Okay, let’s calculate. Michael is a CPA with 10+ years of experience, which is a solid foundation for accounting and finance roles. His skills in estate planning, auditing, and corporate finance are in demand. Location is Glendale, California, which is a major hub for financial services. According to the American Institute of CPAs, the average hourly rate for a CPA in California is around $100–$200. However, considering his certification and experience, I would estimate his rate to be around $125 per hour, which is slightly above the average. This is also in line with the rate for experienced CPAs in similar roles.