Okay, let’s tackle this. So Sue has a solid foundation as a CPA with skills like financial accounting, corporate finance, and cash management. However, her specific expertise in aerospace and process improvement might not be as in-demand as other accounting skills. Location is Crete, Illinois, which is a smaller market. According to the Bureau of Labor Statistics, accountants in the Chicago area (where Crete is located) have a median salary of around $60,000. Considering her skills and experience, I would estimate her hourly rate to be around $75, which is slightly below the national average for CPAs in similar roles.