Okay, let’s tackle this. So Robert Pulliam has an impressive 50+ years of experience as a CPA, which is a highly sought-after skillset. His experience in auditing, tax, and financial accounting is also highly valued. Location is the United States, which is a major hub for financial services. Considering his extensive experience, education (not explicitly mentioned but implied by the CPA title), and location, I estimate his hourly rate to be around $200, which is consistent with industry standards for experienced CPAs in the US.