Dear Michi,

Thank you for your thirteenth message. My comments follow.

Sincerely,

Prof. Sue Garreis

 

Dear Professor Garreis,

Thank you for your reply and corrections of my English.

I will answer your last questions.

 

《 Homework 》

1.
　A. What is the population of Japan?

　　→　The population of the Japn is about 126,000,000 (one hundred twenty six million).

Thank you.

B. Where did you find your answer?

　　→　I found it in this Website.
http://www.stat.go.jp/data/jinsui/tsuki/index.htm

Thank you for the URL.  I was surprised to find an extensive English page. 

C. How many CPAs are there in Japan?

　　→　There are about 17,800 CPAs in the Japn.

Thank you. 

D. Where did you find your answer?

　　→　I found it in this Web site.
http://www.hp.jicpa.or.jp/ippan/so_jpn_cpa/outline.html

Thank you for the URL.

E. How many Japanese citizens are there per CPA?

　　→　One of approximately 7,070 Japanese citizens is a CPA.

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

　　→　The examination of the American CPA is simpler than the Japanese CPA.
　　　　There are two reasons.
　　1. United States study hours are shorter than Japanese.

What are the hours for the Japanese exam?

2. You can regulate your own schedule before the examination.

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

Currently in Effect is 47.
And Effective at a Future Date is 2.
Total is 49.

Correct.

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

In the case of Japan, it is a pass standard of the capacity system.

I am not sure what you mean, Michi.  I know that there are at least three steps to become a CPA in Japan.  I know that all parts must be passed at the same time.  I know that the exam is administered at the national level, not the prefectural level.

In the US, the candidate who scores seventy-five or higher in all four parts has passed the exam.

5. How easy was this lesson for you?

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

Thank you for the feedback.

I'm waiting for your reply.

Sincerely, yours

Michi


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