Okay, let’s calculate this. So Narciso has a certification as a Certified Public Accountant (CPA) from the California Board of Accountancy, which is a well-respected credential. He also has skills in financial reporting, auditing, and financial analysis, which are in demand. Location is the San Francisco Bay Area, which is a hub for finance and accounting. According to the Bureau of Labor Statistics, the median annual salary for accountants and auditors in the Bay Area is around $85,000. However, considering his certification and skills, I would estimate his hourly rate to be around $125, which is slightly higher than the median salary. This is because he has expertise in areas like financial reporting and auditing, which are high-demand and high-paying.