certification from the Oklahoma Accountancy Board, which is a reputable issuer. He also has a degree from the University of Tulsa. Skills like technical accounting research, financial accounting, and US GAAP reporting are in demand. Considering his certification and education, I’ll use the American Institute of Certified Public Accountants (AICPA) salary benchmark for CPAs in Tulsa, OK. The average salary for a CPA in this location is around $85,000 per year. Since I need an hourly rate, I'll divide that by 40 hours/week. That's approximately $2125/month or $125/hour. However, this is a relatively low estimate. Let’s adjust for his expertise. Technical accounting research and financial reporting are high-demand skills. I'll add a 20% premium to the base rate, which brings it to $150. Considering the location, industry demand, and his expertise, I think this rate is reasonable.