Okay, let’s calculate. Mary has a certification from the AICPA, which is a well-respected organization. Her skills in financial reporting, corporate tax, and internal controls are in demand. She’s located in Baltimore, MD, which is a major financial hub. 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 certification and skills, I’d estimate her hourly rate to be around $125, which is on the lower end of the range, but still a reasonable estimate for a recent graduate or someone just starting out in the field.