Okay, let’s tackle this. So Heather Lee has a CMA certification from IMA | Institute of Management Accountants, which is a well-respected credential in the industry. She also has a strong skill set in areas like financial analysis, budgeting, and financial reporting. Location is Princeton, Minnesota, which is a smaller market. According to the Bureau of Labor Statistics, accounting professionals in the Midwest typically earn lower median salaries compared to those on the East or West Coasts. Considering her certification and skills, a rate of $75 per hour seems reasonable, which is below the national average for accountants with similar experience and credentials.