Okay, let’s calculate. So Juliann has a certification as a Certified Public Accountant, which is a well-respected credential. Her skills in Financial Reporting, Accounting, and Sarbanes Oxley Act are also in demand. Location is Montgomery, Texas, which is a mid-sized city. According to the Bureau of Labor Statistics, accountants in the Dallas-Fort Worth area (where Montgomery is located) have median salaries around $70,000. However, considering her certification and skills, she might be able to charge a premium. Let’s look at the American Institute of Certified Public Accountants (AICPA) salary survey, which reports median salaries for CPAs in the United States around $74,000. Given her expertise and location, I estimate Juliann could charge around $125 per hour.