A sales qualified account (SQA) is a marketing qualified account that sales has reviewed, accepted, and committed to actively work, with assigned ownership and a follow-up cadence. It is the account-level equivalent of the SQL and is the gate between marketing-driven engagement and sales-owned pipeline in account-based marketing programs.
The MQA-to-SQA handoff is where ABM programs either accumulate pipeline or leak it. Accounts marketing scores as qualified that sales does not accept and work do not become opportunities, regardless of fit or engagement. SQA acceptance rate is the operational metric that surfaces alignment gaps between account-based marketing and sales, and it pairs with marketing qualified account volume in the funnel.
An MQA is marketing's signal that an account is ready for sales review. An SQA is sales' confirmation, with named ownership and a follow-up cadence. The SQA is the actively worked unit; the MQA is the candidate, per Forrester B2B research.
Above 60 percent is a strong signal of marketing-sales alignment. Below 40 percent means MQA threshold needs tuning, the context packet is incomplete, or sales coverage is the bottleneck.
The named AE or SDR for the account owns disposition, with marketing operations responsible for the system that records reasons and feeds them back into MQA threshold tuning.
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