The 14th message
Dear Professor Garreis.
Thank you for your reply and corrections of my English.
I will answer your quesiton.
Homework
1. The population of the United States is about 300,000,000 (three
hundred
million).
There are about 440,000 (four hundred forty thousand) CPAs in the
United States.
One of approximately 680 U.S. citizens is a CPA. (300,000,000
divided by 440,000)
A. What is the population of Japan?
The population of Japan is 127,700,000.
B.
Where did you find your answer?
I found my answer at http://www.stat.go.jp/jinsui/tsuki/index.htm.
C. How many CPAs are there in Japan?
There are about 16,245 CPAs in Japan.
D.
Where did you find your answer?
I found my answer at http://jicpa.or.jp/about_the_jicpa/j-kaiin.html.
E.
How many Japanese citizens are there per CPA?
One
of approximately 7,861 Japanese citizens is a CPA.
(127,700,000 divided by 16,245)
2. Why is the citizen to CPA ratio
higher in the US than in Japan?
I think there is a history of having more CPAs, there are many more companies and the US stock market is big. And the U.S. has a self-reporting system of income tax. Many more CPAs are needed to help US citizens file their income tax returns. The employers do not file the tax returns of its workers, even if the salary is the worker's only source of income.
3. How many US states require or will require the 150-hour plan?
I'm waiting for your reply.
Sincerely yours,
Cong Ming