Okay, let’s calculate this. So Ryan Miller is a CPA with skills like auditing, financial analysis, and strategic financial planning. These skills are in demand, especially in industries like finance and corporate law. Location is Cedar Rapids, Iowa, which is a mid-sized city with a relatively lower cost of living. Considering his skills and experience, I would estimate his hourly rate to be around $125. This is slightly lower than the national average for CPAs in the United States, which is around $150-$200 per hour. However, this is a more conservative estimate, taking into account the location and the fact that Ryan is not a senior-level professional. Some junior CPAs in the same location might charge lower rates, around $100-$125 per hour, while more senior professionals or those with specialized skills might charge higher rates, up to $250-$300 per hour.