EB-3 Dismissed — Accounting (2024): did not establish its ability to pay the proffered wage

Decision Summary

The appeal was dismissed because the petitioner failed to demonstrate its ability to pay the proffered wage. The company's federal tax returns for the relevant years showed insufficient net income and net current assets. Although the petitioner cited its revenue growth, it did not establish how this growth translated into an ability to pay the wage under the totality of the circumstances.

Criteria Discussed

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