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TN Visa

TN Visa for Accountants: Degree, CPA and Job Duty Rules

By Growth FLPC

By Kyle Farmer, Farmer Law PC, Austin, Texas.

Last reviewed: November 9, 2026.

Short answer: Accountant is a listed TN profession under USMCA. Canadian and Mexican citizens qualify with a baccalaureate or licenciatura degree, or a C.P.A., C.A., C.G.A. or C.M.A. designation, plus a prearranged U.S. job doing professional accounting work. A U.S. CPA license is not required for TN classification. Each admission can last up to 3 years.

If you’re an accountant from Canada or Mexico with a U.S. job offer, or a U.S. employer hiring one, book a free 15-minute intro call.

TN for accountants in plain terms

TN status lets citizens of Canada and Mexico work in the United States in professions listed in the United States-Mexico-Canada Agreement (USMCA). The law is INA 214(e), and the rules are in 8 CFR 214.6. The professions list is Appendix 2 to Annex 16-A of USMCA Chapter 16, called Appendix 1603.D.1 under NAFTA.

For accounting teams, TN is a practical way to hire across the border. There is no annual cap, no lottery and no labor certification. There is also no prevailing wage rule like H-1B, though the salary should look consistent with professional-level work (9 FAM 402.17-6). See our TN visa career categories and jobs list for every listed profession.

The credential rule for Accountant

8 CFR 214.6(c) sets the minimum for Accountant as:

  • A baccalaureate or licenciatura degree, or
  • A C.P.A., C.A., C.G.A. or C.M.A. designation.

Either route works. A designated accountant can qualify on the designation. A degree holder does not also need a designation.

  • Degree subject. The treaty says ‘baccalaureate or licenciatura degree’ without naming the field, but the officer checks that your education fits the accounting work. 9 FAM 402.17-5(C) allows a degree in a closely related field when there is significant overlap between the degree subject and the duties. Expect questions if the degree has little connection to accounting.
  • Experience does not replace the degree. If you rely on the degree route, accounting experience without a degree does not substitute for it (9 FAM 402.17-5(C)).
  • Canadian designations. Canada’s accounting bodies now issue the CPA designation, which replaced the older CA, CGA and CMA designations. Bring the certificate or a current membership letter for whichever designation you hold.
  • Mexican degree evidence. A título or a cédula profesional can show a completed licenciatura, such as a licenciatura en contaduría. A carta de pasante alone is not enough (9 FAM 402.17-5(C)).
  • Foreign degrees from schools outside the United States, Canada or Mexico need an evaluation from a reliable credentials evaluation service (8 CFR 214.6(d)(3)(ii)).

Do you need a U.S. CPA license?

Not for TN classification. 9 FAM 402.17-4(B) says U.S. licensure is not part of the TN requirements and is a post-entry matter that state authorities enforce. An officer should not deny TN solely because you are not yet licensed in a U.S. state.

State law can still limit some work after you arrive. For example, issuing audit opinions for clients is generally reserved to licensed CPAs or CPA firms under state accountancy rules. If the U.S. role includes that kind of work, plan the state license path with your employer.

Accounting duties versus related jobs

Officers decide the profession from the duties, not the job title (9 FAM 402.17-4(A) and 402.17-6). The work should be professional-level accounting, the kind that needs an accounting degree or designation to do well. Examples that can fit include:

  • Preparing and analyzing financial statements and reconciliations
  • Tax accounting and tax compliance work
  • Internal or external audit work
  • Cost accounting, budgeting and management accounting
  • Supervising other accountants, when the role requires professional accounting knowledge (9 FAM 402.17-12)

Roles that are mostly bookkeeping, data entry or clerical accounts payable work are a risk, because they don’t require a degree-level professional. Financial analyst duties are another common question. Financial analyst is not its own TN category, so the letter has to show that the actual duties are accounting duties. USCIS policy on the Economist category, cited in 9 FAM 402.17-4(A), gives the same message: the duties of the listed profession must be the main work.

How the employer letter should read

The employer letter should name the profession as Accountant and fully cover the items in 8 CFR 214.6(d)(3)(ii): the profession, a description of the professional activities (a brief summary of daily duties helps), the anticipated length of stay, your educational qualifications or designation and the arrangements for pay. Keep the duties specific to accounting. See our TN visa example letter for structure.

How accountants apply

  • Canadian accountants apply for admission with CBP at a U.S. port of entry, a U.S. airport that handles international traffic, or a U.S. preclearance station, with proof of Canadian citizenship, the employer letter and credentials (8 CFR 214.6(d)(2)). No visa is needed.
  • Mexican accountants apply for a TN visa at a U.S. embassy or consulate, then present the passport and visa to CBP (8 CFR 214.6(d)(1)).
  • Workers outside the U.S. don’t need a USCIS petition. For a worker already in the U.S., the employer files Form I-129 to extend TN status, change employers, or change to TN from another status.

CBP can admit you for up to 3 years per admission (8 CFR 214.6(e)), and there is no total limit on years in TN while each stay remains temporary (9 FAM 402.17-9). TN does not cover work for a company of which you are the sole or controlling shareholder or owner (8 CFR 214.6(b)). Spouses and children can come in TD status; they can study but cannot work in TD status (8 CFR 214.6(j)).

Employers can read TN visa for employers. Workers changing jobs can read TN renewal and changing employers.

How Farmer Law PC helps

Our experienced attorneys help U.S. companies and accounting firms hire Canadian and Mexican accountants, and help accountants who already have a U.S. job offer. We check the role against the Accountant category, draft or review the employer letter, organize degree and designation evidence and handle extensions and employer changes in the U.S.

FAQ

Can I get a TN as an accountant without a degree?
Yes, if you hold a C.P.A., C.A., C.G.A. or C.M.A. designation. The Accountant category accepts a baccalaureate or licenciatura degree, or one of those designations.

Do I need a U.S. CPA license for a TN visa?
No. U.S. licensure is not a TN requirement. It is a post-entry matter under state law, and some work, such as issuing audit opinions for clients, is generally limited to licensed CPAs.

Can a financial analyst qualify as a TN Accountant?
Only if the actual duties are professional accounting duties. Financial analyst is not its own TN category, and officers decide the profession from the duties, not the job title.

Can a bookkeeper get a TN visa as an accountant?
Usually not. Bookkeeping and clerical accounting work generally does not require a degree-level professional, so it is unlikely to fit the Accountant category.

How long can a TN accountant stay?
CBP can admit a TN professional for up to 3 years per admission. There is no total limit on years in TN status while each stay remains temporary.

Talk with us

If you’re a Canadian or Mexican accountant with a U.S. job offer, or an employer hiring one, book a free 15-minute intro call with one of our attorneys, or call (512) 588-5909.