Okay, let’s calculate this. Roy has 63 years of experience, which is extremely rare and valuable. He’s a CPA, which is a highly respected certification. He’s in Lexington County, South Carolina, which is a mid-sized market. His skills are in high demand, especially in small business accounting and tax preparation. Considering his experience, certification, and location, I’d estimate his hourly rate to be around $125. This is slightly lower than what a senior accountant with similar experience might charge in a larger market, but it's still a very competitive rate for a local CPA with his level of expertise.