dismissed H-1B Case: Accounting

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prevent deariy on- 
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U.S. Department of Homelr~nd Security 
20 Massachusetts Ave. NW, Rm. A3042 
Washington, DC 20529 
U.S. Citizenship 
and Immigration 
PUBLIC COPY 
FILE: WAC 03 012 5 1245 Office: CALIFORNIA SERVICE CENTER Date: Spp 1 9 2005 
PETITION: Petition for a Nonimmigrant Worker Pursuant to Section lOl(a)(lS)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 5 1 1 Ol(a)(lS)(H)(i)(b) 
ON BEHALF OF PETITIONER: 
INSTRUCTIONS: 
This is the decision of the Administrative Appeals Office in your case. All materials have been returned 
to the office that originally decided your case. Any further inquiry must be made to that office. 
Robert P. Wiemann, Director 
Administrative Appeals Office 
WAC 03 012 51245 
Page 2 
DISCUSSION: The service center director denied the nonimmigrant visa petition. The matter is now on 
appeal before the Administrative Appeals Office (AAO). The appeal will be dismissed. The petition lxill be 
denied. 
The petitioner is a wholesaler of home electronics. It seeks to employ the beneficiary as an accountant 
and to classify her as a nonimmigrant worker in a specialty occupation pursuant to section 
IOl(a)(l5)(H)(i)(b) of the Immigration and Nationality Act (the Act), 8 U.S.C. 5 1 lOl(a)(lS)(H)(i)(b). 
The director denied the petition on the ground that the record failed to establish that the proffered position 
qualifies as a specialty occupation. 
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. 
As provided in 8 C.F.R. 3 214.2(h)(4)(iii)(A), to qualify as a specialty occupation the position must meet 
one of the following criteria: 
(1) 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 evidence (RFE); (3) the petitioner's response to the FWE; (4) the notice of decision; 
and (5) Form I-290B and an appeal brief. The AAO reviewed the record in its entirety before issuing its 
decision. 
WAC 03 012 51245 
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In a letter accompanying Form 1-129 the petitioner's president described his company as a wholesale 
distributor of home electronics, in business since 1998, with three employees and gross annual income of 
$830,000. The petitioner proposed to hire the beneficiary as a part-time accountant (working 25-30 
hourslweek), indicated that the position required at least a bachelor's degree in accounting, and asserted 
that the beneficiary was qualified by virtue of her bachelor of science in business administration from the 
University of Santo Tomas in the Philippines, granted in March 1986. The duties of the proffered 
position, as listed in the petitioner's initial letter and in its subsequent response to the RFE, are as follows: 
Set up a computerized accounting system to retain all of the information necessary to prepare 
quarterly and yearly tax records, payroll statements and deductions, monthly expense reports, 
and financial statements. 
Direct and implement a general accounting system for keeping accounts and records of 
disbursements, expenses, tax payments, and general ledgers. 
Prepare balance sheets reflecting company's assets, liabilities and capital. 
W Perform audits, prepare reports, and provide tax planning advice. 
The petitioner also submitted with its response to the RFE! federal tax returns for the years 2001-2002 and 
some Internet job announcements for accountant positions that required baccalaureate degrees. 
The director found that the petitioner failed to establish that the beneficiary would actually be performing 
the services of an accountant in the proffered position, or that a baccalaureate degree in a specific 
specialty was required to perform the duties of the position. The director stated that the Internet job 
announcements in the record were from companies different from the petitioner in terms of the nature and 
scale of their business activities. Accordingly, the job announcements did not establish the existence of a 
degree requirement common to the industry in parallel positions among similar organizations. 
Furthermore, the evidence of record did not demonstrate that the petitioner's organization had unique and 
specific needs for the services of an accountant. The director concluded that the proffered position did 
not qualify as a specialty occupation under any of the criteria enumerated at 8 C.F.R. 5 1214.2 
(h)(4)(iii)(A). 
On appeal counsel asserts that the nature of the petitioner's business and its rapid growth justifies the 
hiring of an accountant. Counsel contends that the Internet job announcements in the record demonistrate 
that employers require accountants to have at least a baccalaureate degree. Counsel also maintain!; that 
the duties of the proffered position are so specialized and complex that baccalaureate level knowledge is 
required to perform them. 
In determining whether a position meets the statutory and regulatory criteria of a specialty occupation, 
CIS routinely consults the Department of Labor (D0L)'s Occupational Outlook Handbook (Handbook) 
as an authoritative source of information about the duties and educational requirements of particular 
occupations. Factors typically considered are whether the Handbook indicates a degree is required by the 
industry; 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 
WAC 03 012 51245 
Page 4 
1151, 1165 (D.Minn. 1999) (quoting HirdIBlaker Corp. v. Suva, 712 F.Supp. 1095, 1102 (S.D.N.Y. 
1989)). CIS also analyzes the specific duties and complexity of the position at issue, with the 
Handbook's occupational descriptions as a reference, as well as the petitioner's past hiring practices for 
the position. See Shanti Inc. v. Reno, id., at 1165-66. 
According to the Handbook there are four major fields of accounting - public, management, goverrtment, 
and internal auditors - of which management accountant appears closest to the proffered position in this 
case. As described in the Handbook, 2004-05 edition, at 68-69: 
Matzagement accoutztants - 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, cost 
management 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. 
Most accounting positions, as indicated in the Handbook, require a bachelor's degree in accounting or a 
related field. See id. at 70. Accountants, therefore, qualify as a specialty occupation under the Act. 
By comparison, the Handbook describes the occupation of bookkeeping, accounting, and auditing clerks 
as follows: 
Bookkeeping, accounting, and auditing clerks are an organization's financial 
recordkeepers. They update and maintain one or more accounting records, including 
those which tabulate expenditures, receipts, accounts payable and receivable, and profit 
and loss. They have a wide range of skills and knowledge from full-charge bookkeepers 
who can maintain an entire company's books to accounting clerks who handle specific 
accounts. All of these clerks make numerous computations each day and increasingly 
must be comfortable using computers to calculate and record data. 
In small establishments, bookkeeping clerks handle all financial transactions and 
recordkeeping. They record all transactions, post debits and credits, produce financial 
statements, and prepare reports and summaries for supervisors and managers. 
Bookkeepers also prepare bank deposits by compiling data from cashiers, verifying and 
balancing receipts, and sending cash, checks, or other forms of payment to the bank. 
They also may handle payroll, make purchases, prepare invoices, and keep track of 
overdue accounts. 
In large offices and accounting departments, accounting clerks have more specialized 
tasks . . . such as accounts payable . . . or accounts receivable . . . . Entry-level accounting 
clerks post details of transactions, total accounts, and compute interest charges. They 
also may monitor loans and accounts, to ensure that payments are up to date. More 
WAC 03 012 51245 
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advanced accounting clerks may total, balance, and reconcile billing vouchers; ensure 
completeness and accuracy of data on accounts; and code documents, according to 
company procedures. 
Auditing clerks verify records of transactions posted by other workers. They check 
figures, postings, and documents to ensure that they are correct, mathematically accurate, 
and properly coded. They also correct or note errors for accountants or other workers to 
adjust. 
Handbook, id., at 437. According to the Handbook, at 434, a two-year associate's degree in business or 
accounting is often required for bookkeeping and accounting clerk positions. A four-year bachelor's degree is 
not required for entry-level positions, the Handbook indicates, though many such degree-holders ,accept 
bookkeeping and accounting clerk positions to get into the field or a particular company with the aim of 
being promoted to professional or managerial positions. See id. Graduates of junior colleges as well as 
business and correspondence schools can obtain junior accountant positions. See id. at 71. The most 
significant source of education or training for tax preparers is moderate-term on-the-job training. See id. at 
649. 
In determining the nature of a particular position, and whether it qualifies as a specialty occupation, the 
duties that will actually be performed are determinative, not the title of the position. The petitioner must 
show that the performance demands of the position compel its degree requirement. The critical issue is 
not the employer's self-imposed standard, but whether the position actually requires the theoretical and 
practical application of a body of highly specialized knowledge and the attainment of a baccalaureate or 
higher degree in the specific specialty as a minimum for entry into the occupation. CJ: Defen.~or v. 
Meissner, 201 F.3d 384, 387-88 (5th Cir. 2000). 
The record in this case does not establish that the performance demands of the proffered position require a 
baccalaureate degree in accounting or a related specialty. While the position may include some duties 
that involve accounting functions, the AAO is not persuaded that they are at a level of specialization or 
complexity that they require the theoretical and practical application of a body of highly specialized 
knowledge and a baccalaureate degree or its equivalent in the field of accounting or a related specialty 
field. ' The proffered position lacks crucial attributes of a management accounting position, as described 
in the Handbook. For example, the Handbook indicates that management accountants are involved in 
strategic planning or new-product development, usually as part of an executive team, that they analyze 
and interpret financial information, and prepare financial reports for nonmanagement groups like 
stockholders, creditors, regulatory agencies, and tax authorities. These functions are not reflected in the 
petitioner's description of the proffered position's duties. Thus, the scope of the proffered position lacks 
both the breadth and the depth of a management accounting position. 
The AAO determines that the duties of the proffered position are not so complicated or specializetl that 
they could not be performed by an experienced bookkeeping, accounting, or auditing clerk. Most of the 
I The AAO notes that the petitioner's 2001 and 2002 federal tax returns, which show a rapid growth in the 
petitioner's gross annual income, do not list any expenses for accounting services among the company's deductions 
for those years. The "legal and professional deduction" was $1,564 for 2001 and $1,072 for 2002. The petitioner 
proposes to hire the beneficiary at minimum salary (based on 25 hourslweek) of $20,852. 
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duties - including the preparation of reports for management, compilation of financial information for 
entry into accounts, and the preparation of balance sheets and profit and loss statements - accord w:ith the 
Handbook's description of bookkeeping clerks in small establishments, who "handle all financial 
transactions and recordkeeping" and whose specific duties include such functions as recording all 
transactions, producing financial statements, and preparing reports for supervisors and management. As 
discussed in the Handbook. a baccalaureate or higher degree is not the normal minimum requirement for 
entry into bookkeeping and accounting clerk positions, though employers often require a two-year associate's 
2 degree in business or accounting. Since bookkeeping and accounting clerks do not require a 
baccalaureate degree in accounting or a related specialty, the proffered position does not meet the first 
alternative criterion of a specialty occupation at 8 C.F.R. 5 214.2(h)(4)(iii)(A)(l). 
As for the second alternative criterion of a specialty occupation, at 8 C.F.R. 5 214.2(h)(4)(iii)(A)(;!), the 
record includes the aforementioned Internet job announcements for accountants, from three different 
employers, each of which requires a bachelor's degree in accounting or a related specialty. The AAO has 
determined in this case, however, that the duties of the proffered position do not reflect those of an 
accountant. Moreover, as the director indicated in his decision, none of the advertising employerr; is in 
the same line of business as the petitioner, and their scale of operations appear to be considerably larger 
than the petitioner's. Though counsel urges the AAO to ignore these distinctions, it is clear that the 
Internet job announcements do not establish that a baccalaureate or higher degree in a specific specialty is 
common to the petitioner's industry in parallel positions among similar organizations, as required fix the 
proffered position to qualify as a specialty occupation under the first prong of 8 C.F.R. 5 214.2 
(h)(4)(iii)(A)(2). Nor does the record establish that the proffered position is so complex or unique 1:hat it 
can only be performed by an individual with a bachelor's degree in a specific specialty, as required for it 
to qualify as a specialty occupation under the second prong of 8 C.F.R. 3 214.2(h)(4)(iii)(A)(2). 
As for the third alternative criterion of a specialty occupation, the proffered position is newly created and 
the petitioner has no hiring history for it. Accordingly, the petitioner cannot demonstrate that it normally 
requires a bachelor's degree in a specific specialty or its equivalent for the position, as required for it to 
qualify as a specialty occupation under 8 C.F.R. 5 214.2(h)(4)(iii)(A)(3). 
Lastly, the proffered position does not meet the fourth alternative criterion of a specialty occupation, at 
S C.F.R. $ 214.2(h)(4)(iii)(A)(4), because the record does not establish that the duties of the position are 
so specialized and complex that the knowledge required to perform them is usually associated with a 
baccalaureate or higher degree in a specific specialty. As previously discussed, the AAO is not persuaded 
by the evidence of record that the duties of the position exceed the occupational scope of an experienced 
2 According to the website for Skyline College, a community college located in San Mateo, California, 
(-, an associate's degree in business or accounting would involve learning the fundamtmtals 
about financial accounting principles and concepts, balance sheets, income statements, cash flow statement!;, the 
GAAP (generally accepted accounting principles), forecasting, budgeting, cost accounting, and break even analysis, 
as well as 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 provides basic knowledge about accounting that can be applied on the job by bookkeeping and accounting 
clerks. Considering the nature of the petitioner's business and the scale of its operations, the AAO concludes that a 
bookkeeping or accounting clerk could perform the services of the proffered position. 
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bookkeeping or accounting clerk, positions which does not require specialized knowledge at a 
baccalaureate level. 
Thus, the proffered position does not meet any of the qualifying criteria of a specialty occupation 
enumerated at 8 C.F.R. 5 214.2(h)(4)(iii)(A). The petitioner has not established that the beneficiary will 
be coming temporarily to the United States to perform services in a specialty occupation, as required 
under section lOl(a)(lS)(H)(i)(b) of the Act, 8 U.S.C. 1 lOl(a)(lS)(H)(i)(b). 
The petitioner bears the burden of proof in these proceedings. See section 291 of the Act, 8 U.S.C. 5 1361. 
The petitioner has not sustained that burden. Accordingly, the AAO will not disturb the director's decision 
denying the petition. 
ORDER: The appeal is dismissed. The petition is denied.