This was a story from a CPE seminar years ago.

Dad calls up ophthalmologist with an emergency. His son got a splinter in the eye. Doctor has the child come in immediately. Very skillfully he removes the splinter.  Hands the dad a bill for $1,000. Dad freaks out. Says it took you all of two minutes.  How can the bill be $1,000?  Doctor replied, you did not pay me for my time.  You paid me for my knowledge and skill to remove the splinter so your son wouldn't lose an eye.

Another story - if you needed a heart operation. Doctor one charges $2,000 and doctor two charges $20,000.  My guess is you would go with doctor two due to the perception they are a better doctor.

Same with accounting fees and tax prep fees. Time is only the starting point. With time the more inefficient you are, the more money you make. What is the value of the service you provided? And then look at the math and see what your overhead costs are, how many returns, what you need to earn to stay in business. It's not boilerplate fees. It's a process and it's what the market will bear.