Dear Professor Garreis,

Thank you for your letter

Homework

1.

A.　What is the population of Japan?

　The population of the Japan is about 126.42 million

B.　Where did you find your answer?

This is URL: http://www.stat.go.jp/data/jinsui/new.html

C.　How many CPAs are there in Japan?

I'm sorry, I could not find a Japanese CPA.

>>There are 29,369 individual CPAs who are members of JICPA.

D.　Where did you find your answer?

I found this number at: http://www.hp.jicpa.or.jp/english/about/annualreport/pdf/annualreport_2017.pdf

On page 5.

I believe that all CPAs must belong to the JICPA.

In the US, not all CPAs belong to the AICPA.

E.　How many Japanese citizens are there per CPA?

>population/# of CPAs

>126,420,000/29,369 = approximately 4,000 citizens per CPA.

2.　Why is the citizen to CPA ratio higher in the US than in Japan?
>One reason is that tax returns showing taxes paid and owed to the federal and state governments must be filed by each citizen in the US. Many US people use CPAs to file their taxes. The US system is self-reporting and complicated. It is easier to hire a tax expert to do the tax returns. I use a tax preparer and I have more than average knowledge of income and other taxes!

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

>The testing is different. In Japan there are many stages to becoming a CPA. There are not different levels in the US. It takes longer to be a CPA in Japan. I think it is harder to become a CPA in Japan.

4.           How easy was this lesson for you?

The accounting was:＿     The English was:              About right 　Getting to and using the linked web pages was:＿

I'm sorry I could not answer many problems.

>It’s ok. I supplied some of the answers for you.

I’m waiting for your reply.

Sincerely,

Haruka