Okay, let’s calculate this. Jim has 36 years of experience as a CPA, which is extremely rare and valuable. He's also a partner at a law firm, which suggests a high level of expertise and trust. His skills in financial reporting, analysis, and planning are in high demand, especially in the legal industry. Considering his experience, education (Rutgers, BS in Accounting), and location (Tulsa, OK), I estimate his hourly rate to be around $250. This is slightly lower than what I'd expect for a partner at a larger accounting firm, but higher than average for a solo practitioner or smaller firm. Some top CPAs in large cities can charge $500-$750 per hour, but Jim's experience and location suggest a more modest rate.