Okay, let’s calculate. So Jill has a CPA certification, which is a great starting point. Her skills in financial reporting, auditing, and compliance are also in demand. Location is Baltimore, MD, which is a mid-sized market. According to the Bureau of Labor Statistics, accountants and auditors in the Baltimore area can earn around $80,000-$120,000 per year. Considering her certifications and skills, I would estimate her hourly rate to be around $125, which is slightly below the national average but still competitive given her location and level of expertise.