dismissed EB-1C Case: Accounting

U.S. Citizenship 
and Immigration 
Services 
Non-Precedent Decision of the
Administrative Appeals Office 
Date: JUN. 11, 2024 In Re: 31161108 
Appeal of Nebraska Service Center Decision 
Form 1-140, Immigrant Petition for Alien Workers (Multinational Managers or Executives) 
The Petitioner, a public accounting and management consulting firm, seeks to permanently employ 
the Beneficiary as an audit manager under the first preference immigrant classification for 
multinational executives or managers. See Immigration and Nationality Act (the Act) 
section 203(b)(l)(C), 8 U.S.C. § 1153(b)(l)(C). This classification allows a U.S. employer to 
permanently transfer a qualified foreign employee to the United States to work in a managerial or 
executive capacity. 
The Director of the Nebraska Service Center denied the petition, concluding that the company named 
as the Petitioner on the Form 1-140, Immigrant Petition for Alien Worker, is not the Beneficiary's 
intended United States employer. 1 The matter is now before us on appeal pursuant to 8 C.F .R. § 103 .3. 
The record indicates that the Beneficiary of this petition is also the beneficiary of a new Form 1-140, 
which was filed by I Iwhile this appeal was pending. The Director 
approved that petition on March 7, 2024, and granted the Beneficiary classification as a multinational 
executive or manager under section 203(b)(l)(C) of the Act. As the Beneficiary has an approved Form 
1-140 in the requested classification, further pursuit of this matter is moot. 2 
ORDER: The appeal is dismissed. 
1 Specifically,the Director concluded that the Beneficia 's intended U.S. em lo er would be 
The company named on the instant petition is The record 
reflects that the named Petitioner had legally changed its company name to approximately 
five years prior to the date of filing. 
2 We dismiss the appeal as moot without prejudice. If the denial of this petition becomes an issue in relation to the 
adjudication of the Beneficiary's pending Form 1-485, Application to Register Permanent Residence or Adjust Status, we 
will reopen the matter sua sponte upon the Petitioner's request.