1.Revenue and Cost Structure
JICPA' revenue, which support initiatives related to CPAs, are derived from membership fees paid by CPAs and audit firms, and associate members. These revenues are allocated to the initiatives described below, as well as to strengthening administrative functions that support these activities.
2.Financial Conditions in Recent Years
As shown in the graph of Trends in Ordinary Revenues, Ordinary Expenses, and Net Ordinary Changes, the scale of JICPA's operations has expanded in line with the growth in the number of the members and associate members and both ordinary revenues and ordinary expenses has been increasing.
Ordinary expenses decreased temporarily due to restrictions on activities caused by the COVID-19 pandemic. However, as restrictions on movement were eased and activities in Japan and overseas resumed, JICPA has been utilizing ordinary revenues efficiently and effectively, even amid global inflation. These efforts support value creation by CPAs, whose work is expanding and diversifying in response to a changing environment.