Okay, let’s tackle this. So Sue has 18 years of experience in accounting and bookkeeping, which is a solid foundation. However, her role as a Director at Business Roundup Ltd is more focused on business planning and management. Location is Nelson, New Zealand, which is a smaller market with lower costs of living. Considering her skills and experience, I would estimate her hourly rate to be on the lower side of the industry average. Based on national averages in New Zealand, a bookkeeper or accountant with her experience might charge around $75-$100 per hour. However, this is just a rough estimate and may vary depending on the specific industry, client base, and other factors. Let’s assume a conservative estimate of $75 per hour.