Based on Leslie's skills and certifications, I estimate her hourly rate to be around $100. This is a conservative estimate considering her expertise in financial reporting and accounting. According to the Bureau of Labor Statistics, accountants and auditors in the Baltimore, MD area have a median annual salary of around $73,000. However, this does not directly translate to an hourly rate. Assuming a standard 40-hour workweek and 52 weeks per year, the median annual salary would be approximately $15,000 per year, or around $36.54 per hour. Given Leslie's certifications and experience, I believe she could command a higher rate, potentially in the range of $75-$125 per hour. However, without more specific data on the going rate for accountants in her area, I've settled on a conservative estimate of $100 per hour.