Okay, let’s calculate Amanda’s rate. She has a certification from the Oklahoma Accountancy Board, which is a reputable issuer. Her skills in auditing, financial reporting, and internal controls are in demand, especially in the US. According to the Bureau of Labor Statistics, accountants with certifications like hers can earn around $60,000-$80,000 per year. Considering her location in Tulsa, Oklahoma, which is not a major financial hub, I'll adjust the rate downward. A common rate for CPAs in smaller cities is around $50-$75 per hour. Given her expertise and certification, I'll estimate her rate to be around $75 per hour.