Okay, let’s tackle this. So Jenny has a certification in CPA, which is a good starting point. Her skills in GAAP, accounting, and auditing are also valuable. However, considering she’s not a senior-level professional or in a high-demand location like New York City or San Francisco, her rate might be on the lower side. According to the Bureau of Labor Statistics, the median annual salary for accountants and auditors in the US is around $74,000. Given her location in Cedar Rapids, Iowa, her rate might be slightly lower due to lower cost of living. Let’s assume a rate of $75 per hour, which is slightly below the national average but still reflects her skills and experience.