Okay, let’s tackle this. So Beth has a certification from the Texas State Board of Public Accountancy, which is a well-respected credential. She has skills in accounting, budgeting, and financial reporting, which are in demand. However, her skills in accounts payable and general ledger management are more specialized. Location is Houston, Texas, which is a major city with a large corporate presence. According to national averages, public accountants in Texas can charge between $50-$100 per hour. Considering her certification and skills, I’ll estimate her hourly rate to be on the lower end of that range, around $75.