IN THIS GUIDE · Read the job description before the job title when an accountant is sent to a customer's plant
Start with the TN eligibility and application overview
Confirm that the payer is a genuine U.S. employer
TN requires prearranged professional work for a U.S. entity; a Canadian citizen cannot use TN to work for a business they own or control in the United States. Hypothetical example: the customer, not the Sherwood fabricator, will issue the paycheque, so the customer is the employer whose letter must describe the position. Ask whether the accountant or any family member holds shares in that customer. If the fabricator will instead invoice the customer and keep the accountant on Canadian payroll, the arrangement changes and the letter must come from the Canadian employer describing services to be provided to a U.S. client. Obtain a current corporate record for the payer and identify the person who can sign the letter. That modest check prevents a submission based on a trading name or a manager without authority to confirm the engagement.
Match the duties to accounting, not to plant administration
Customers often write a job description that blends cost accounting with purchasing approvals, inventory counts and shift scheduling. The classification is assessed on what the person will actually do. Ask the U.S. employer to describe the deliverables: variance reports, standard-cost updates, month-end reconciliations, audit support. Where the role includes tasks that are not professional accounting, leave them in the description and let the assessment weigh them. A description edited to sound purely professional creates a bigger problem at the port of entry than a candid mixed role. Agree on the deliverables before drafting. A dated scope of work, reporting line and pay arrangement are more useful than a broad title copied from a human-resources template.
Decide which credential carries the case
The rule is satisfied by either a baccalaureate degree or one of the named designations. An accountant with a Saskatchewan business degree and a CPA has two routes to the same rule; one with a two-year diploma and a CPA has one. Bring the original certificate and the current membership record, because a lapsed designation is not a designation. If the degree was earned outside Canada, Mexico or the United States, an evaluation from a recognized credential service will be needed, and it should be ordered before the employer's letter is finalized. Put the exact credential route in a cover index and compare every name and date on the certificate, membership record and passport. Small name variations are easiest to explain before travel.
Prepare for the port of entry, not for a consulate
A Canadian citizen applies for TN at a port of entry or pre-clearance location, or the employer files Form I-129 with USCIS; no visa stamp is involved. The applicant should carry the employer letter, the credential, proof of Canadian citizenship and evidence of any prior TN periods. Fees are those published in the USCIS fee schedule for the chosen method. If the accountant's spouse or children will follow, they seek TD status, which allows study but does not allow employment. Choose the route only after the file is complete. A request for admission and an employer-filed petition require different sequencing, but neither permits the applicant to start the assignment early.
Sources reviewed 2026-09-07. This guide covers a preparation focus; it is not an individual eligibility assessment.