Okay, let’s calculate this. So Pamela has 20 years of experience as a CPA, which is a significant amount of time in the accounting field. She also has a Master’s degree in Accounting and Finance from Oklahoma State University, which adds to her credibility. Her skills include QuickBooks, tax, financial reporting, and auditing, which are all in demand. Considering her experience, education, and location in Tulsa, Oklahoma, I would estimate her hourly rate to be around $125. This is slightly lower than the national average for CPAs, but taking into account her location and the fact that she's an owner of a small accounting firm, it's a reasonable estimate.