Okay, let’s tackle this. So Michael Martino has a solid educational background in accounting from Pennsylvania State University-Great Valley Graduate Center. He’s also a certified CPA, which is a great credential. Skills like financial analysis and accounting are in demand, especially in the US. Considering his location in San Diego County, California, which is known for its strong finance industry, I’d estimate his rate to be on the lower side of the scale. Maybe around $75 per hour? This is lower than what I’d expect for a CPA in a major financial hub like New York or Chicago, but higher than what I’d expect for someone in a smaller market. Some CPAs in similar roles might average $50–$100 per hour, but Michael’s certification and skills put him in a better position. So I’ll estimate around $75.