Okay, so Susan has a CPA certification, which is a good starting point. Her skills in accounting, financial analysis, and process improvement are also valuable. However, she's in Pflugerville, Texas, which might be a smaller market. Let's consider the average rates for accountants in Texas. According to the Bureau of Labor Statistics, the average hourly rate for accountants in Texas is around $40–$60 per hour. Given her certifications and skills, I'd estimate her rate to be on the higher side of that range, but not excessively high. A reasonable estimate would be around $75 per hour.