Dear Dr. M.Susan stiner,

Thank you for your reply.

Hello, Dr. M. Susan Stiner.

I said I had to catch up with a police officer.

Please change "had" to "hadn't."I hadn't caught up with a police officer.

In Japan, someone who drives safely for a year gets a gold card and is a gold

driver.I hope I will become a gold driver in 2002.
 
 

Dr.s: Why do you have to wait until 2002 to be a gold driver? If you have a safe

driving record for a year, that would be 2000. Or 2001 at the latest.
 
 

I said we had a campus festival.

Please change "campus festival" to "campus festival preparation."

The campus festival, "Abikosai" will be held on October 30 and 31.
 
 

Dr.S:Tell me about this festival. Is it a school festival or a national one? What

do you celebrate? Is it always on a weekend?
 
 

I reply to cash flow.

1.Statement of Cash flow the net cash flows relating to operting,

Investing, and financing activities for a period of time.

I reply to the role of the CPA, and the AICPA.

1. The population of Japan is about 127,000,000

(one hundred twenty-seven million)and there are about 10,000

CPAs and CPA in the making is 3,000.

2. I think American hope a tax return than Japanese.

3. I don't know.

Dr.s: According to the AICPA chart, eighteen states have the 150 hours law in

effect. Thirty more will have the law apply soon.
 
 

4. The Japanese system;graduate junior college or college,Univercity

student.

or take state examination.

pass a two-day examination

3year's experience

In Japan,if it graduate high school, would become a CPA.It's difficult and

very hard.

Sincerely yours,

Aki

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