The paper claims that Australia probably has more in common with the United States than any other country in the world. The two countries have similar social and political values. However, there are also differences that affect policing in some profound ways. One of those differences, race, has been at once an extremely painful, humbling, and constant reminder to Americans of their imperfections and a great source of the richness of American culture and accomplishment. The second difference has caused only pain and has no upside: guns. The third difference is the U.S. tradition of home rule, and its great impact on policing. In addition to discussing these three issues, the paper reviews police responsiveness and accountability, criminal law and police accountability, criminal law and professional discretion, a professional police standard of care, and developing a formal standard of care. The paper describes in some detail seven factors that must be taken into account when trying to develop guidelines for police authority and accountability. Figure, notes