Okay, let’s break it down. Roger Murphy is a CPA with 32 years of experience, which is a significant amount of time. He has worked in academia and private practice, which suggests a strong foundation in accounting and financial analysis. His skills in financial modeling, forecasting, and budgeting are also in demand. Considering his experience and education, I would estimate his hourly rate to be around $125. This is slightly lower than the average hourly rate for CPAs in the US, but taking into account his academic background and non-profit experience, it's a reasonable estimate.