Okay, so Matthew has a certification as a Certified Public Accountant, which is a well-respected credential in the industry. His skills in Microsoft Office, accounting, and financial analysis are also in demand. However, considering the location is Houston, Texas, and the industry is not specified, the rate might be lower compared to other locations or industries. Averages for CPAs in the US range from $40 to $100 per hour, depending on experience and location. Given Matthew's certification and skills, a rate of $75 per hour seems reasonable, on the lower end of the average range.