Dear Professor Garreis

Dear Professor Garreis,

Thank you for your reply and corrections of my English.

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?

There are about 130,000,000 (one hundred thirty million) people in the Japan.

B. Where did you find your answer?

I found that information from Japanese Statistics Bureau web site.

The web site is here.

C. How many CPAs are there in Japan?

There are 17,246 CPAs in the Japan.

D. Where did you find your answer?

I found the information from The Japanese Institute of Certified Public Accountants web site.

The web site is here.

E. How many Japanese citizens are there per CPA?

There are about 5600 CPAs per Japanese citizens.

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

I think this reason is American market is bigger than Japanese market.

Bigger market needs more CPAs for audit or advice.

American citizens, wherever they live in the world, must file a tax return every year.

And American citizens can not file a tax without CPA.

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

There are forty seven states require the 150-hour plan and one states will require the 150-hour plan.

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

Most American states require the 50-hour plan, but Japan does not.

The US has four subjects, but Japan has seven subjects.

In Japan, people who want to become a CPA must pass all the subjects at one time.

But the American system allows an eighteen month interval after the first subject is passed.

5. How easy was this lesson for you?

The accounting was about right.

The English was somewhat easy.

Getting to and using the linked web pages was somewhat hard.

I'm waiting for your reply.

Sincerely.

Atsushi