Intacct's API access starts with enabling the Web Services feature on your company and registering for a sender ID, Intacct's term for the credential that identifies the application calling in. This is a specific, documented step, not an assumption; without it, API calls simply won't authenticate, no matter how correct the request itself is.
The REST API is the newer, more modern interface, following standard REST conventions and generally easier to build against for new integrations. The older XML-based Web Services API (sometimes called the "xmlgw" API in Intacct's own documentation and community) still works and still runs a lot of existing integrations, particularly ones built before the REST API existed.
Documentation for both lives on Sage's developer portal, covering authentication, object structures, and the specific fields each Intacct module exposes. It's thorough enough to build against confidently, which matters given how much financial logic (dimensions, revenue recognition, multi-entity structures) sits underneath even a simple-looking transaction.