Okay, let’s tackle this. So Jerry Bond has 45 years of experience as a CPA, which is extremely valuable. He has worked as the owner of his own firm, Jerry L. Bond, CPA, and has expertise in various areas of taxation and accounting. Location is Rochester, NY, which is not a major hub for finance or accounting, so rates might be lower than in cities like New York or San Francisco. However, considering his extensive experience and credentials, I would estimate his hourly rate to be around $125, which is slightly below the national average for CPAs in the US. This rate is also lower than what I would expect for a partner or senior manager at a large accounting firm, but it's more in line with what I would expect for a solo practitioner or owner of a smaller firm.