TOEFL (iBT) is mostly accepted at the US institutions, although it is also accepted in many other institutions all over the world. On the other hand, IELTS is mostly accepted in the UK institutions, Australia and other Commonwealth countries.

TOEFL scores are accepted by more than 10,000 universities and other institutions worldwide, including universities in Australia, Canada, New Zealand, the U.K., the United States, and across Europe and Asia.

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Yes, you can. There is no limit to the number of times you can take the test, but you cannot take it more than once in a 12-day period. If you already have a test appointment, you cannot register for another test date that is within 12 days of your existing appointment. The registration fee is due each time you register for a test date.