Okay, let’s calculate this. Regina has a CPA certification, which is a good starting point. Her skills in internal controls, auditing, and financial reporting are also in demand. Considering her experience and location in Tulsa, Oklahoma, I’d say her rate should be around $125 per hour. This is slightly lower than the national average for CPAs in the US, which is around $150 per hour. However, her location in a smaller city like Tulsa might affect her earning potential. Some sources suggest that CPAs in smaller cities can earn lower rates due to lower demand. So, I’ll estimate around $125 per hour, which is a reasonable rate for Regina’s skills and experience in this location.