Dear Hiro,
Thank you for your
thirteenth message. My comments
follow.
Sincerely,
Prof Sue Stiner
s2399067@slb.cgu.ac.jp
wrote:
Dear Prof. Stiner,
Thank you for the
12th message.
My comments follow.
> Well, how was
the show? Was it exciting? Will you go again?
The show was
pleasant. It was exciting.
Moreover, I think
that it goes with a friend.
Also, it was better
because I went with a friend.
[ 12th Homework ]
1. A. In 1995, the
population of Japan was about 125 million.
and about 125,5
million (1996). I searched in Yahoo!.
URL: http://www.jicpa.or.jp/n_eng/e-member.html
Correct. In Japan, there is approximately 1 CPA
for every 9,000
citizens. In the US, there is approximately 1 CPA
for every 650
citizens. There are about 13 times more CPAs in
the US as there are in
Japan.
1. B. I'm sorry. I
does not understand.
I'm sorry. I do not understand.
Sorry you did not
understand. The question was: why
are there so many
CPAs in the US?
But, I think rather
than Japan,
since U.S. has many
companies, it also vegards the part CPA as required.
And the answer is
that CPAs in the US are largely used to prepare and
file income and other
tax returns. Many ordinary people
use CPAs for
their taxes.
There are two main
reason so many individuals use CPAs to file their
personal tax
returns. (1) US tax law is very
complex. (But so is
Japan's.) (2) The US
uses a self-assessment system.
Japan does not. In
the US, it is the
personal responsibility of each taxpayer to tell the
government how much
income he or she had and how much tax he or she
owes. In Japan, most individual income tax
filings and payments are
taken care of by the
salaryman's employer.
2. They are 48
states.
In the AICPA list of
jurisdictions requiring the 150-hour plan, two
territories and one
district are included. Guam and
Puerto Rico are the
territories. The district is the District of
Columbia.
3. Under the system
of a Japanese certified public accountant,
although a CPE system
is an arbitrary system, it is planning carrying out
forcible application
from now on.
The difference from a
U.S. system is the point of not making it into
the conditions of
renewal of qualification mentioned later. Under
the system of a
Japanese certified public accountant, acquisition of
annual 80 units is
required and the range is also accounts, audit,
taxation business,
and KONSARUTE. They are INGU etc. and a broad field.
Moreover, it is
supposed that it divides into 2 times per year, and the
report to Japanese
Institute of Certified Public Accountants is reported
to the appointed
report, and it is to divide into the field of study session
participation,
self-study, a paper announcement, and others, and to indicate.
In the case of the
certified public accountant of the U.S. including
California,
acquisition of the unit in a continuous special training system
is automatic. It is
connected with a certified public accountant's renewal
conditions of qualification.
That is, unless continuous special training is
studied, it is a
certified public accountant. The qualification to carry out
will be updated and
given. The outline of California was described below.
http://www.tokyozeirishikai.or.jp/15/2000america/6.7/6.html
This site was made
reference.
Thanks for the
extensive quotes from your source, Hiro.
There are differences
in the experience, education and examination
requirements. Japan requires more experience than the
US. Japan has
more exams and they
are harder than the US exam.
The Japanese system
of tiered tests is quite different from the US
system. The use of special schools to get the
education for the
Japanese CPA is
different, too. I think these schools are called senmon
gakko. Please correct me if I am wrong. In the
US people with a
bachelor's degree in
accounting could successfully complete the CPA
exam. Many US students take a review course,
but it is just a refresher
course. They are not learning much that is new.
Do you intend to be a
Japanese CPA?
Sincerely,
Hiro
This week we will
talk about the financial information that is available
on the web for one
company, Applied Materials.
Applied Materials makes
the systems that
allows other companies to make computer chips.
Technology developed
by Applied Materials allows us to talk to each
other via our
computers.
We look at several
places where we can get financial information about
one company. The new lesson is at:
http://www72.homepage.villanova.edu/susan.stiner/cgu/investor01.htm