Thank you for your fourteenth message. My comments follow.
The unlucky number is 4, because 4 means death.
No, I do not.
Homework
The population of Japan is about 127,700,000.
I found this answer was http://www.stat.go.jp/
There are about 16,245 CPAs.
I found this answer was http://www.jicpa.or.jp/
One of approximately 7,860 Japan citizens is a CPA.
Because the US has a long history, there are many more companies and the US stock market is large.
Forty-five states require it and three more will require it. So the total is forty-eight states.
The US
Financial Accounting and Reporting 4.0 hours
Regulation 3.0 hours
Business Environment and Concepts 2.5 hours
Auditing and Attestation 4.5 hours
Total 14.0 hours
The Japan
The first examination National language 1.5 hours
Mathematics 1.5 hours
A foreign language (English) 1.5 hours
An article. 1.5 hours
The second examination Bookkeeping 2.0 hours
Financial statements theory 2.0 hours
Cost accounting 2.0 hours
Inspection theory 2.0 hours
Commercial law 2.0 hours
(It is 2 subjects among 3 subjects)Business administration 2.0 hours
Economics 2.0 hours
Civil law 2.0 hours
The third examination Inspection business about financial affairs 3.0 hours
Analysis business about financial affairs 3.0 hours
Other accounting practices（I include business about tax） 4,5 hours
An article 1.5 hours
Total 32.0 hours
This is her order's web site: http://www.daughtersofcharity-emmitsburg.org/
John's church near my house: http://www.stjohnsp.org/index.php.
We took Virginia to lunch at Oliver Garden
(http://www.olivegarden.com/menus/lunch/).
Then we took Aunt Mary back to her home in Emmitsburg Maryland. (http://www.emmitsburg.net/towngov/index.htm)
Tim and I stopped for supper at the Shamrock Restaurant
(http://www.shamrockrestaurant.com/index.html).
There are pictures of the roads we drove at
http://www.m-plex.com/roads/demplex/mp_us301_de71_de896.html.
Interstate 95 (http://www.interstate-guide.com/i-095.html) in Delaware and
Pennsylvania.
Interstate 476 (http://www.phillyroads.com/roads/blue-route/) in Pennsylvania.
The Pennsylvania Turnpike one-third of the way across Pennsylvania (http://www.paturnpike.com/pdf/downloadmap.pdf).
Interstate 70 (http://en.wikipedia.org/wiki/Interstate_70) in Maryland.
U.S. route 40 (http://www.route40.net/index.shtml) in Maryland.
U.S. route 100 (http://www.answers.com/topic/maryland-route-100) in Maryland.
The next lesson is about the information that investors can get on the Web. The next lesson is: http://www72.homepage.villanova.edu/susan.stiner/cgu/investor06.htm
This is the last lesson:
http://www72.homepage.villanova.edu/susan.stiner/cgu/sayonara06.htm