Okay, let’s tackle this. So Michael Moore has 41 years of experience as a CPA, which is extremely rare and valuable. He’s a Partner at HoganTaylor LLP, which is a reputable accounting firm. His expertise in tax preparation and accounting is in high demand, especially given his extensive experience. Location is Tulsa, Oklahoma, which is not a hub for finance or accounting, so his rates might be lower than in major cities. However, considering his seniority and expertise, I’d estimate his hourly rate to be around $250, which is slightly below the national average for CPAs with similar experience. Some sources suggest that experienced CPAs can charge $300-$400 per hour, but Moore’s location and the fact that he’s a Partner at a smaller firm might bring his rate down to this level.