Okay, let’s calculate this. So Tim Aitken has a certification as a Certified Public Accountant (CPA), which is a well-respected credential in the accounting field. His education from William Paterson University of New Jersey is also notable. Location is Bristol, Pennsylvania, which is a mid-sized city. According to the Bureau of Labor Statistics, the median annual salary for accountants and auditors in the US is around $74,000. Considering the certification and education, I estimate Tim could charge around $75 per hour, which is slightly below the national average, but still a competitive rate for a CPA in a mid-sized city.