Either can satisfy the rule, since the listing accepts a baccalaureate or a named designation. Bring the one that is complete and current; a lapsed designation or an unevaluated foreign degree will not carry the file.
Choose the credential that needs no explanation
The accountant listing is unusual in offering two independent routes. An applicant with a four-year Canadian degree in commerce can rely on it alone, even if the CPA designation is in progress. An applicant whose degree is a three-year program from another country will normally need a credential evaluation confirming equivalence to a U.S. baccalaureate, which takes time to order. A current CPA membership certificate from a provincial body avoids that issue entirely. Whichever is chosen, the U.S. employer's letter should name the same credential, so that the inspecting officer is not reconciling two stories. Carry originals or certified copies, and if a name on the certificate differs from the passport, bring the record that connects them rather than leaving the officer to infer.
Hypothetical example: an industrial designer accepts a position with a U.S. appliance maker. Start with a letter that identifies the manufacturer, exact duties, compensation and end date, then match it to the degree evidence and passport. A portfolio can help explain the work but cannot replace the qualifying credential. The designer should compare the letter against the employment agreement before travel; a different job title, worksite or payer leaves the officer to resolve a contradiction. The completed review yields an indexed packet and a list of originals to carry, rather than a stack of undated samples.