dismissed EB-2 NIW Case: Accounting

U.S. Citizenship 
and Immigration 
Services 
Non-Precedent Decision of the
Administrative Appeals Office 
Date: AUGUST 23, 2024 In Re: 33569276 
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 I&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 response to the Director's request for evidence (RFE), the Petitioner submitted a business plan for 
a consulting company focusing on financial market analysis, particularly in International Financial 
Reporting Standards (IFRS) compliance and strategic financial planning. The business plan states the 
Petitioner will serve as the company's chief executive officer (CEO) and the company will operate in 
Florida. 
The Petitioner submitted evidence that she holds the equivalent of a U.S. bachelor's degree and has 
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 she qualifies for and merits a waiver of the job offer 
requirement in the national interest. 
A. Substantial Merit and National Importance 
1. Substantial Merit 
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 indicated the Petitioner did not establish the substantial merit 
of her proposed endeavor because she did not sufficiently describe her proposed endeavor. On appeal, 
the Petitioner asserts she provided a detailed description of her proposed endeavor in response to the 
Director's request for evidence (RFE). 
The Petitioner's business plan submitted in response to the RFE describes her proposed endeavor in 
detail. The Petitioner also submitted articles on the importance of accounting and the public interest 
role of accountants. De novo review of the relevant evidence shows the substantial merit of the 
Petitioner's proposed endeavor and the Director's contrary determination is withdrawn. 
2. National Importance 
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 concluded the 
Petitioner did not establish the national importance of her proposed endeavor. 
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On appeal, the Petitioner claims the Director used a template and overlooked the evidence she 
presented that demonstrates the national importance of her proposed endeavor. We agree the 
Director's decision contains language that does not specifically address all the relevant evidence 
submitted. De novo review of the entire record does not, however, show any error in the Director's 
ultimate determination. 
The Petitioner asserts her proposed endeavor has national importance because it aligns with matters 
of national importance as defined by government entities. Specifically, the Petitioner cites the Internal 
Revenue Service's (IRS's) emphasis on the importance of accurate compliance for small businesses. 
The Petitioner also asserts that by providing her expertise in IFRS, she will equip American companies 
to operate effectively in global markets and align with U.S. Department of Commerce reports that 
businesses compliant with international standards are more likely to engage in international trade. The 
Petitioner also claims her proposed endeavor has the potential for global or national implications 
within the economy by improving financial management, promoting tax compliance, and supporting 
the growth of small businesses and startups. 
The Petitioner does not submit evidence of the IRS' s and Department of Commerce concerns she 
claims she will address, and she does not explain how her company's work would extend beyond 
assistance to individual businesses to impact her field more broadly. See id. at 889 ( explaining "we 
look for broader implications"). The Petitioner also does not specify how her company's work in 
financial management, promoting tax compliance, and supporting the growth of small businesses and 
startups would contribute to her field beyond assisting individual clients. The Petitioner's business 
plan states her company will offer services in IFRS compliance consulting, financial strategy 
development, compliance training programs, financial reporting optimization, regulatory advisement, 
strategic financial planning, corporate governance enhancement, sustainability reporting, and 
continuous advisory support. However, the record does not indicate that the Petitioner developed any 
of these services or that her company would otherwise make significant contributions impacting her 
field more broadly. See id. (discussing improved manufacturing processes or medical advances as 
examples of national or even global implications within a particular field). 
The Petitioner also claims her proposed endeavor will create "a myriad of employment opportunities" 
and its "potential to generate tax revenues and stimulate growth in various sectors will have a 
pronounced positive economic impact." However, the Petitioner's business plan does not state the 
company's projected tax payments or that it would employ any personnel apart from the Petitioner. 
The plan states the compliance consulting industry revenue was estimated at $110.5 million in 2023. 
The plan does not indicate that the Petitioner's company would earn revenue, make tax payments or 
otherwise provide substantial positive economic effects at a level commensurate with national 
importance given the size of the industry's revenue in the United States. 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 further asserts her proposed endeavor will enhance societal welfare by supporting and 
empowering businesses leading to reinforced transparency, integrity, and confidence in financial 
systems and institutions. The Petitioner also claims the improved financial management she would 
provide to businesses would "positively impact the livelihoods of business owners and their 
employees, translating into a stronger workforce committed to their jobs, which will undoubtedly 
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generate economic growth." The record does not demonstrate, however, how the Petitioner's 
company's work would extend beyond assisting individual client companies to impact businesses in a 
manner commensurate with national importance. 
The Petitioner submitted articles on the types of auditors, the certified public accountant (CPA) 
shortage, the public interest role of accountants, IFRS, the importance of accounting, developing a 
strong compliance strategy, the financial services industry, the importance of auditors, the finance 
strategist, 2022 small business profile, the majority of Americans need improved financial planning 
but only a third seek professional help, and the U.S. Small Business Administration's implementation 
of rules to address persistent capital access gaps. These articles address the importance of accounting 
and related issues, but they do not address the Petitioner's proposed endeavor. 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, none of the documents mention the Petitioner or address the potential prospective impact 
of her proposed endeavor. See id. (explaining we consider the proposed endeavor's potential 
prospective impact when assessing national importance). 
The Petitioner also submitted letters from employers and colleagues who praise her accomplishments, 
knowledge and skills, but do not address her proposed endeavor. For example, E-V-M-2, O-G- and 
F-R- all praise the Petitioner's "commitment to the search for solutions and new proposals for the 
exponential growth of the company" and her "talent to interact with our clients and other international 
member firms ofl I C-N-C-V- also commends the Petitioner's accomplishments atl Iand 
describes her as a "highly skilled professional in the field of General Fund Administrators, Mutual and 
Investment Funds and Brokerage Firms." S-C-I-I- expresses her confidence that the Petitioner "will 
be a benefit for the United States nation" given her vast experience. C-T-L- expresses her assurance 
that the Petitioner will benefit the United States because "she is a financial and audit specialist." While 
these letters praise the Petitioner's achievements and express confidence in her ability to contribute to 
the accounting industry in the United States, they do not specifically address the potential prospective 
impact of her proposed endeavor. See id. ( explaining we consider the proposed endeavor's potential 
prospective impact when assessing national importance). 
The Petitioner also submitted a letter from S-S-, Professor of Accounting at _______ 
expressing his opinion that the Petitioner qualifies for a national interest waiver. S-S- summarizes the 
Petitioner's experience and qualifications and states her proposed endeavor has national importance 
"due to its potential to raise audit standards, enhance regulatory compliance, and set new benchmarks 
for excellence in audit management." S-S- also claims the Petitioner's proposed endeavor has 
significant potential to employ U.S. workers and have other substantial positive economic effects 
because her work could potentially lead to her clients' increased hiring to support expanded audit 
operations and in response to heightened efficiency. S-S- further asserts the Petitioner's proposed 
endeavor will broadly enhance societal welfare and cultural enrichment by reinforcing transparency 
and integrity within financial systems, disseminating advanced audit methodologies and best practices, 
fostering cultural diversity and sensitivity within financial institutions, promoting ethical business 
practices, and improving financial literacy among client businesses. S-S- also claims the Petitioner's 
proposed endeavor impacts matters the U.S. government has highlighted as being of national 
2 We use initials to protect the privacy of the referenced individuals. 
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importance such as initiatives to bolster financial security and regulatory compliance within the 
financial sector. Although S-S- describes how the Petitioner's expertise could address these matters, 
he does not explain how the Petitioner's work would extend beyond her company's individual clients 
to impact her 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). 
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 her 
company's clients to impact her field more broadly in a manner commensurate with national 
importance. Consequently, the Petitioner has not established the national importance of her proposed 
endeavor. 
B. The Remaining Dhanasar Prongs 
The Petitioner has not established 
the national importance of her specific proposed endeavor and she 
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 her 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 her proposed endeavor and does not meet 
the first prong of the Dhanasar analytical framework. Consequently, she has not demonstrated that 
she 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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