Okay, let’s tackle this. So Tom Rutherford is a CPA with skills in financial analysis, auditing, and accounting. His education from the University of Delaware’s Lerner College of Business and Economics is reputable. Location is Baltimore, MD, which is a major hub for financial services. According to the Bureau of Labor Statistics, accountants and auditors in the Baltimore area can earn around $80,000-$120,000 per year. Considering his skills and experience, I’d estimate his hourly rate to be around $125, which is on the lower end of the scale for a CPA with these skills. However, this is a rough estimate and may vary based on specific circumstances.