Okay, let’s break this down. Tom has a Master’s in Business Administration and a Bachelor’s in Accounting, which are valuable qualifications. He’s also a CPA, which is a highly respected certification. His experience as an Accountant at Arthur Andersen, a well-known firm, adds to his credibility. He’s also the President of Barrow, Aldridge, indicating leadership skills. Given his education, certifications, and experience, I estimate his hourly rate to be around $125. This is slightly below the average rate for accountants with similar qualifications, but considering his experience in small business and municipal management, which may require additional skills, I think this is a reasonable estimate.