The CPA membership certificate and a recent letter of good standing, or a baccalaureate degree and transcript showing significant overlap between the course of study and the accounting work. Add the employer's support letter with the duties, salary and duration, plus a passport. A résumé supports the record but does not replace it.
Prove the designation or the degree, then the job
The Accountant entry accepts a professional designation in place of a degree, so the strongest file for a designated applicant is the CPA certificate, a good-standing letter dated within the last few months, and evidence that the designation is current rather than lapsed. Hypothetical example: a West Kelowna applicant whose CPA membership was allowed to expire during a parental leave should reinstate it before applying; a lapsed designation is a weaker claim than an active one and invites questions the file cannot answer. Degree-based applicants supply the parchment and transcript, with an evaluation only if the degree is from outside Canada, the United States or Mexico. The employer's letter should state the position, the accounting duties, the salary, the intended period of up to three years, and that the applicant will be an employee. The passport establishes citizenship, which a Canadian PR card cannot.
Hypothetical example: a Canadian CPA accepts an accounting role with a tidal-energy equipment manufacturer and discovers that the employer letter names the job but omits the person who will supervise it. Before travelling, she should obtain a revised, signed letter identifying the supervisor, duties, pay, anticipated period and employee relationship, then compare it against the organisation chart. The passport, current designation evidence and employer record each answer a separate question; none substitutes for another. If the employer instead needs a petition-based filing, it should settle that procedure before setting a start date. Missing employment details are a common reason a credential-rich file still leaves the decision-maker unable to classify the role.