Lesson12

Dear Professor Garreis,

I am very sorry.

I made a mistake.

I forgot to send an email to you.

It was not a computer problem.

It was just now that I noticed that.

Thank you for your replyand corrections of my English.

I will answer your last question.

[ Homework ]

1.A. What is the population of Japan?

→ The population of Japan is about 127,724,000 on March 1,2007.

Correct.

B. Where did you find your answer?

I get it file for this webpage. http://www.stat.go.jp/

Thank you.

C. How many CPAs are there in Japan?

→ There are about 17,768 on September 30th,2007.

Correct.

D. Where did you find your answer?

→ My answer is this file.

I get it file for this webpage. http://www.hp.jicpa.or.jp/

Thank you.

E. How many Japanese citizens are there per CPA?

→ About One of approximately 7,188 Japan citizens is a CPA.(127,724,000
divided by 17,768)

Correct.

2. Why is the citizen to CPA ratio higher in the US than in Japan?

→ Because USA requires a CPA more than Japan.

I think the need for CPAs is proportional to the size of the stock exchange and stock market.

Correct. That is one factor.

3. How many US states require or will requre the 150-hour plan?

→ It is 48(forty eight) US states.

Correct.

4. How is the U.S. system of licensing CPAs different from the Japanese
system?

→ Japanese system is unified and qualification is not necessary for taking
a examination.

Correct.

5. How easy was lesson for you?

→ The accounting lesson was very hard.
The English lesson was very hard.
Getting to and using the linked web pages was somewhat hard.

I'm waiting for your reply.

Sincerely,

Masa