Okay, so Roseann has an MBA and CPA certification, which are both valuable in the industry. Her certification from NYSSCPA is a well-known and respected credential. Location is New York, which is a hub for finance and accounting. Considering her education and certification, she's likely in the mid-to-high range for accounting professionals. According to the Bureau of Labor Statistics, the median annual salary for accountants in the NYC area is around $75,000. However, with an MBA, she may be able to command a higher rate. Let's consider the industry standard for accountants with advanced degrees. A study by the American Institute of Certified Public Accountants found that CPAs with an MBA can earn up to 20% more than those without. So, I'll estimate her hourly rate to be around $125, which is slightly below the industry average but still reflects her advanced education and certification.