Okay, let’s calculate this. Becky has a CPA certification, which is a well-respected credential in the accounting industry. Her skills in financial statements, auditing, and internal controls are also in high demand. She’s based in Baltimore, MD, which is a major hub for financial services. According to the AICPA, the average hourly rate for a CPA in the US is around $75-$100. However, considering her expertise and certification, I’d estimate her rate to be on the higher side. Let’s consider the rate range for CPAs in the Baltimore area, which is typically around $80-$120 per hour. Given her skills and experience, I’d estimate her rate to be around $125 per hour.