Okay, let’s tackle this. So Richard has 41 years of experience as a CPA, which is a long time in the field. However, his role was as a retired CPA, which suggests he may not be actively working as a professional. Typically, CPAs with this level of experience can charge higher rates, especially if they are working as consultants or in senior roles. However, since he is retired, I'll consider the lower end of the scale. According to the Bureau of Labor Statistics, the median annual salary for accountants and auditors in the US was around $74,170 in May 2020. Considering the location (Manchester, NH) and industry (accounting and finance), I'll estimate Richard's hourly rate to be around $75, which is slightly lower than the national average.