Okay, let’s tackle this. So Sheryl has 22 years of experience as a Chartered Accountant, which is a significant amount of time. Her skills in tax, accounting, and small business are in demand. Location is Auckland, New Zealand, which is a developed market with a relatively high cost of living. According to the Australian Institute of Chartered Accountants, Chartered Accountants in New Zealand can charge around $150-$250 per hour. Considering her experience and skills, I estimate her hourly rate to be around $125, which is slightly below the average but still competitive.