Considering Robert's skills in tax and financial accounting, his experience as a CPA, and his role as Owner at HoganTaylor LLP, I estimate his hourly rate to be around $125. This is lower than average for a CPA in a similar role, but taking into account his location in Tulsa, Oklahoma, and the fact that he is not a senior partner or in a high-demand field, this rate seems reasonable. Averages for CPAs in the US range from $100 to $200 per hour, depending on experience and location. Given Robert's skills and experience, but not his seniority or demand, I've rounded down to $125.