Okay, let’s tackle this. So Sanjay has over 31 years of experience as a Partner at DFK Oswin Griffiths Carlton, which is a top-tier accounting firm. His expertise in financial accounting, external audit, tax, and management accounting is highly sought after. IFRS certification adds to his credibility. Given his extensive experience, especially in a large accounting firm, I would estimate his hourly rate to be around $250. This is slightly lower than what I would expect for a similar role in the US, but considering the location in Auckland, New Zealand, and the firm’s reputation, this rate seems reasonable. Some top partners at similar firms in the US can charge upwards of $500 per hour, but Sanjay’s experience and location suggest a more modest rate.