Okay, let’s calculate. As a CPA, Karen has a solid foundation in accounting and auditing. Her skills align with industry demand, but her location in Baltimore, MD, might affect her rate. According to the Bureau of Labor Statistics, accountants and auditors in the Baltimore area have median salaries around $60,000. However, considering her certification and skills, I'll estimate her rate to be around $75 per hour, which is slightly above the median. This rate is also in line with the American Institute of Certified Public Accountants (AICPA) salary survey, which reports average hourly rates for CPAs ranging from $50 to $100.