Dear Professor Garreis,

What is the weather in Chiba now?

>It is raining in Chiba.

The temperature has come down.

What is your favorite time of year?
I like autumn nights .

Why?

>Because the air is clear.

What is your favorite thing in that time of year?
I like autumn.

The food is also delicious, the air is clear and it smells really nice.

>i also love the smell of autumn. It is really special.

【Home work】

1. The population of the United States is about 300,000,000(three hundred million).
The exact number is in the blue box labeled U.S. population.

There are about 600,000(six hundred thousand) CPAs in the United states.

One of approximately 500 U.S. citizens is a CPA.(300,000,000 divided by 600,000)

A. The population of the Japan is about 130,000,000(one hundred three million)

>130,000,000 in words is one hundred thirty million.

>One hundred three million looks like this: 103,000,000.

B.(https://ja.m.wikipedia.org/wiki/日本の人口統計)

C. Japan CPA is about 30,000

D.(http://www.fsa.go.jp/cpaaob/)

E. Japan CPA is one to about four thousand.

2. Why is the citizen to CPA ratio higher in the US than is Japan?
Because the examination system is different.

>Another reason for the difference is that the US uses a self-reporting system and Japan does not.

>Assume a person has income only from wages earned through an employer.

>In Japan that salaryman does not need to file a tax return, since the employer takes out exactly the right amount of taxes and sends it to the correct government agency.

>In the US, the amount of taxes taken out is only an estimate and the wage earner must file a tax return. Frequently in the US, a CPA is used to help wage earners file their taxes.

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

Japan CPA is are national qualifications.

U.S. CPA is become qualified by state.

4.Somewhat hard

I’m waiting for your reply.

Sincerely, yours

tomo

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