dismissed EB-2 NIW Case: Accounting

U.S. Citizenship 
and Immigration 
Services 
Non-Precedent Decision of the
Administrative Appeals Office 
Date: AUG. 31, 2023 In Re: 28127625 
Appeal of Nebraska Service Center Decision 
Form 1-140, Immigrant Petition for Alien Workers (National Interest Waiver) 
The Petitioner, an accountant, seeks classification under the employment-based, second-preference 
(EB-2) immigrant visa category as a member of the professions holding an "advanced degree" and a 
waiver of the category's job-offer requirement. See Immigration and Nationality Act (the Act) section 
203(b )(2)(B)(i), 8 U.S.C. § l 153(b )(2)(B)(i). U.S. Citizenship and Immigration Services (USCIS) has 
discretion to excuse a job offer - and thus a certification from the U.S . Department of Labor (DOL) -
if a petitioner demonstrates that a waiver would be "in the national interest." Id. 
The Director of the Nebraska Service Center denied the petition. The Director found the Petitioner 
qualified as an advanced degree professional and that his proposed U.S. endeavor has "substantial 
merit." But the Director concluded that the Petitioner ultimately did not demonstrate the merits of a 
national interest waiver in this matter. On appeal, the Petitioner contends that the Director overlooked 
evidence. 
The Petitioner bears the burden of demonstrating eligibility for the requested benefit by a 
preponderance of the evidence . Matter of Chawathe , 25 I&N Dec. 369, 375-76 (AAO 2010). 
Exercising de novo appellate review, see Matter of Christo 's, Inc., 26 I&N Dec. 537, 537 n.2 (AAO 
2015), we conclude that he has not established the claimed "national importance" of his proposed 
endeavor. We will therefore dismiss the appeal. 1 
I. LAW 
To establish eligibility for a national interest waiver, petitioners must first demonstrate their 
qualifications for the requested EB-2 immigrant visa category - either as advanced degree 
professionals or noncitizens of "exceptional ability" in the sciences, arts, or business. Section 
203(b)(2)(A) of the Act. To protect the jobs of U.S. workers, this visa category generally requires 
prospective employers to seek noncitizens ' services and obtain DOL certifications to permanently 
employ the beneficiaries in the country. Section 212(a)(5)(D) of the Act, 8 U.S.C. § 1182(a)(5)(D). 
To avoid these job offer/labor certification requirements, petitioners must demonstrate that waivers of 
the U.S.-worker protections are in the national interest. Section 203(b)(2)(B)(i) of the Act. 
1 We also deny the Petitioner 's request for oral argument. See 8 C.F .R. § 103.3(b) . We do not find additional argument 
necessary to resolve the appeal. Id. 
Neither the Act nor regulations define the term "national interest." So, we have established a 
framework for adjudicating these waiver requests. See Matter of Dhanasar, 26 I&N Dec. 884, 889 
(AAO 2016). If otherwise qualified as advanced degree professionals or noncitizens of exceptional 
ability, petitioners may merit discretionary waivers of the job-offer/labor certification requirements if 
they establish that: 
• Their proposed U.S. work has "substantial merit" and "national importance;" 
• They are "well positioned" to advance their intended endeavors; and 
• On balance, waivers of the job-offer/labor certification requirements would benefit the United 
States. 
Id. 
II. ANALYSIS 
The Petitioner, an Indian native and Canadian citizen, seeks to start his own consulting firm in the 
United States. The firm would provide accounting, audit, tax, and advisory services to self-employers, 
professionals, and small businesses. 
The record shows that the Petitioner has a master of business administration (MBA) degree and a U.S. 
license as a certified public accountant. In India, he worked about 20 years in various banking 
management positions. While in nonimmigrant work visa status, he has since acquired about 20 years 
of experience as an accountant in the United States. 
A. Advanced Degree Professional 
The Petitioner submitted evidence that his 1994 MBA from a Canadian university equates to a U.S. 
MBA. We therefore affirm the Director's finding that the Petitioner qualifies for EB-2 classification 
as an advanced degree professional. See 8 C.F.R. § 204.5(k)(2) (defining the term "advanced degree" 
to include "any United States academic or professional degree or a foreign equivalent degree above 
that of baccalaureate"). 
B. Substantial Merit 
We also agree with the Director that the Petitioner's proposed endeavor has substantial merit. The 
record shows that his consultancy could generate substantial U.S. economic benefits, including 
spurring growth of small businesses, on whom the country largely relies to create jobs. See Matter of 
Dhanasar, 26 I&N Dec. at 889 (holding that evidence of an endeavor's "potential to create a 
significant economic impact" may demonstrate the undertaking's substantial merit). 
C. National Importance 
The Director found insufficient evidence to demonstrate that the Petitioner's proposed U.S. endeavor 
has national importance. The Director stated: 
2 
You have not established how a single accountant will have national or global 
implications within the field, will have significant potential to employ U.S. workers, 
will broadly enhance societal welfare or will impact a matter that the government has 
deemed as having national importance. 
On appeal, the Petitioner contends that his evidence shows the national, economic importance of U.S. 
small businesses, which reportedly account for 44% of the country's economic activity and create two­
thirds of its new jobs. He also notes that South Asians, like him, manage many U.S. small businesses 
and need professionals with his background to help grow their companies. As a noncitizen, he says 
he understands their "special needs and requirements" and is "in an ideal position to guide them." 
The Petitioner states: 
No individual accountant - or for that matter a large accounting firm - will have 
'national or global implications within the field.' However, individuals like me 
together with large accounting firms, have a role to play in serving the community. It 
is akin to the contribution of small businesses alongside large corporations. A drop of 
water by itself is insignificant but when it joins billions and trillions of other drops, it 
becomes [an] ocean! 
But, in determining whether a proposed endeavor has national importance, USCIS must focus on a 
petitioner's intended undertaking, specifically its "potential prospective impact." Matter ofDhanasar, 
26 I&N Dec. at 889. "An undertaking may have national importance for example, because it has 
national or even global implications within a particular field, such as those resulting from certain 
improved manufacturing processes or medical advances." Id. Also, a nationally important endeavor 
may have significant potential to employ U.S. workers or generate other positive economic benefits, 
particularly in an economically depressed area. Id. at 890. 
We agree with the Petitioner that providing accounting services to U.S. small businesses is 
meritorious. But he has not demonstrated that his spec[fic endeavor would have national implications 
economically or within the accounting field. On appeal, he estimates that it would cost $120,000 to 
establish his consulting firm. But the record lacks details about the proposed firm's scope, such as its 
projected revenues, number of employees, or whether it would benefit an economically depressed 
area. The record also lacks evidence that the firm would provide improvements or advances within 
the accounting field, and, by the Petitioner's own admission, "[n]o individual accountant ... will have 
'national or global implications within the field."' The Petitioner therefore has not demonstrated the 
claimed "national importance" of his proposed endeavor. 
The Director also found insufficient evidence that the Petitioner was well-positioned to advance his 
endeavor or that a waiver of U.S.-worker protections would ultimately benefit the country. But our 
decision regarding his proposal's lack of national importance resolves this appeal. We therefore 
decline to reach and hereby reserve his appellate arguments regarding his qualifications to advance 
the endeavor and the purported benefits of a waiver to the United States. See INS v. Bagamasbad, 429 
U.S. 24, 25 (1976) (stating that agencies are not required to make "purely advisory findings" on issues 
unnecessary to their ultimate decisions); see also Matter ofL-A-C-, 26 I&N Dec. 516, 526 n. 7 (BIA 
3 
2015) ( declining to reach alternate, appellate issues where an applicant did not otherwise qualify for 
relief). 
III. CONCLUSION 
The Petitioner has not demonstrated that his proposed U.S. endeavor has national importance. We 
will therefore affirm the petition's denial. 
ORDER: The appeal is dismissed. 
4