dismissed EB-2 NIW Case: Accounting

U.S. Citizenship 
and Immigration 
Services 
Non-Precedent Decision of the
Administrative Appeals Office 
Date: AUGUST 13, 2024 In Re: 33387253 
Appeal of Texas Service Center Decision 
Form 1-140, Immigrant Petition for Alien Workers (National Interest Waiver) 
The Petitioner, an accountant, seeks employment-based second preference (EB-2) immigrant 
classification as a member of the professions holding an advanced degree, as well as a national interest 
waiver of the job offer requirement attached to this classification. See Immigration and Nationality 
Act (the Act) section 203(b )(2), 8 U.S.C. § 1153(b )(2). 
The Director of the Texas Service Center denied the petition, concluding the Petitioner qualified for 
EB-2 classification as a member of the professions holding an advanced degree, but did not establish 
that a waiver of the required job offer, and thus of the labor certification, would be in the national 
interest. The matter is now before us on appeal pursuant to 8 C.F.R. § 103.3. 
The Petitioner bears the burden of proof to demonstrate eligibility by a preponderance of the evidence. 
Matter ofChawathe, 25 I&N Dec. 369, 375-76 (AAO 2010). We review the questions in this matter 
de novo. Matter of Christa's, Inc., 26 I&N Dec. 537, 537 n.2 (AAO 2015). Upon de novo review, 
we will dismiss the appeal. 
I. LAW 
To qualify for EB-2 visa classification, a petitioner must establish they are an advanced degree 
professional or an individual of exceptional ability in the sciences, arts, or business. Section 
203(b )(2)(A) of the Act. 
If a petitioner demonstrates eligibility for the underlying EB-2 classification, they must then establish 
that they merit a discretionary waiver of the job offer requirement "in the national interest." 
Section 203(b )(2)(B)(i) of the Act. While neither the statute nor the pertinent regulations define the 
term "national interest," Matter of Dhanasar, 26 l&N Dec. 884, 889 (AAO 2016), provides the 
framework for adjudicating national interest waiver petitions. Dhanasar states that U.S . Citizenship 
and Immigration Services (USCIS) may, as matter of discretion, 1 grant a national interest waiver if 
the petitioner demonstrates that: 
1 See Flores v. Garland, 72 F.4th 85, 88 (5th Cir. 2023) (joining the Ninth, Eleventh, and D.C. Circuit Courts (and Third 
in an unpublish ed decision) in concluding that USCIS ' decision to grant or deny a national interest waiver is discretionary 
in nature). 
• The proposed endeavor has both substantial merit and national importance; 
• The individual is well-positioned to advance their proposed endeavor; and 
• On balance, waiving the job offer requirement would benefit the United States. 
Id. 
II. ANALYSIS 
In his business plan, the Petitioner states he will be the head bookkeeper and tax preparer for a 
Massachusetts-based accounting, bookkeeping, and tax preparation company serving American, 
Brazilian, and Hispanic populations and businesses. The Petitioner explains his company opened in 
2022, he is the sole owner and employee, and he plans to open offices in Florida and Georgia within 
four years. In his first personal statement, the Petitioner added that he would develop training 
programs and help clients navigate 
the complex tax system in the United States. 
The Petitioner submitted evidence that he holds the equivalent of a United States bachelor's degree 
and over five years of progressive experience in accounting. The Director determined that the 
Petitioner qualified for EB-2 classification as a member of the professions holding an advanced degree. 
We agree. The only issue on appeal is whether he qualifies for and merits a waiver of the job offer 
requirement in the national interest. 
A. Substantial Merit and National Importance 
The first Dhanasar prong, substantial merit and national importance, focuses on the specific endeavor 
that the individual proposes to undertake. Dhanasar, 26 I&N Dec. at 889. The endeavor's merit may 
be demonstrated in a range of areas such as business, entrepreneurialism, science, technology, culture, 
health, or education. Id. The Director determined the Petitioner established the substantial merit of 
his proposed endeavor. We agree. 
The Director concluded the Petitioner did not establish the national importance of his proposed 
endeavor. In determining whether the proposed endeavor has national importance, we consider its 
potential prospective impact. Id. This consideration may include whether the proposed endeavor has 
significant potential to employ U.S. workers (particularly in an economically depressed area), has 
other substantial positive economic effects, has national or even global implications within the field, 
or has other broader implications indicating national importance. Id. at 889-90. The Director 
determined the Petitioner did not establish that his proposed endeavor would sufficiently extend 
beyond an organization and its clients to impact his field more broadly, would have substantial positive 
economic effects, would broadly enhance societal welfare, or impact a matter that a government entity 
has described as having national importance or is the subject of national initiatives. 
On appeal, the Petitioner asserts the Director erred and his business plan shows his proposed endeavor 
shows substantial potential for job creation and to gain significant market share. The Petitioner's 
business plan states that the revenue of the accounting services industry in the United States is $144.5 
billion and is projected to rise to $151.5 billion by 2028. The plan projects the Petitioner's company 
will employ two other individuals the first year, increasing to 18 in the fifth year. The plan forecasts 
the company will have a net profit of $26,457 the first year, increasing to $172,997 in the fifth year; 
2 
and make tax payments of $33,089 the first year, increasing to $214,737 in the fifth year. The 
employment of up to 18 people does not demonstrate significant potential to employ United States 
workers, even if the Petitioner's company operates in an economically depressed area. The company's 
projected net profit and tax payments also do not establish that the company would have substantial 
positive economic effects on a level commensurate with national importance considering the 
accounting services industry's revenue is $144.5 billion. See id. at 890 (discussing significant 
potential to employ United States workers and other substantial positive economic effects as indicative 
of national importance). 
The Petitioner also claims the Director did not adequately consider reference letters which attest to the 
prospective impact of his proposed endeavor. The Petitioner submitted a letter from E-N-2, Assistant 
Professor of Accounting at ______ expressing his opinion that the Petitioner qualifies for 
a national interest waiver. Professor N- states the Petitioner's proposed endeavor "has significant 
potential to strengthen U.S. companies by contributing to their continued growth and profitability." 
Professor N- discusses the importance of accounting, tax planning services, and business transactions 
between Brazil and the United States. Professor N- summarizes the Petitioner's education and 
professional experience and notes the Petitioner plans to apply to become a certified public accountant. 
Professor N- does not, however, specify how the Petitioner's work would extend beyond his 
company's individual clients to impact his field more broadly on a level commensurate with national 
importance. Cf id. at 892 (stating Dhanasar submitted probative expert letters describing the 
importance of his specific research as it relates to U.S. strategic interests). 
The Petitioner also submitted letters from employers and colleagues discussing his achievements. For 
example, A-F-L- praises the Petitioner's work in Quickbooks and commends his "distinguished ability 
to solve tax-related problems in a simple, effective, and extremely assertive manner." R-D-A-N­
praises the Petitioner's preparations of income tax returns and states his "work with [his] office was 
essential to achieve extremely positive results regarding customer satisfaction." F-M-M-P­
recommends the Petitioner as a "distinguished professional" who performed "activities in the Tax and 
Accounting areas with exceptional ability in customer service, always making the processes faster and 
more efficient." M-A-F-J- commends the Petitioner's accounting services, which enabled his 
company to save 37 percent in one year. A-B-D-F-F- states the Petitioner's work resolved problems 
in accounting, fiscal, payroll, auditing and forensics of companies in the state of Goias in Brazil. A­
H-N-D-C- praises the Petitioner as "a distinguished professional in his field" who has a "unique 
capacity to solve difficult situations for clients by offering the best possible strategy." While these 
letters attest to the Petitioner's significant skills, experience, and successful work for the authors' 
businesses, they do not address his specific proposed endeavor or indicate that it would extend beyond 
his company to impact the accounting field more broadly. See id. at 889 ( explaining "we look for 
broader implications"). 
In response to the Director's request for evidence (RFE), the Petitioner submitted additional letters 
from A-H-T- and O-A-F-. A-H-T- recounts the Petitioner led "extraordinary growth" in their 
company's portfolio and his "work undoubtedly serves as an inspiring example for other professionals 
in the field." A-H-T- explains the Petitioner's "ongoing commitment to accounting excellence 
maintains U.S. standards at a globally competitive level, ensuring that the companies continue to excel 
2 We use initials to protect the privacy of the referenced individuals. 
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internationally." O-A-F- commends the Petitioner's work for his company and expresses confidence 
that the Petitioner's "experience in regulatory compliance and his ability to help companies comply 
with the strictest standards would be indispensable qualities for any organization in the US." O-A-F­
opines the Petitioner's work "not only benefits the individual entrepreneur but actually impacts the 
entire market, especially when we consider that healthy, well-managed companies contribute to 
economic stability and overall growth." A-H-T- and O-A-F- attest to the Petitioner's notable skills 
and experience and express confidence in his ability to successfully serve clients in the United States, 
but they do not specify how his company's work would extend beyond its individual clients to impact 
the accounting field more broadly. 
The Petitioner further asserts the Director erroneously concluded his proposed endeavor would not 
have broader implications because his company will provide specialized financial services which are 
vital to companies in various industries. In his statement submitted in response to the RFE, the 
Petitioner states his company would provide inoculation of accounting software, cloud-based 
platforms and double-entry accounting; tax software, regulatory compliance tools; legal 
documentation software, business planning tools; audit software, internal control assessment methods; 
financial reporting tools, tax identification and S-Corp application tools; accounting analysis and 
financial modeling. The Petitioner explains that these services and techniques cannot be fully 
performed by ordinary accountants and his strategic use of these approaches and tools "will result in 
a positive social and economic impact on [his] clients, promoting growth, productivity, and business 
success." We do not question the Petitioner's skills and ability to provide specialized services. The 
Petitioner has not established, however, that his provision of specialized services would extend beyond 
his company's clients to impact his field more broadly on a level commensurate with national 
importance. 
The Petitioner claims his proposed endeavor will broadly enhance societal welfare or cultural 
enrichment by aligning with the principles of the Circular Economy, and providing tax preparation, 
advanced bookkeeping, company creation, auditing, financial statements, and reinstatement and 
reporting mechanisms. In his RFE response statement, the Petitioner asserts his proposed endeavor 
"will contribute to closing the financial literacy gap and empow[er] individuals to make informed 
decisions about their finances." The Petitioner explains that by providing services in multiple 
languages, he will ensure "that diverse communities can access essential financial resources." The 
Petitioner also states he will provide affordable services that will alleviate financial burdens for small 
and medium-sized businesses, which will strengthen the financial foundations of local businesses and 
stimulate sustainable economic development. The Petitioner claims his proposed endeavor will 
broadly impact society by "creat[ing] a more financially literate and economically resilient 
population." 
While the relevant evidence indicates the Petitioner may achieve these goals for his company's 
individual clients, it does not establish that his work would reach beyond serving individual clients to 
broadly enhance societal welfare or cultural enrichment. In Dhanasar we determined that the 
petitioner's teaching activities did not rise to the level of having national importance because they 
would not impact his field more broadly. Id. at 893. Here, the record does not show that the 
Petitioner's proposed endeavor stands to sufficiently extend beyond his company's clients to impact 
his field more broadly in a manner indicative of national importance. 
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The Petitioner also asserts his proposed endeavor impacts a matter that a government entity has 
described as having national importance or is the subject of national initiatives. The Petitioner claims 
his proposed endeavor aligns with "the broader national agenda, emphasizing economic stability, job 
creation, and sustainable financial practices." The Petitioner did not submit evidence of this national 
agenda or of any other specific matters or initiatives that his proposed endeavor would impact. Rather, 
he states generally that "government agencies have emphasized the importance of initiatives that 
enhance financial education and economic stability" and refers to "the broader national effort to create 
a resilient and prosperous economy." Without specifically identifying a matter that a government 
entity has described as having national importance or is the subject of national initiatives, the Petitioner 
has not demonstrated that his proposed endeavor would align with such a matter or initiatives in a 
manner commensurate with national importance. In addition, our assessment of national importance 
does not focus on the importance of issues affecting a field or our nation in general, but "focuses on 
the specific endeavor that the foreign national proposes to undertake." Id. at 889. Here, the Petitioner 
has not demonstrated the potential prospective impact of his proposed endeavor on any specific 
national matter or initiative. See id. (explaining we consider the proposed endeavor's potential 
prospective impact when assessing national importance). 
The Petitioner has not established that his proposed endeavor has significant potential to employ 
United States workers, would have other substantial positive economic effects, has a potential 
prospective impact on a national matter or initiative, or would otherwise impact his field more broadly 
in a manner indicative of national importance. 
C. The Remaining Dhanasar Prongs 
The Petitioner has not established the national importance of his specific proposed endeavor and he 
does not meet the first prong of the Dhanasar framework. As this issue is dispositive of the 
Petitioner's appeal, we decline to reach and hereby reserve determination of his eligibility under the 
second and third prongs of the Dhanasar framework. See INS v. Bagamasbad, 429 U.S. 24, 25 (1976) 
( stating that "courts and agencies are not required to make findings on issues the decision of which is 
unnecessary to the results they reach"); see also Matter of L-A-C-, 26 I&N Dec. 516, 526 n.7 (BIA 
2015) (declining to reach alternative issues on appeal where an applicant is otherwise ineligible). 
III. CONCLUSION 
The 
Petitioner has not established the national importance of his proposed endeavor and does not meet 
the first prong of the Dhanasar analytical framework. Consequently, he has not demonstrated that he 
is eligible for or merits a waiver of the job offer requirement in the national interest as a matter of 
discretion. 
ORDER: The appeal is dismissed. 
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