With the development of society and economy, the legal liability of certified public accountant industry is getting more and more attention, as the core issue in the theory and practice of auditing, directly affects the social public to the occupation of the trust level. Research and solve on this one problem, give full play to help CPA audit function, contribute to the healthy development of the capital market. This leads to registered accountants legal liability factors of industry, current situation of domestic CPA industry is analyzed from the market competition, the regulatory environment, conflicts of interest and accountants themselves and so on, and puts forward some countermeasures to prevent.%随着社会经济的发展，注册会计师行业的法律责任是日益受到关注，作为审计理论和实务中的核心问题，直接影响着社会公众对该职业的信赖水平。对这一问题的研究和解决，有助于注册会计师审计作用的充分发挥，有助于资本市场的健康发展。本文就导致注册会计师行业法律责任的因素着手，从市场竞争、监管环境、利益冲突及会计师自身等方面分析了国内注册会计师行业的现状，并就如何防范提出了相关的对策。
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