NOC code change

I am reaching out for advice ahead of registering a new Expression of Interest (EOI) under Ontario’s Workforce Priority (OWP) stream. I wanted to flag a legacy detail from a voided EOI before proceeding:

• Role & Duties: I have been with my current employer (a public accounting firm) full-time for the last 2+ years as a Senior Accountant (now), intermediate accountant last year. My duties throughout have been audit engagement work (examining records, preparing working papers under ASNPO/CPA Handbook standards, and client-facing compliance). I do not hold a CPA designation.
• Prior Filing: I previously filed an EOI under the former International Student stream. Based on a former consultant’s advice, it was categorized under NOC 12200 (Accounting technicians) rather than NOC 11100 (Financial auditors/accountants) due to my lack of a CPA. That EOI was never selected, never received an ITA, and became void when OINP transitioned to the new OWP structure.
• Plan: I am going to create my new OWP EOI profile using NOC 11100 (Financial auditors/accountants)

Questions:

• Which code is more accurate, the only reason I didn't use NOC11100 earlier was that I don't have CPA title, is it necessary or is it like good to have?
• If I now proceed with a new job offer and EOI under NOC 11100, could the discrepancy with the old 12200 filing be flagged, and if so, how should I prepare for or address that?
• Would you recommend disclosing the prior EOI proactively (e.g., via a letter of explanation) as part of my new application, or is that unnecessary given it never became a live application?