Canadian citizenship, a prearranged professional accounting position with a U.S. employer, and either the degree or the professional designation the listing names. Temporary entry must also be supportable from the offer.
Four independent findings, tested in order
Citizenship comes first, proved in the applicant's own name by a Canadian passport or citizenship certificate rather than by a permanent resident card. Then the profession: the position must fall within the accountant listing, which means the duties must be professional accounting work rather than sales, portfolio administration or general management with an accounting flavour to it. Then the qualification, which may be a baccalaureate or licenciatura degree or one of the listed C.P.A., C.A., C.G.A. or C.M.A. designations, evidenced and current. Then temporary entry, judged from the employer's stated period and from the applicant's own circumstances. Running alongside all of that: self-employment in the United States is not permitted, and any ownership interest in the receiving employer must be disclosed. An interest in an unrelated Canadian firm raises a different question, chiefly about where that work will be performed.
Hypothetical example: a librarian has a signed offer from a university library, but the employer describes half of the week as membership sales for an alumni programme. A first review separates the actual library functions from the sales work and asks the employer to revise only if the description is inaccurate. The decisive records are the job description, reporting line, and weekly allocation, not a flattering title on a business card. Put citizenship proof first, then the listed profession and credential, then the temporary plan. The common error is treating a degree as a substitute for a qualifying job; it is not. A disclosed ownership interest should also be evaluated before travel, because it can change who is really receiving the services.