The registration of the accounting profession in China， established in 1980， so far only a short period of 20 years， the United States Institute of Certified Public Accountants and the development of the industry over 120 years， the United States accounting profession can be registered at the forefront of the world， all aspects of its representative In this paper， China and the United States through the Institute of Certified Public Accountants Institute of Certified Public Accountants in the development of the industry development and economic conditions， firms and organizational forms of business and registered the mode of regulation of the accounting profession were compared， and discussed the development of the United States Institute of Certified Public Accountants and the relationship between the economic environment ， firm organizational form and business scope of the reference to China-US Institute of Certified Public Accountants and the combination of the mode of regulation of the industry on our country's three proposals put forward sector-specific China hoped that the registration of the healthy development of the accounting profession Responsibility accounting system for stock market conditions of the building will determine the rights and interests of securities investors to maintain a reasonable degree of certified public accountant in China's existing securities market norms and the existence of a certain gap between the United States， which is closely linked with the development of the securities market of the Institute of Certified Public Accountants should take legal responsibility， in particular， China's securities investors， the lack of a clear legal responsibility of the This article briefly with China and the United States Institute of Certified Public Accountants of the legal liability to investors in securities of the relevant provisions of the system， and the difference between the two compared to the United States by studying the legal system of the securities investors of useful experience， of our securities system make recommendations to
