Okay, so Patricia Davis has a Certified Public Accountant (CPA) certification from the AICPA, which is a well-respected credential in the industry. She also has a range of technical skills, including financial accounting, internal controls, and process improvement. Her experience in financial reporting, account reconciliation, and corporate finance suggests a strong understanding of financial principles. Considering her location in Raleigh, North Carolina, and her level of experience, I would estimate her hourly rate to be around $125. This is slightly below the national average for a CPA with similar skills and experience, but still reflects her expertise and value to clients. Some sources suggest that CPAs with similar skills and experience can earn upwards of $200 per hour, but this rate is more in line with what I would expect for a mid-level professional with a strong technical background and some industry experience.