lesson13

Jessica,

Thank you so much for your fifth message.

My comments follow.

 Sincerely,

Prof. Sue Garreis

Dear Professor Garreis,
 Thank you for your corrections of my English.
 There is my homework following:

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?

Japan's 2008 total population was 127.69 million. This ranked tenth in the world and made up 1.9 percent of the world's total.

 Thank you.


 
B. Where did you find your answer?

I found it in http://www.stat.go.jp/english/data/handbook/c02cont.htm

Thank you for the URL.
 
C. How many CPAs are there in Japan?

According to the Japan Institute of Certified Public Accountants (JICPA), as of 2005 there were only 16,245 CPAs and 6,026 Junior CPAs in the entire nation.

D. Where did you find your answer?

I found it in http://www.daijob.com/columns/terrie/article/962

 E. How many Japanese citizens are there per CPA?

One of approximately 8,000 Japan citizens is a CPA.(128,000,000 divided by 16,000)

Thank you for the answers to parts C, D and E.


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

The U.S. has a self-reporting system of income tax.

That certainly is a big factor in explaining the difference.

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

There are 50 states require or will require the 150-hour plan.

Correct.

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

There are 4 subjects in the U.S. system and 7 subjects in the Japanese system.

Correct. That is one of many differences in the Japanese and US systems.

Are there provisions in China for licensing CPAs?

5. How easy was this lesson for you?

 All of them are about right.

 Thank you for the feedback.

 Yours, sincerely

Jessica


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