dismissed EB-2 NIW Case: Accounting And Finance

U.S. Citizenship 
and Immigration 
Services 
Non-Precedent Decision of the
Administrative Appeals Office 
Date: NOV. 7, 2023 In Re: 28354997 
Appeal of Nebraska Service Center Decision 
Form 1-140, Immigrant Petition for Alien Workers (National Interest Waiver) 
The Petitioner, an accounting and finance manager, seeks classification as a member of the professions 
holding an advanced degree. See Immigration and Nationality Act (the Act) section 203(b)(2), 
8 U.S.C. § 1153(b )(2). The Petitioner also seeks a national interest waiver of the job offer requirement 
that is attached to this EB-2 immigrant classification. See section 203(b )(2)(B)(i) of the Act, 8 U.S.C. 
§ 1153(b )(2)(B)(i). U.S. Citizenship and Immigration Services (USCIS) may grant this discretionary 
waiver of the required job offer, and thus of a labor certification, when it is in the national interest to 
do so. 
The Director of the Nebraska Service Center denied the petition, concluding that although the 
Petitioner qualified for classification as a member of the professions holding an advanced degree, he 
had not established 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. 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 Christo 's, Inc., 26 l&N Dec. 537, 537 n.2 (AAO 2015). Upon de novo 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. Section 203(b )(2)(B)(i) of the Act. Next, a 
petitioner must then demonstrate they merit a discretionary waiver of the job offer requirement "in the 
national interest." Section 203(b)(2)(B)(i) of the Act. Matter of Dhanasar, 26 l&N Dec. 884, 889 
(AAO 2016) provides that USCIS may, as matter of discretion, 1 grant a national interest waiver if the 
petitioner shows: 
1 See also Poursina v. USCIS, 936 F.3d 868 (9th Cir. 2019) (finding USCIS' decision to grant or deny a national interest 
waiver to be 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. 
II. ANALYSIS 
The Director concluded that the Petitioner qualifies as a member of the professions holding an 
advanced degree. Accordingly, the remaining issue to be determined on appeal 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. 
A. Substantial Merit and National Importance 
The first prong, substantial merit and national importance, focuses on the specific endeavor that the 
noncitizen proposes to undertake. See 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. In determining whether the proposed endeavor has national importance, we 
consider its potential prospective impact. 
The Petitioner stated on the Form 1-140, Immigrant Petition for Alien Workers, that he intends to work 
in the United States as an accounting and finance manager. His counsel stated in a letter of support as 
follows: 
[The Petitioner's] proposed endeavor involves his making financial, accounting, and 
investment recommendations that boost his employer's portfolios; maximize their 
return; and allow them to diversify their assets. During his tenure with [his former 
employer the Petitioner] played a pivotal role as the precursor of innovative solutions 
that led to corporate and investment maximization. In the several roles he held within 
the organization, [ the Petitioner] was responsible for thoroughly analyzing his 
employer's portfolio and financial status to determine their financial objectives, tax 
status, risk tolerance, or other information needed to develop a financial plan; 
developed individually tailored financial strategies and plans; consulted regarding 
investment planning, cash management and other areas [to help] the company reach 
financial objectives; analyzed financial data to develop strategies for meeting financial 
goals; and prepared financial documents summaries, investment performance reports 
and income projections among others. 
It is apparent that [the Petitioner] is a talented Accounting and Financial Management 
professional dedicated to strengthening the efficiency, boosting the revenues and 
minimizing the risks of the companies he is serving. Therefore, it is in the best interest 
of the United States to allow the most experienced and talented Financial Management 
professionals to contribute to U.S. economic growth by assisting U.S. entities and in 
managing their financing and increasing their revenues. 
2 
Accounting and Financial Managers like [the Petitioner] are central to business survival 
and growth as they are employed to ensure that a company's finances lead to increased 
profit as well as ensure the company's future financial projections are lucrative. 
Therefore, the Financial Management critically serves the United States economy and 
the viability of its financial industry by ensuring that the nation's countless businesses 
are optimally operated, especially now, during an unprecedented global crisis. 
[The Petitioner] endeavors to effectively assist U.S. enterprises increase their business 
profits by implementing successful financial strategies and reengineering their internal 
processes. [The Petitioner] will be focused on helping U.S. enterprises revive from the 
pandemic. 
In response to the Director's request for evidence (RFE), the Petitioner submitted a personal statement 
describing his proposed endeavor as follows: 
As an Accounting and Financial Management Professional, it is my role to "plan, 
direct, or coordinate accounting, investing, banking, insurance, securities, and other 
financial activities of a branch, office, or department of an establishment." 
My proposed endeavor is to continue successfully advancin[ my Accounting and 
Finance endeavor in the U.S. throngh my curre~t posirir at Ia tropicaJ 
produce import and distribution company based i Florida. 2 
My plan in the U.S. primarily focuses on contributing to the growth of American 
Society and the national economy. With my academic credentials and more than 11 
years of professional experience, I can contribute significantly to the economic sector 
and the financial relations maintained with other countries, especially Latin America, 
a market in which I have extensive experience. I intend to do so while progressing 
through my position at I l a national company that has coverage in not just 
one but several U.S. states and engages in economic activities with foreign countries. 
I intend to strategically direct the company to identify financial opportunities and 
threats, implement strategic planning and objectives, conduct various accounting 
operations, and better assess risk management, while also reviewing, approving, and 
tracking their sales, operational, and investment budget and designing organizational 
budget related to strategy fulfillment. With my background in Accounting and Finance, 
I have the skills to help the company develop and grow in a healthy and steady way, 
2 As the Petitioner is applying for a waiver of the job offer requirement, it is not necessary for him to have a job offer from 
a specific employer. However, we consider information about this position to illustrate the capacity in which he intends 
to work in order to determine whether his proposed endeavor meets the requirements of the Dhanasar framework. 
3 
bringing the same benefits that I was able to get to the company I served for more than 
11 years. 
The Petitioner also submitted copies of industry articles and reports as well as letters of 
recommendation and expert opinion letters in support of his eligibility, and noted that because 
accounting and financial analysis relies heavily on mathematics, he is seeking a waiver of the job offer 
requirement as a STEM professional. 
In the decision denying the petition, the Director concluded that the Petitioner's proposed work has 
both substantial merit and national importance. For the reasons discussed below, we withdraw the 
Director's determination that the Petitioner has demonstrated the national importance of his proposed 
endeavor under the first prong of the Dhanasar analytical framework. 
Here, the Petitioner stated his intent to work as an accounting and finance manager providing 
assistance to U.S. entities in order to manage their finances and increase their revenues. The Petitioner 
also supplemented the record with industry articles and reports pertaining to the value of financial 
consulting and planning on the U.S. economy. For these reasons, we agree with the Director's 
determination that the Petitioner's proposed endeavor has substantial merit. 
To evaluate whether the Petitioner's proposed endeavor satisfies the national importance requirement 
we look to evidence documenting the "potential prospective impact" of his particular undertaking. 
Although the Petitioner's statements reflect his intention to provide financial management services to 
U.S. companies, he has not offered sufficient information and evidence to demonstrate that the 
prospective impact of his proposed endeavor rises to the level of national importance. Further, while 
we note his assertion that both his degree and his endeavor incorporate mathematics and thus are in a 
STEM field, the Petitioner did not demonstrate that he would be engaged in activities that would 
impact the STEM field more broadly. 3 The Petitioner's uncorroborated statements are insufficient to 
support his claims that his financial management activities stand to provide substantial economic 
benefits to the United States. The Petitioner must support his assertions with relevant, probative, and 
credible evidence. See Matter ofChawathe, 25 l&N Dec. at 376. 
The Petitioner submitted industry reports and articles in support of the national importance of his 
proposed endeavor. The reports and articles relate to the financial services industry, labor shortages 
and challenges posed to the financial services industry due to the COVID-19 pandemic, and the 
importance of STEM professionals. We recognize the importance of the finance industry and related 
careers; however, merely working in the fields of accounting and finance or providing financial 
management services to individual U.S. companies is insufficient to establish the national importance 
of the proposed endeavor. Instead, we focus on the "the specific endeavor that the foreign national 
proposes to undertake." See Matter ofDhanasar, 26 I&N Dec. at 889. 
3 The guidance related to individuals with advanced STEM degrees states that USCIS recognizes the importance of 
progress in STEM fields and the essential role of individuals with advanced STEM degrees in fostering this progress, 
especially in focused critical and emerging technologies, national security, or other STEM areas important to U.S. 
competitiveness. See generally 6 USCIS Policy Manual F.5(D)(2), https://www.uscis.gov/policy-manual. However, the 
Petitioner did not demonstrate that his proposed endeavor in accounting and financial management relates to or has the 
potential to result in progress for a critical and emerging technology or national security, nor has the Petitioner 
demonstrated that the proposed endeavor aims to advance a STEM technology or STEM research. 
4 
In Dhanasar, we 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. The industry reports and articles submitted do not discuss any projected U.S. economic impact 
or job creation specifically attributable to the Petitioner's proposed endeavor. 
The record contains the Petitioner's resume and recommendation letters from his former employer. 
The letters mainly discuss the Petitioner's work experience and his professionalism, and convey his 
accounting expertise and the importance of his work to specific projects which helped his former 
employer overcome accounting and finance challenges. These letters, however, merely attest to the 
Petitioner's accounting and financial management experience and his importance to improving the 
financial operations for his former employer, and such attestations relate to the second prong of the 
Dhanasar framework. See id. We acknowledge that the Petitioner provided valuable accounting and 
financial management services to his former employer in the past. However, the Petitioner has not 
offered sufficient information and evidence based on these recommendation letters to demonstrate the 
prospective impact of his proposed endeavor will rise to the level of national importance, rather than 
only impacting his current and future employer(s). The letters do not demonstrate that the Petitioner's 
work will have national or global implications in the fields of accounting and financial management. 
The record also includes two expert opinion letters . A letter from I I professor of practice 
at I I University, provides an analysis of the national importance of the Petitioner's 
proposed endeavor stating, "his work has both substantial merit and national importance for the United 
States." The opinion explains the duties of financial managers and the benefits of companies using 
experienced financial experts to improve their operations, thereby generating tax revenue and 
employment opportunities. The opinion briefly mentions that U.S. businesses using a professional 
with the Petitioner's experience in accounting and finance will help them navigate doing business 
abroad. The opinion's focus on the need for financial experts and accountants and how the Petitioner's 
professional experience makes him well qualified to help U.S. businesses, particularly those having 
an interest in international business, does not demonstrate that the Petitioner's specific endeavor may 
have a prospective impact in his field. 
The record also includes a letter from I Iprofessor of accounting at I 
University's! !School of Business, who focuses on the Petitioner's role with,.!:I======,1-an_d..... 
describes the accounting and financial duties he performs in the context of his current employment. 
Regarding the national importance of the Petitioner's proposed endeavor, the author generally 
discusses the importance of the role of accounting and financial analysis on the economy as a whole, 
rather than discussing the manner in which the Petitioner's specific endeavor will offer substantial 
economic benefits or have broader implications in his field. 
Neither of the opinions focus on the Petitioner's specific endeavor and it having a potential prospective 
impact on the U.S. economy, or in the fields of his proposed endeavor. Simply stating that his work 
would support an important industry is not sufficient to meet the "national importance" requirement 
under the Dhanasar framework. As a matter of discretion, we may use opinion statements submitted 
by the Petitioner as advisory. Matter of Caron Int'l, Inc., 19 I&N Dec. 791, 795 (Comm'r 1988). 
5 
However, we will reject an opinion or give it less weight if it is not in accord with other information 
in the record or if it is in any way questionable. Id. We are ultimately responsible for making the final 
determination regarding an individual's eligibility for the benefit sought; the submission of expert 
opinion letters is not presumptive evidence of eligibility. Id. Here, the advisory opinions are of little 
probative value as they do not meaningfully address the details of the proposed endeavor and why it 
would have national importance. 
Furthermore, the Petitioner has not demonstrated that the specific endeavor he proposes to undertake 
has significant potential to employ U.S. workers or otherwise offers substantial positive economic 
effects for our nation. Without sufficient information or evidence regarding any projected U.S. 
economic impact attributable to his future work, the record does not show that benefits to the U.S. 
regional or national economy resulting from the Petitioner's financial management services to 
individual U.S. companies would reach the level of "substantial positive economic effects" 
contemplated by Dhanasar. See Matter of Dhanasar, 26 I&N Dec. at 890. While the Petitioner 
expresses his desire to contribute to the United States, he has not established with specific, probative 
evidence that his endeavor will have broader implications in his field, will have significant potential 
to employ U.S. workers, or will have other substantial positive economic effects in Florida or the 
United States. The Petitioner must support his assertions with relevant, probative, and credible 
evidence. Matter of Chawathe, 25 l&N Dec. at 376. Accordingly, the Petitioner's proposed work 
does not meet the first prong of the Dhanasar framework, and we withdraw the Director's 
determination on this issue. 
B. Well Positioned to Advance the Proposed Endeavor 
The second prong shifts the focus from the proposed endeavor to the individual. To determine whether 
they are well positioned to advance the proposed endeavor, we consider factors including, but not 
limited to: their 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. See Matter of 
Dhanasar, 26 I&N Dec. at 890. 
The record includes the Petitioner's resume, academic credentials, documentation and certificates 
demonstrating courses and certifications he completed, and letters from his former employer. In 
denying the petition, the Director concluded that the Petitioner's education and work experience was 
insufficient to render him well positioned to advance his proposed endeavor. Moreover, with respect 
to the Petitioner's proposed endeavor to work as an accounting and financial manager for I 
the Director noted that the Petitioner had not been hired by I I until August 2022, 
approximately 15 months after the petition was filed. 
On appeal, the Petitioner contends that the Director did not apply the proper standard of proof: instead 
imposing a standard stricter than the preponderance of the evidence standard. The Petitioner farther 
argues the Director erroneously applied the law by not considering the totality of the evidence 
provided, specifically the Petitioner's personal statement, letters of recommendation, academic 
documents, employment verification letters, and expert opinion letters. 
6 
I 
The standard of proof in this proceeding is preponderance of the evidence, meaning that a petitioner 
must show that what is claimed is "more likely than not" or "probably" true. Matter of Chawathe, 25 
I&N Dec. at 375-76. To determine whether a petitioner has met the burden under the preponderance 
standard, we consider not only the quantity, but also the quality (including relevance, probative value, 
and credibility) of the evidence. Id.; Matter ofE-M-, 20 I&N Dec. 77, 79-80 (Comm'r 1989). Here, 
the Director properly analyzed the Petitioner's documentation and weighed the evidence to evaluate 
the Petitioner's eligibility by a preponderance of the evidence. 
Upon de novo review, we agree with the Director's determination that the Petitioner is not well 
positioned to advance the proposed endeavor. 
While the Petitioner's documentation shows his experience working as an accountant and finance 
manager, and includes letters from his foreign employer that describe his prior duties and 
accomplishments and praise his work, such evidence of his past experience and accomplishments does 
not rise to the level of rendering him well positioned to advance the proposed endeavor. We 
acknowledge that work done for one's employer can be significant and impactful to the field, and that 
letters related to employment may help establish that a petitioner is well positioned to advance the 
proposed endeavor if the substance of the letters is probative of that claim. But the letters here 
primarily discuss the Petitioner's contributions to his employer and his ability to provide fundamental 
financial management services, rather than discussing a past record of success in similar or related 
efforts, a model or plan for future activities, interest from potential users, or other factors that would 
help establish that the petitioner is well-positioned to advance the proposed endeavor. See Matter of 
Dhanasar, 26 I&N Dec. at 890. 
The Petitioner established that he has education and experience in his field. While his academic 
achievements and years of professional experience render him eligible for the underlying EB-2 visa 
classification, he has not shown that his academic accomplishments by themselves are sufficient to 
demonstrate that he is well positioned to advance his proposed endeavor. In Dhanasar, the record 
established that the petitioner held multiple graduate degrees including "two master of science degrees, 
in mechanical engineering and applied physics, as well as a Ph.D. in engineering." Id. at 891. We 
look to a variety of factors in determining whether a petitioner is well positioned to advance his 
proposed endeavor and education is merely one factor among many that may contribute to such a 
finding. 4 Moreover, although the Petitioner has claimed that his degree and proposed endeavor is in 
a STEM field, he has not claimed that his proposed endeavor focuses on critical and emerging 
technologies or other areas important to U.S. competitiveness or national security. 5 
On appeal, the Petitioner relies on the expert opinions letters, asserting that the Director did not afford 
sufficient evidentiary weight to such documentation. The Petitioner also seeks to resolve a date 
discrepancy noted by the Director regarding his prior employment history by noting it to be a clerical 
error by the author. 
Upon review, the letters contain conclusory statements or characterizations about the Petitioner and 
his work that are not sufficiently supported by specifics in the letters themselves or with other 
4 See generally 6 USC1S Policy Manual F.5(D)(l ), https://www.uscis.gov/policy-manual. 
5 See id. at F.5(D)(2). 
7 
documentation in the record to establish that he is well positioned to advance his endeavor. For 
example, I !recites the Petitioner's career history and discusses his contributions as an 
employee, and concludes that the Petitioner is "folly capable and well positioned to advance the 
proposed endeavor" based on his "world class education, and hands-on experience, achievements, and 
expertise in his field." Similarly, I I concludes that the Petitioner is well positioned to 
advance his proposed endeavor based on his academic credentials and his professional experience. 
General observations that a petitioner has extensive experience and achievements in their field are not 
sufficient alone for a petitioner to meet their burden of proof. As a matter of discretion, we may use 
opinion statements submitted by the Petitioner as advisory. Matter of Caron Int'l, Inc., 19 I&N Dec. 
at 795. As previously stated, we are ultimately responsible for making the final determination 
regarding an individual's eligibility for the benefit sought and the submission of expert letters is not 
presumptive of eligibility. Id. Here, we conclude that letters are not sufficiently detailed or persuasive 
for the Petitioner to meet his burden of proof. 
Additionally, the Petitioner submitted an employment verification letter from I I indicating 
that the Petitioner was hired by the company subsequent to the petition's filing in August 2022. The 
Petitioner must meet eligibility requirements at the time of filing the petition. 8 C.F.R. § 103.2(b)(l). 
The Petitioner's attainment of a financial manager position with a U.S. company after the filing date 
cannot retroactively establish eligibility, as individuals seeking employment-based immigrant 
classification must possess the necessary qualifications as of the filing date of the visa petition. The 
Petitioner must establish that he is well positioned to advance his proposed endeavor at the time of 
filing. Accordingly, improved positioning that comes about after filing, such as this new employment 
opportunity, is not persuasive in establishing eligibility at the time of filing. 
For the above stated reasons, the Petitioner has not established eligibility under the second Dhanasar 
prong. 
C. Balancing Factors to Determine Waiver's Benefit to the United States 
As explained above, 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. Here, the Petitioner claims that he is eligible for a waiver due to the impracticality of 
labor certification and the shortage of professionals within his area of expertise. However, as the 
Petitioner has not established the national importance of his proposed endeavor and that he is well 
positioned to advance that endeavor as required by the first and second prongs of the Dhanasar 
framework, he is not eligible for a national interest waiver and farther discussion of the balancing 
factors under the third prong would serve no meaningful purpose. 6 
6 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 ofL-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). 
8 
III. CONCLUSION 
As the Petitioner has not met the requisite first and second prongs of the Dhanasar analytical 
framework, we conclude that he has not established he is eligible for or otherwise merits a national 
interest waiver as a matter of discretion. 
ORDER: The appeal is dismissed. 
9