dismissed EB-2 NIW Case: Accounting

U.S. Citizenship 
and Immigration 
Services 
In Re: 20242664 
Appeal of Texas Service Center Decision 
Non-Precedent Decision of the 
Administrative Appeals Office 
Date : MAR. 10, 2022 
Form I-140 , Immigrant Petition for Alien Worker (Advanced Degree, Exceptional Ability, National 
Interest Waiver) 
The Petitioner, an accountant, seeks second preference 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 EB-2 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 that the Petitioner qualified 
for classification as a member of the professions holding an advanced degree , but that she had not 
established that a waiver of the required job offer, and thus of the labor certification, would be in the 
national interest. 
On appeal , the Petitioner submits a brief asserting that she is eligible for a national interest waiver. 
In these proceedings , it is the petitioner's burden to establish eligibility for the immigration benefit 
sought. Section 291 of the Act, 8 U.S.C. § 1361. Upon de nova review , we will dismiss the appeal. 
I. LAW 
To establish eligibility for a national interest waiver, a petitioner must first demonstrate qualification 
for the underlying EB-2 visa classification, as either an advanced degree professional or an individual 
of exceptional ability in the sciences , arts, or business. Because this classification requires that the 
individual's services be sought by a U.S. employer, a separate showing is required to establish that a 
waiver of the job offer requirement is in the national interest. 
Section 203(b) of the Act sets out this sequential framework: 
(2) Aliens who are members of the professions holding advanced degrees or aliens of 
exceptional ability. -
(A) In general. - Visas shall be made available ... to qualified immigrants who are 
members of the professions holding advanced degrees or their equivalent or 
who because of their exceptional ability in the sciences, arts, or business, will 
substantially benefit prospectively the national economy, cultural or 
educational interests, or welfare of the United States, and whose services in the 
sciences, arts, professions, or business are sought by an employer in the United 
States. 
(B) Waiver ofjob offer-
(i) National interest waiver. ... [T]he Attorney General may, when the Attorney 
General deems it to be in the national interest, waive the requirements of 
subparagraph (A) that an alien's services in the sciences, arts, professions, or 
business be sought by an employer in the United States. 
While neither the statute nor the pertinent regulations define the term "national interest," we set forth 
a framework for adjudicating national interest waiver petitions in the precedent decision Matter of 
Dhanasar, 26 I&N Dec. 884 (AAO 2016). Dhanasar states that after a petitioner has established 
eligibility for EB-2 classification, U.S. Citizenship and Immigration Services (USCIS) may, as matter 
of discretion 1, grant a national interest waiver if the petitioner demonstrates: ( 1) that the foreign 
national's proposed endeavor has both substantial merit and national importance; (2) that the foreign 
national is well positioned to advance the proposed endeavor; and (3) that, on balance, it would be 
beneficial to the United States to waive the requirements of a job offer and thus of a labor certification. 
The first prong, substantial merit and national importance, focuses on the specific endeavor that the 
foreign national proposes to undertake. The endeavor's merit may be demonstrated in a range of areas 
such as business, entrepreneurialism, science, technology, culture, health, or education. In 
determining whether the proposed endeavor has national importance, we consider its potential 
prospective impact. 
The second prong shifts the focus from the proposed endeavor to the foreign national. To determine 
whether he or she is well positioned to advance the proposed endeavor, we consider factors including, 
but not limited to: the individual's education, skills, knowledge and record of success in related or 
similar efforts; a model or plan for future activities; any progress towards achieving the proposed 
endeavor; and the interest of potential customers, users, investors, or other relevant entities or 
individuals. 
The third prong requires the petitioner to demonstrate that, on balance, it would be beneficial to the 
United States to waive the requirements of a job offer and thus of a labor certification. In performing 
this analysis, USCIS may evaluate factors such as: whether, in light of the nature of the foreign 
national's qualifications or the proposed endeavor, it would be impractical either for the foreign 
national to secure a job offer or for the petitioner to obtain a labor certification; whether, even assuming 
that other qualified U.S. workers are available, the United States would still benefit from the foreign 
national's contributions; and whether the national interest in the foreign national's contributions is 
sufficiently urgent to warrant forgoing the labor certification process. In each case, the factor(s) 
1 See also Poursina v. USCIS. No. 17-16579, 2019 WL 4051593 (Aug. 28, 2019) (finding USCIS' decision to grant or 
deny a national interest waiver to be discretionary in nature). 
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considered must, taken together, indicate that on balance, it would be beneficial to the United States 
to waive the requirements of a job offer and thus of a labor certification. 2 
II. ANALYSIS 
The Director determined that the Petitioner qualifies as a member of the professions holding an advanced 
degree. The remaining issue to be determined is whether the Petitioner has established that a waiver of 
the requirement of a job offer, and thus a labor certification, would be in the national interest. For the 
reasons discussed below, we conclude that the Petitioner has not sufficiently demonstrated the national 
importance of her proposed endeavor under the first prong of the Dhanasar analytical framework. 
Regarding her claim of eligibility under Dhanasar' s first prong, the Petitioner initially indicated that she 
plans "to work with accounting firms, businesses, or corporations to provide expert advice as an 
accountant." She stated that she intends "to serve as a consultant for multinational companies, including 
those companies doing business or planning on doing business in Brazil. By working with individuals 
and companies moving into the Brazilian market, I can help navigate the complex regulations that they 
will face when making the move into this market."3 
The Director issued a request for evidence (RFE) asking the Petitioner to provide further information 
and evidence regarding her proposed endeavor in the United States. In response, the Petitioner 
asserted that she intended "to continue working as an Accountant for my own company to assist U.S. 
companies in need of my specialized knowledge." She further stated: "In 2019, I started my own 
company to render services related to bookkeeping, international account recommendation, 
international tax planning, corporate structure, accounts receivables and accounts payables, and 
individual and corporate tax preparation services." 4 In addition, the Petitioner indicated that she 
planned "to continue offering my accounting expertise within my company as an Accountant assisting 
U.S.-based companies with the improvement of their accounting systems or financial operations in the 
United States." 
The Petitioner submitted the business plan for her company 
I I "a Florida-based accounting services company." This business plan includes industry and market 
analyses, information about her company and its services, financial forecasts and projections, 
marketing strategies, a discussion of the Petitioner's work experience in Brazil, and a description of 
company personnel. Regarding future staffing, the Petitioner's business plan anticipates that 
I I will employ three personnel in year one, six in year two, eight in 
year three, 11 in year four, and 12 in year five, but she did not elaborate on these projections or provide 
evidence supporting the need for these additional employees. In addition, while her plan offers sales 
2 See Dhanasar, 26 I&N Dec. at 888-91, for elaboration on these three prongs. 
3 Her list of proposed services included: "Prepare, examine, or analyze accounting records, financial statements, or other 
financial reports to assess accuracy, completeness, and conformance to rep01ting and procedural standards; report to 
management regarding the finances of establishment; establish tables of accounts and assign entries to proper accounts; 
develop, implement, modify, and document record keeping and accounting systems, making use of current computer 
technology; and compute taxes owed and prepare tax returns, ensuring compliance with payment, reporting, or other tax 
requirements." 
4 As the Petitioner is applying for a waiver of the job offer requirement, it is not necessary for her to have a job offer from 
a specific employer. However, we will consider information about her position to illustrate the capacity in which she 
intends to work in order to determine whether her proposed endeavor meets the requirements of the Dhanasar framework. 
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projections of $322,507 in year one, $470,888 in year two, $611,832 in year three, $791,630 in year 
four, and $888,578 in year five, she did not adequately explain how these sales forecasts were 
calculated. 
The Petitioner also submitted recommendation letters from colleagues who discuss her business skills 
and accomplishments. For example, regarding the Petitioner's knowledge of Brazilian legal standards, 
I I a lawyer with I I stated that the Petitioner 
"analyzed all the details of the legal regulations and at the international level, and guided us on how 
we should report the information to the Federal Revenue Service of Brazil." Additionally,! I I I an owner of ________ asserted that the Petitioner "is certainly a specialist in 
her field of expertise, and I am confident that her company can benefit not only my company, but it 
will significantly contribute to the U.S. economy by generating jobs and improving the financial health 
of U.S. businesses." Likewise,! I an accounting and tax manager for I I 
indicated that the Petitioner "has a high level of expertise as an accountant and as an expert on tax 
legislation" and therefore she "is well-positioned to provide a valuable contribution to the United 
States economy." The Petitioner's business skills, knowledge, and experience in her field relate to the 
second prong of the Dhanasar framework, which "shifts the focus from the proposed endeavor to the 
foreign national." Id. at 890. The issue here is whether the specific endeavor that she proposes to 
undertake has national importance under Dhanasar's first prong. 
The record includes information about the long-term outlook for the accounting profession, the value 
of retaining and recruiting experienced veteran accountants, solutions for maximizing accounting firm 
staffing in a strengthening economy, pathways for future accounting business success, taxpayer relief 
during the COVID-19 pandemic, and Internal Revenue Service news and resources. In addition, the 
Petitioner provided articles discussing technology-driven changes in audit and tax services, the 
projected increase in job openings in the accounting field, the value of accounting in business, the 
occupational outlook for accountants, services offered by SelectUSA to facilitate business investment 
into the United States, Brazilian foreign direct investment in our country, and accounting services in 
the United States. The record therefore demonstrates that the Petitioner's proposed work has 
substantial merit. 
In the decision denying the petition, the Director determined that the Petitioner had not demonstrated 
the national importance of her proposed endeavor. The Director stated that the Petitioner had not shown 
that her undertaking "stands to sufficiently extend beyond her clients to impact the industry or field more 
broadly." The Director also indicated that the Petitioner had not demonstrated that her proposed work 
"offers substantial positive economic effects for our nation." 
In her appeal brief, the Petitioner argues that her proposed endeavor stands to "generate substantial ripple 
effects upon key commercial and business activities on behalf of the United States." She claims that her 
undertaking will "contribute to cross-border trade and increased revenue, ultimately helping to increase 
the flow of money in the U.S. on the national level, which will contribute to U.S. gross domestic product 
(GDP)." In addition, the Petitioner asserts that her endeavor stands "to bring significant contributions to 
the economy of scale, as well as potentially employ a significant number of U.S. workers." The Petitioner 
also contends that her proposed work serves the national economy by "offering economic convenience 
and agility," incentivizing "significant foreign investment activities in the nation," "boosting the U.S.' 
economic advantage," building "American opportunity," and "driving competitive advantage for U.S. 
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companies and investors that wish to expand and internationalize their commercial operations ." In 
addition, she states that her undertaking "promote[ s] the national economy by incentivizing cross­
border transactions , foreign direct investments , and international business negotiations on behalf of 
the United States." Moreover , she indicates that her proposed work "will enhance the United States' 
economy and its business capacities." 
In determining national importance, the relevant question is not the importance of the field, industry, 
or profession in which the individual will work; instead we focus on the "the specific endeavor that 
the foreign national proposes to undertake." See Dhanasar, 26 I&N Dec. at 889. In Dhanasar, we 
further noted that "we look for broader implications" of the proposed endeavor and that "[a]n 
undertaking may have national importance for example, because it has national or even global 
implications within a particular field." Id. We also stated that "[a]n endeavor that has significant 
potential to employ U.S. workers or has other substantial positive economic effects, particularly in an 
economically depressed area, for instance, may well be understood to have national importance ." Id. 
at 890. 
To evaluate whether the Petitioner's proposed endeavor satisfies the national importance requirement 
we look to evidence documenting the "potential prospective impact" of her work. While the 
Petitioner's statements reflect her intention to provide valuable accounting services for her company's 
clients, she has not offered sufficient information and evidence to demonstrate that the prospective 
impact of her proposed endeavor rises to the level of national importance. 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, we conclude the record does not show 
that the Petitioner 's proposed endeavor stands to sufficiently extend beyond her company and its 
clientele to impact the accounting field or the U.S. economy more broadly at a level commensurate 
with national importance . 
Furthermore , the Petitioner has not demonstrated that the specific endeavor she proposes to undertake 
has significant potential to employ U.S. workers or otherwise offers substantial positive economic 
effects for our nation. Specifically, she has not shown that her company's future staffing levels and 
business activity stand to provide substantial economic benefits in Florida or the United States. While 
the sales forecast for I I indicates that her company has growth 
potential, it does not demonstrate that the benefits to the regional or national economy resulting from the 
Petitioner's undertaking would reach the level of "substantial positive economic effects" contemplated 
by Dhanasar. In addition, although the Petitioner asserts that her company will hire U.S. employees, she 
has not offered sufficient evidence that the area where! !operates 
is economically depressed , that she would employ a significant population of workers in that area, or 
that her endeavor would offer the region or its population a substantial economic benefit through 
employment levels or business activity. Accordingly, the Petitioner 's proposed work does not meet 
the first prong of the Dhanasar framework. 
Because the documentation in the record does not establish the national importance of her proposed 
endeavor as required by the first prong of the Dhanasar precedent decision, the Petitioner has not 
demonstrated eligibility for a national interest waiver. Further analysis of her eligibility under the second 
and third prongs outlined in Dhanasar, therefore, would serve no meaningful purpose. 
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III. CONCLUSION 
As the Petitioner has not met the requisite first prong of the Dhanasar analytical framework, we conclude 
that she has not established she is eligible for or otherwise merits a national interest waiver as a matter 
of discretion. The appeal will be dismissed for the above stated reasons, with each considered as an 
independent and alternate basis for the decision. 
ORDER: The appeal is dismissed. 
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