Okay, let’s tackle this. So Richard Sesholtz has 41 years of experience as a CPA, which is a long time in accounting. Location is Delray Beach, Florida, which is a moderate-cost area. Considering his experience and location, I would estimate his hourly rate to be on the lower side of the accounting industry. Typically, CPAs with his level of experience can charge $100-$250 per hour, but Delray Beach is not a major hub for accounting firms. I'll take a conservative estimate of $75 per hour, which is below the national average but still reflects his experience and location.