About the CPAUser
The CPAUser is the default user for a Practice type external authorization. The default user is the template user for external users associated to an external authorization. The CPAUser functions in each instance related to the following consoles:
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Accountant (SIAP / BPO) console
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Management console
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Partner (VAR) console
You can assign permissions to the CPAUser so that external users can complete tasks in an instance.
Never deactivate the CPAUser in any instance. If the CPAUser is deactivated in an instance, external users cannot slide in to and access that instance.