Okay, let’s calculate this. Mary Bender has a strong educational background from the University of Maryland, which is a reputable institution. Her skills in external audit, internal controls, and financial analysis are in demand, especially for a Big 4 firm. Considering her location in Baltimore, Maryland, and her level of experience, I’m estimating her hourly rate to be around $125. This is slightly lower than average for a CPA with similar skills and experience in the US, but it’s still a competitive rate for the region. Some sources suggest that CPAs with similar skills and experience in the US can earn between $100-$200 per hour, so I’m staying within this range.