IN THIS GUIDE · Who signs the letter decides whether a L'Ancienne-Lorette accountant's client engagement can be a TN case
Start with the TN eligibility and application overview
Decide the employer before the letter
Two lawful structures exist. The manufacturer hires her directly for the period, in which case its letter describes the position, duties, pay and duration. Or her Québec firm remains the employer and provides her services to the manufacturer under a written engagement, in which case the letter still comes from the U.S. entity confirming the prearranged professional services, and the engagement agreement travels with it. What does not work is an arrangement in which she is effectively working for herself in the United States and invoicing the client; a partner's ownership interest in the Québec firm must therefore be disclosed and reviewed against the self-employment bar.
Match the credential to the Accountant entry, not to the job
The Appendix 2 entry for Accountant is met by the CPA designation itself; a transcript is not needed if the designation certificate is in hand, though carrying both is harmless. The controller duties must be accounting work: financial reporting, month-end close, internal controls and audit liaison. If the manufacturer also wants her to manage a purchasing team, the letter should say so honestly, and the review should assess whether the position remains professional accounting.
Keep the Québec practice from becoming the problem
Her firm's continuing engagements for other clients do not affect eligibility, but any work she performs for them while physically in the United States needs to be examined, because TN authorizes work for the U.S. entity that arranged it, not a general licence to practise from a U.S. address. Set out in the engagement which client work she will keep and from where.
Pick the admission route with the client's calendar
As a Canadian citizen she may present the file at a port of entry or preclearance point, or the manufacturer may file Form I-129 with USCIS. The same test applies on both routes. Her prior entries as a business visitor for the audit work should be listed, and any plan to seek permanent residence later should be raised now rather than discovered at the border.
Sources reviewed 2026-09-07. This guide covers a preparation focus; it is not an individual eligibility assessment.