$1000 to CPA upfront

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So he had an appointment and missed it. So that time slot was a loss of money for the CPA as she could have serviced another paying client?

Sounds like your brother needs to mature and own his mistake(s). I use a CPA that is the father of a childhood friend. I get a discounted rate and gladly pay him the $175 per hour.
 
Time is money and he didn't show up.

My sister charges $500 an hour as a lawyer. You better be on time if she tells you to be in her office at 9 AM. If not.... the clock is running at $8.33 per minute you are late.
 
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