TN Visa - Accountant
NAFTA Requirements for TN as an Accountant.
To qualify for TN status under NAFTA as an Accountant, an applicant must possess one of the following:
1. A Bachelor’s (Baccalaureate) degree;
2. Licenciatura Degree;
3. Certification as a Certified Public Accountant (C.P.A.);
4. Certification as a Chartered Accountant (C.A.);
5. Certification as a Certified General Accountant (C.G.A.); or
6. Certification as a Certified Management Accountant (C.M.A.).
See 8 C.F.R. § 214.6 (c).
Occupational Outlook Handbook Guidance.
A TN applicant’s prospective job duties for this category must be consistent with the job duties generally performed by Accountants in the field. Inspecting officers will look to the Occupational Outlook Handbook (“OOH”), a manual published by the Department of Labor, for insight on the duties normally required of professionals in a particular profession.
According to the OOH, Accountants perform a “wide array of business and accounting services, including public, management, and government accounting, as well as internal auditing, to their clients.” In addition to the fundamental tasks undertaken by an Accountant, such as “preparing, analyzing, and verifying financial documents in order to provide information to clients,” many accountants “are broadening the services they offer to include budget analysis, financial and investment planning, information technology consulting, and limited legal services.”
The OOH divides accountants into four major fields: public accountants, management accountants, government accountants and internal auditing accountants. A brief summary of these four fields as outlined in the OOH is provided below.
Public accountants perform a broad range of accounting, auditing, tax, and consulting activities. Public accountants may concentrate on tax matters; compensation or employee health care benefits; the design of accounting and data-processing systems; the selection of controls to safeguard assets; auditing clients’ financial statements and informing investors and authorities that the statements have been correctly prepared and reported; or in forensic accounting.
Management accountants (or cost, managerial, industrial, corporate, or private accountants) record and analyze the financial information; perform budgeting, performance evaluation, cost management, and asset management; involved in strategic planning or the development of new products; analyze and interpret financial information for corporate executives; and prepare financial reports for stockholders, creditors, regulatory agencies, and tax authorities. Within accounting departments, management accountants may work in various areas, including financial analysis, planning and budgeting, and cost accounting.
Government accountants and auditors work in the public sector, maintaining and examining the records of government agencies and auditing private businesses and individuals whose activities are subject to government regulations or taxation.
Internal auditors verify the accuracy of their organization’s internal records and check for mismanagement, waste, or fraud. Internal auditors examine and evaluate their firms’ financial and information systems, management procedures, and internal controls to ensure that records are accurate and controls are adequate to protect against fraud and waste. They review company operations, evaluating their efficiency, effectiveness, and compliance with corporate policies and procedures, laws, and government regulations.
The OOH also notes that a growing number of accountants and auditors with extensive computer skills are specializing in correcting problems with software or in developing software to meet unique data management and analytical needs. Accountants also are beginning to perform more technical duties, such as implementing, controlling, and auditing systems and networks, developing technology plans, and analyzing and devising budgets.
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OOH, Accountants (2008-09).
Revised July 11, 2008.