Dear Waka,

Thank you for your twelfth message. My comments follow.

Sincerely,

Prof. Sue Stiner

s2396593@slb.cgu.ac.jp wrote:

>

> >Dear Dr M. Susan. Stiner,

> > Thank you for your message.

> >

> >It is well on in autumn.

> >of the long autumn night in reading of late.

I hope to spend hours reading late into the long autumn nights.

But, I have not read a novel lately.

> >war era.

I like historical novels, especially the Civil War era.

> >

> >I look for historical novel at the libraly and

> >book shop shortly.

I will look for historical novels at the library and book shops shortly.

I enjoy reading, too. Unfortunately, I cannot remember the last time I

read something for pleasure. I prefer mysteries.

> >

> >1A) The population of the Japan is about 140,000,000

> and there are 126,166.

> >1B) I'm sorry. I'm not understand.

The U.S. requires an independent opinion of the financial condition of

companies that are traded on the stock market. We need CPAs to do

that. Banks and other lenders require audited financial statements

before they make large loans. CPAs do the audits. Individual people

also use CPAs to do their taxes. We do not have the Japanese system of

direct payment of income taxes to the government.

> > 2) 44 plans.

> > 3)This website tells about JICPA:

> > http://www.jicpa.or.jp/n_eng/e-cpaexam.html

> >

> >See you again 6 November.

> >

> >Sincerely,

> >Waka

I am sorry, Waka, that you had computer trouble this week. I am late

with the lesson. I will put the page up tomorrow, I hope. It will be

short, I promise.

--

Prof. M. Susan Stiner