dismissed H-1B Case: Accounting

U.S. Department of Homeland Securitv 
identifying data deleted to 
prevent clearly unwammtd 
imradoadPawDalpiw 
.r.\i PUBLIC cow 
20 Mass. Ave., N.W., Rm. A3042 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
FILE: WAC 04 200 50878 Office: CALIFORNIA SERVICE CENTER Date: WG 0 1 
PETITION: Petition for a Nonimmigrant Worker Pursuant to Section 10 1 (a)(l 5)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 9 1 101(a)(l S)(H)(i)(b) 
ON BEHALF OF PETITIONER: 
INSTRUCTIONS: 
This is the decision of the Administrative Appeals Office in your case. All documents have been returned to 
the office that originally decided your case. Any further inquiry must be made to that office. 
Robert P. Wiemann, Chief 
Administrative Appeals Office 
WAC 04 200 50878 
Page 2 
DISCUSSION: The service center director denied the nonimmigrant visa petition and the matter is now before 
the Administrative Appeals Office (AAO) on appeal. The appeal will be dismissed. The petition will be denied. 
The petitioner is a manufacturer and distributor of packaging supplies that seeks to employ the beneficiary as 
a part-time accountant. The petitioner endeavors to classify the beneficiary as a nonimmigrant worker in a 
specialty occupation pursuant to 5 lOl(a)(lS)(H)(i)(b) of the Immigration and Nationality Act (the Act), 
8 U.S.C. 5 1 10 l(a)(l 5)(H)(i)(b). 
The director denied the petition because the proffered position is not a specialty occupation. On appeal, 
counsel submits a brief. 
Section 214(i)(l) of the Act, 8 U.S.C. 5 1184(i)(l), defines the term "specialty occupation" as an occupation 
that requires: 
(A) theoretical and practical application of a body of highly specialized knowledge, and 
(B) attainment of a bachelor's or higher degree in the specific specialty (or its equivalent) 
as a minimum for entry into the occupation in the United States. 
Pursuant to 8 C.F.R. § 214.2(h)(4)(iii)(A), to qualify as a specialty occupation, the position must meet one of 
the following criteria: 
(I) A baccalaureate or higher degree or its equivalent is normally the minimum requirement 
for entry into the particular position; 
(2) The degree requirement is common to the industry in parallel positions among similar 
organizations or, in the alternative, an employer may show that its particular position is 
so complex or unique that it can be performed only by an individual with a degree; 
(3) The employer normally requires a degree or its equivalent for the position; or 
(4) The nature of the specific duties is so specialized and complex that knowledge required to 
perform the duties is usually associated with the attainment of a baccalaureate or higher 
degree. 
Citizenship and Immigration Services (CIS) interprets the term "degree" in the criteria at 
8 C.F.R. 5 214.2(h)(4)(iii)(A) to mean not just any baccalaureate or higher degree, but one in a specific 
specialty that is directly related to the proffered position. 
The record of proceeding before the AAO contains: (1) Form 1-129 and supporting documentation; (2) the 
director's request for additional evidence; (3) the petitioner's response to the director's request; (4) the 
director's denial letter; and (5) Form I-290B and supporting documentation. The AAO reviewed the record in 
its entirety before issuing its decision. 
The petitioner is seeking the beneficiary's services as a part-time accountant. Evidence of the beneficiary's 
duties includes: the 1-129 petition; the petitioner's May 17, 2004 letter in support of the petition; and the 
WAC 04 200 50878 
Page 3 
petitioner's response to the director's request for evidence. According to this evidence, the beneficiary would 
perform duties that entail: analyzing and preparing financial statements and other accounting reports; 
preparing budgets and cash flow projections; handling inventory control; developing and implementing 
internal control procedures; and implementing accounting systems in adherence to GAAP. The petitioner 
indicated that a qualified candidate for the job would possess a bachelor's degree in accounting or business 
administration. 
The director found that the proffered position was not a specialty occupation because the job is not an 
accountant position; it is a bookkeeper or an accountinglauditing clerk position. Citing to the Department of 
Labor's Occupational Outlook Handbook (Handbook), 2004-2005 edition, the director noted that the 
minimum requirement for entry into the position was not a baccalaureate degree or its equivalent in a specific 
specialty. The director found further that the petitioner failed to establish any of the criteria found at 
8 C.F.R. 8 214,2(h)(4)(iii)(A). 
On appeal, counsel states, in part, that the proffered position is that of an accountant, and is not a bookkeeper 
position. Counsel states further that the petitioner, which is a multimillion-dollar manufacturing business, has 
a valid need for management accountant/internal auditor. Counsel also states that, as the petitioner is in the 
process of becoming "IS0 9000" certified, it is sufficiently complex to warrant the services of a part-time 
accountant. 
Upon review of the record, the petitioner has established none of the four criteria outlined in 
8 C.F.R. 8 214.2(h)(4)(iii)(A). Therefore, the proffered position is not a specialty occupation. 
The AAO turns first to the criteria at 8 C.F.R. $ 214.2(h)(4)(iii)(A)(I) and (2): a baccalaureate or higher 
degree or its equivalent is the normal minimum requirement for entry into the particular position; a degree 
requirement is common to the industry in parallel positions among similar organizations; or a particular 
position is so complex or unique that it can be performed only by an individual with a degree. 
Factors often considered by CIS when determining these criteria include: whether the Handbook reports that the 
industry requires a degree; whether the industry's professional association has made a degree a minimum entry 
requirement; and whether letters or affidavits from firms or individuals in the industry attest that such firms 
"routinely employ and recruit only degreed individuals." See Shanti, Inc. v. Reno, 36 F. Supp. 2d 115 1, 1 165 (D. 
Minn. 1999Xquoting Hird/Blaker Corp. v. Suva, 71 2 F. Supp. 1095, 1 102 (S.D.N.Y. 1989)). 
The AAO routinely consults the Handbook for its information about the duties and educational requirements of 
particular occupations. The AAO does not concur with counsel that the proffered position is that of an accountant. 
The Handbook, 2006-2007 edition, reveals that specific job duties vary widely among the four major fields of 
accounting: public, management, government accounting, and internal auditing. The closest category to the 
proffered position is the management accountant. In the Handbook, management accountants - also called cost, 
managerial, industrial, corporate, or private accountants - record and analyze the financial information of the 
companies for which they work. Other responsibilities include budgeting, performance evaluation, and cost and 
asset management. Usually, management accountants are part of executive teams involved in strategic planning 
or new-product development. They analyze and interpret the financial information that corporate executives need 
to make sound business decisions. They also prepare financial reports for nonmanagement groups, including 
stockholders, creditors, regulatory agencies, and tax authorities. Within accounting departments, they may work 
in various areas, including financial analysis, planning and budgeting, and cost accounting. 
WAC 04 200 50878 
Page 4 
In this case, information on the petition reflects that the petitioner is a manufacturer and distributor of 
packaging supplies with three full-time employees and a gross annual income of $1,626,848.64. On appeal, 
counsel describes the proposed duties, in part, as preparing financial reports and summarizing the petitioner's 
current and projected financial position. He states further that these duties require the use of complicated and 
costly accounting software. As shown in the Handbook, bookkeeping, accounting, and auditing clerks 
produce financial statements and prepare reports and summaries for supervisors and managers, which would 
be used by them to make sound business decisions. Further, the Handbook reports that employers require 
most financial clerks to have at least a high school diploma, and for bookkeepers and accounting clerks, they 
often require an associate's degree in business or accounting.' The Handbook's subsection "Sources of 
Additional Information" refers the reader to the Internet site for the Accreditation Council for Accountancy 
and Taxation (ACAT), the professional organization that provides the credentials Accredited Business 
Accountant@/Accredited Business Advisors@ (ABA).~ That Internet site reveals that a degree in accounting 
or a related specialty is not required for ABA accreditation. Eligibility for the eight-hour comprehensive 
examination for the ABA credential requires three years of "verifiable experience in accounting, taxation, 
financial services, or other field requiring a practical and theoretical knowledge of the subject matter covered 
on the ACAT Comprehensive ~xamination."~ "Up to two" of the required years of work experience "may be 
satisfied through college credit." 
The evidence of record fails to convey that the beneficiary's specific performance of the record's list of 
generalized duties would require the theoretical and practical application of highly specialized knowledge 
attained by at least a bachelor's degree or the equivalent in accounting or any other specific specialty.4 
' According to the website for Skyline College, a community college located in San Mateo, California, 
(www.skvlinecolleae.net), an associate's degree in business or accounting would involve learning the 
fundamentals about financial accounting principles and concepts, balance sheets, income statements, cash 
flow statements, the GAAP, forecasting, budgeting, cost accounting, break even analysis, developing and 
operating a computerized accounting system using tools such as QuickBooks, QuickBooks Pro, or Peachtree, 
an integrated commercial accounting software package that is used to review, differentiate, and interpret 
accounting concepts and data in a multitude of business situations. Thus, an associate's degree would provide 
knowledge about the GAAP and accounting techniques that serve the needs of management and facilitate 
decision-making. 
2 At its Internet site (http://www.nsacct.org/acat.asp), the National Society of Accountants describes ACAT as 
follows: 
The Accreditation Council for Accountancy and Taxation (ACAT) is an independent accrediting 
and monitoring organization affiliated with the National Society of Accountants. ACAT accredits 
professionals in independent practice who have demonstrated measurable knowledge of the 
principles, practices, and ethical standards of accounting, taxation, information technology and related 
financial services. 
The ACAT Internet site (http://www.acatcredentials.org/index.html) states that the examination tests 
"proficiency in financial accounting, reporting, statement preparation, taxation, business consulting services, 
business law, and ethics." 
4 These duties entail primarily the business or accounting associate degree-level activities listed on Skyline 
College website. 
WAC 04 200 50878 
Page 5 
Furthermore, the level of income generated by the petitioner has a direct and substantial bearing on the scope and 
depth of the beneficiary's proposed duties. Responsibility for the financial transactions described above differs 
vastly from responsibility associated with a far larger income or from a firm that is responsible for the accounting 
work of many clients. Counsel's assertions on appeal that the proffered position is that of an accountant and 
that the petitioner is in the process of becoming "IS0 9000" certified, are noted. However, going on record 
without supporting documentary evidence is not sufficient for purposes of meeting the burden of proof in 
these proceedings. The petitioner has not submitted any documentary evidence to establish that this 
certification process brings a complexity or uniqueness to the proffered position. Matter of Soflci, 22 I&N 
Dec. 158, 165 (Comm. 1998) (citing Matter of Treasure Craft of California, 14 I&N Dec. 190 (Reg. Comm. 
1972)). Without documentary evidence to support the claim, the assertions of counsel will not satisfy the 
petitioner's burden of proof. The unsupported assertions of counsel do not constitute evidence. Matter of 
Obaigbena, 19 I&N Dec. 533, 534 (BIA 1988); Matter of Laureano, 19 I&N Dec. 1 (BIA 1983); Matter of 
Ramirez-Sanchez, 17 I&N Dec. 503, 506 (BIA 1980). Consequently, the petitioner fails to establish that a 
baccalaureate or higher degree or its equivalent is the normal minimum requirement for entry into the particular 
position. 
It is also noted that although information on the petition that was signed by the petitioner's president on June 
14,2004, reflects that the petitioner has three full-time employees, the petitioner's most recent quarterly wage 
report reflects that in March 2004, the petitioner had only one employee. Simply going on record without 
supporting documentary evidence is not sufficient for the purpose of meeting the burden of proof in these 
proceedings. Matter of Soflci, 22 I&N Dec. 158, 165 (Comm. 1998) (citing Matter of Treasure Craft of 
California, 14 I&N Dec. 190 (Reg. Comm. 1972)). Further, the record contains no evidence that the petitioner 
is a manufacturer and distributor, as opposed to solely a distributor. The petitioner's tax receipt from the City 
of Santa Ana describes the petitioner's business as "Misc Distributor." The record contains no explanation for 
this inconsistency. It is incumbent upon the petitioner to resolve any inconsistencies in the record by 
independent objective evidence. Any attempt to explain or reconcile such inconsistencies will not suffice 
unless the petitioner submits competent objective evidence pointing to where the truth lies. Matter of Ho, 19 
I&N Dec. 582, 591-92 (BIA 1988). Doubt cast on any aspect of the petitioner's proof may, of course, lead to a 
reevaluation of the reliability and sufficiency of the remaining evidence offered in support of the visa petition. 
Matter of Ho, 19 I&N Dec. 582, 591 (BIA 1988). 
The duties described in the Handbook do not primarily apply to the proffered position. According to the 
Handbook, accountants prepare financial reports for nonmanagement groups, including stockholders, creditors, 
regulatory agencies, and tax authorities, and usually, they are part of executive teams. The beneficiary will not be 
part of an executive team. Nor will the beneficiary prepare financial reports for nonmanagement groups such as 
stockholders, creditors, regulatory agencies, and tax authorities. Given this significant dissimilarity, the scope and 
complexity of the beneficiary's duties and responsibilities do not rise to the level of an accountant. Consequently, 
a bachelor's degree in accounting or a related field - which the DOL states is required for a management 
accountant - would not be required for the proffered position. A review of the Handbook finds that the proposed 
duties are primarily the duties of bookkeeping, accounting, auditing and financial clerks. No evidence in the 
Handbook indicates that a baccalaureate or higher degree, or its equivalent, is required for these positions. 
The record contains a letter from the CPA who prepares the petitioner's tax returns, recommending that the 
petitioner hire an in-house accountant with an accounting degree. This information is not convincing evidence 
that the position of a part-time accountant is a specialty occupation in this case, based on the insufficient and 
conflicting documentary evidence discussed above. Furthermore, the writer who identifies himselflherself as a 
WAC 04 200 50878 
Page 6 
CPA provides no evidence of hisfher credentials and expertise. Going on record without supporting 
documentary evidence is not sufficient for purposes of meeting the burden of proof in these proceedings. 
Matter of Soffici, 22 I&N Dec. 158, 165 (Comm. 1998) (citing Matter of Treasure Craft of California, 14 
I&N Dec. 190 (Reg. Comm. 1972)). In view of the foregoing, the petitioner has not demonstrated that a 
baccalaureate or higher degree in a specific specialty is required for the proffered position. 
Regarding parallel positions in the petitioner's industry, the petitioner submitted a letter from the president of 
an "export packing and crating" business, who states, in part, that he requires "college degree holders" for 
accountants or closely related positions. The writer, however, does not stipulate that he requires a bachelor's 
degree in a specific specialty. Further, he does not provide any evidence in support of his assertion or rely on 
industry surveys, data or other documentation to establish that the position requires a bachelor's degree in a 
field related to accounting. Going on record without supporting documentary evidence is not sufficient for 
purposes of meeting the burden of proof in these proceedings. Matter of Soflci, 22 I&N Dec. 158, 165 
(Comm. 1998)(citing Matter of Treasure Craft of California, 14 I&N Dec. 190 (Reg. Comm. 1972)). The 
Handbook is a compilation of results of nationwide industry questionnaires, surveys and personal interviews by 
the DOL, and indicates that there is no specific degree requirement for entry into the field. The AAO may, in its 
discretion, use as advisory opinions statements submitted as expert testimony. However, where an opinion is 
not in accord with other information or is in any way questionable, the AAO is not required to accept or may 
give less weight to that evidence. Matter of Caron International, 19 I&N Dec. 791 (Comm. 1988). 
The petitioner also submitted Internet job postings for accountants. This information is not convincing 
evidence that the proffered position is a specialty occupation in this case, as the petitioner has not established 
that the proffered position is for an accountant. In view of the foregoing, the petitioner has not demonstrated 
that a baccalaureate or higher degree in a specific specialty is the industry standard for the proffered position. 
The record also does not include any evidence from firms, individuals, or professional associations regarding 
an industry standard, or documentation to support the complexity or uniqueness of the proffered position. 
The petitioner, therefore, has not established the criteria set forth at 8 C.F.R. 5 214.2(h)(4)(iii)(A)(I) or (2). 
The AAO now turns to the criterion at 8 C.F.R. § 214.2(h)(4)(iii)(A)(3) - the employer normally requires a 
degree or its equivalent for the position. As the evidence of record indicates that the proffered in-house accountant 
position is a new position, the petitioner, therefore, has not established the criterion set forth at 
8 C.F.R. § 214.2(h)(4)(iii)(A)(3). 
Finally, the AAO turns to the criterion at 8 C.F.R. 5 214.2@)(4)(iii)(A)(4) - the nature of the specific duties is 
so specialized and complex that knowledge required to perform the duties is usually associated with the 
attainment of a baccalaureate or higher degree. 
To the extent that they are depicted in the record, the duties do not appear so specialized and complex as to 
require the highly specialized knowledge associated with a baccalaureate or higher degree, or its equivalent, 
in a specific specialty. Therefore, the evidence does not establish that the proffered position is a specialty 
occupation under 8 C.F.R. 2 14.2(h)(4)(iii)(A)(4). 
WAC 04 200 50878 
Page 7 
As related in the discussion above, the petitioner has failed to establish that the proffered position is a 
specialty occupation. Accordingly, the AAO shall not disturb the director's denial of the petition. 
The burden of proof in these proceedings rests solely with the petitioner. Section 29 1 of the Act, 8 U.S.C. 5 136 1. 
The petitioner has not sustained that burden. 
ORDER: The appeal is dismissed. The petition is denied.