An Ideal Account Profile (IAP) defines the subset of your entire addressable market that reflects the firmographic and technographic characteristics of your best prospects and customers. When your sales team selects and prioritizes their target accounts, they should be picking accounts that are part of the ideal customer profile. That way, when any outbound efforts to those accounts creates engagement you know they are also a good fit for your company. In other words, your MQAs are the subset of your ideal customer targets that are also engaging with you.
A few definitions to help: