Okay, let’s calculate Viola’s rate. As a seasoned CPA with 25 years of experience, she’s likely in high demand. According to the Bureau of Labor Statistics, the median annual salary for accountants and auditors in the US is around $74,000. However, Viola’s experience as a Chief Financial Officer at a consulting firm suggests she’s in a senior role. Considering her certification, location (Tulsa, OK), and industry demand, I estimate her hourly rate to be around $125. This is slightly lower than the national average, but taking into account her location and the fact that she’s not a public accountant, I think this rate is reasonable.