Either satisfies the Accountant listing; including both is prudent. The CPA certificate should be current, and the degree should be accompanied by a transcript and, if issued outside Canada, Mexico or the United States, an evaluation.
Lead with the cleanest credential, attach the other
Hypothetical example: a Rothesay CPA earned her undergraduate degree at a university abroad before immigrating and later qualifying in Canada. Her CPA designation is a Canadian credential that the listing accepts on its own, so the file can rely on it, with the current membership certificate and a letter of good standing from the provincial body. Her foreign degree may still be included, but if she relies on it the officer may expect a credential evaluation confirming it is equivalent to a baccalaureate.
Including the degree without an evaluation, and explaining that the CPA is the qualification relied upon, keeps the file honest without creating an unnecessary question. Any document not in English should carry a certified translation for a USCIS filing, and a translation is prudent at the port of entry as well. A short cover sheet stating the listing and the credential relied on helps.