Dear Professor Stiner,

Thank you for your message.

I'm sorry my message was late.

HOMEWORK 1A:

The population of Japan is about 120,000,000.

I didn't know the number of Japanese CPAs.

But, I learned successful candidate's ratio of last year.

The ratio between males and females was eight to two.

HOMEWORK 1B:

I didn't understand.

Can you tell me how I can answer this question?

HOMEWORK 2:

44 states.

HOMEWORK 3:

<The U.S. system of licensing CPAs>

To become a CPA, one must have at least four years

of college, and then pass a two-day examination.

Most fail the examination the first time. Once the

examination is passed, one can receive a license.

Licenses come from the states, not two years'

experience in public accounting, before one can

attest to the financial position of a company.

(The first examination)

Examintion subjects are four subjects. Four

subjacts are Japanese and Mathematics and English

and Dissertation. The people who passed two

examinations can advance to the third examination.

(The second examination)

This examination is divided into two examinations.

The people who passed two examinations can advance

to the third examination.

(The third examination)

There are two important things.

Two important things are supplementary lessons

of business more than one year and experience of

business assistance more than two years.

The people who passed the third examination become CPAs.

I am in bad health today.

I want to go home and to sleep. I will recover presently.

Sincerely yours,

Mayo

Dear Mayo,

Thank you for your message. I hope you are feeling better.

I was not able to answer you on the same day that you wrote,

because I teach all day on Tuesday.

The weather continues to be lovely autumn weather, with

temperatures between 5-17 C.

This Saturday is the traditional holiday of Halloween. My

granddaughters will go trick-or-treating while I stay home and

give out pencils.

You can learn and see more about Halloween in the U.S.　

This week, we would like you to learn how to study an

American company. 　

For your assignment, please write a summary of what you

learn from going to the links in the lesson.

Sincerely,

> HOMEWORK 1B:

> I didn't understand.

> Can you tell me how I can answer this question?

There are more CPAs in the U.S. than in Japan for two reasons:

1. American accounting standards are set in the private

sector, not by the government, so judgement is needed.

2. Americans do not have the trusting social relationships

and desire for harmony that Japanese have.