Okay, let’s calculate this. So Jim Tung has a CPA certification, which is a well-respected credential in the accounting industry. His skills in auditing, financial accounting, and GAAP are in demand. Location is San Francisco, which is a hub for finance and technology. The Big 4 accounting firms typically pay their auditors around $100-$200 per hour. However, as a non-Big 4 firm, Jim's rate might be slightly lower. Considering his certification and skills, I'd estimate his rate to be around $125 per hour, which is slightly below the average for a CPA auditor in the Bay Area.