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U.S. Department of Homeland Security 
20 Mass Ave., N.W., Rm. A3042 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
FILE: WAC 04 243 5 1015 Office: CALIFORNIA SERVICE CENTER Date: APR 2 5 2006 
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. 8 1 10 l(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, Director 
Administrative Appeals Office 
WAC 04 243 51015 
Page 2 
DISCUSSION: The director of the service center denied the nonimrnigrant 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 an auto parts retailer that seeks to employ the beneficiary as an accountant. The petitioner, 
therefore, endeavors to classify the beneficiary as a nonimmigrant worker in a specialty occupation pursuant to 
section 101 (a)(lS)(H)(i)(b) of the Immigration and Nationality Act (the Act), 8 U.S.C. 5 1 10 1 (a)(lS)(H)(i)(b). 
The director denied the petition finding that the proffered position is not a specialty occupation, and that the 
beneficiary is not qualified for a specialty occupation. On appeal, counsel submits a brief. 
The AAO will first address whether the proposed 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. 
Pursuant to 8 C.F.R. 8 214.20(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. § 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 
WAC 04 243 51015 
Page 3 
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 an accountant. Evidence of the beneficiary's duties 
includes: the Form 1-129; the attachments accompanying the Form 1-129; the petitioner's support letter; and 
the petitioner's response to the director's request for evidence. According to this evidence, the beneficiary 
would perform duties that entail: developing, interpreting, and implementing financial cost accounting 
concepts for financial planning, budgeting, and general ledger applications; gathering, analyzing, preparing, 
and summarizing information for financial plans, operations, and budgets; designing and implementing an 
effective management information and control system; performing technical analysis to determine the present 
and future financial performance; interpreting information and data related to business activities and 
translating them to guide management's decision malung; researching and improving cost analysis and the 
accounting and general ledger reporting and analysis processes; contributing in planning to reduce non-value 
added costs and setting overhead rates and cost reduction efforts; overseeing the preparation of monthly 
financial statements and quarterly and year-end financial reports; planning costing systems and methods, 
investment analysis, internal audits, cost audits, fund management, and price planning; coordinating and 
participating in the annual physical inventory; analyzing pricing proposals against cost calculations; 
performing budget and forecast project variance analysis; researching, compiling, and tracking industry 
performance for top competitors; maintaining statistics on key indicators; and implementing a system for 
future accountants. For the proposed position, the petitioner seeks to employ the beneficiary, who holds a 
masters degree in accounting from the Ohio State University in Columbus, Ohio. 
The director stated that many of the proposed duties reflect those of an accountant as that occupation is 
described in the Department of Labor's Occupational Outlook Handbook (the Handbook); but that sole 
reliance on duties resembling those of an accountant as that occupation is described in the Handbook and the 
Dictionary of Occupational Titles (DOT) is misplaced. When determining whether a position qualifies as a 
specialty occupation, the director stated that the specific duties combined with the nature of the petitioning 
entity are factors that CIS considers, and that each position must be evaluated based on the nature and 
complexity of the actual job duties. The director stated that the beneficiary's obtaining a degree in a related 
area does not guarantee the position is a specialty occupation. The director stated that the petitioner has three 
accounting positions: an accounting clerk and two accounting managers or executives. According to the 
director, the petitioner has a sufficient number of personnel to review and supervise, but does not have 
enough employees to perform basic bookkeeping duties. Thus, the director found that although the proposed 
position requires some financial analysis, the actual primary duties to be performed by the beneficiary are 
more closely aligned with those of a bookkeeping clerk. The director discussed Matter of Ho, 19 I&N Dec. 
582 (BIA 1988), a case addressing the reliability of evidence. The director discussed the Handbook's 
description of a management accountant, and stated that the petitioner does not have the organizational 
complexity, scale of business, or type of business that requires the services of a part or full-time accountant 
for any significant length of time. According to the director, the beneficiary would not be used exclusively to 
review, analyze, and report on accounting records, which are the duties of an accountant. The director found 
the job postings and job description unpersuasive in establishing the proposed position as a specialty 
WAC 04 243 51015 
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occupation. The director concluded that the petitioner failed to establish any of the criteria under 
8 C.F.R. fj 2 14.2(h)(4)(iii)(A). 
On appeal, counsel states that the petitioner's current in-house accountant, who holds a bachelor's degree in 
accounting, resigned. Counsel states that the petitioner's business and industry is complex, requiring an 
accountant. According to counsel, the submitted job postings reflect that a broad range of companies, 
regardless of industry, require the services of an in-house accountant. Counsel states that American's Career 
InfoNet, the Handbook, the Occupational Information Network, the Princeton Review, and the California 
Employment Development Department's Occupational Guide show that an accountant requires a 
baccalaureate degree. Counsel maintains that the beneficiary is qualified for the proposed position. 
Upon review of the record, the petitioner has not established that the proffered position is a specialty 
occupation. 
The AAO first considers the criteria at 8 C.F.R. $3 214.2(h)(4)(iii)(A)(l) 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 1151, 1165 
@.Minn. 1999)(quoting Hird/Baker COT. v. Suva, 7 12 F. Supp. 1095,1102 (S.D.N.Y. 1989)). 
In determining whether a position qualifies as a specialty occupation, CIS looks beyond the title of the 
position and determines, from a review of the duties of the position and any supporting evidence, whether the 
position actually requires the theoretical and practical application of a body of highly specialized knowledge, 
and the attainment of a baccalaureate degree in a specific specialty as the minimum for entry into the 
occupation as required by the Act. 
The AAO routinely consults the Handbook about the duties and educational requirements of occupations. 
The Handbook explains that specific job duties vary widely among the four major fields of accounting: 
public, management, government, and internal. 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. 
WAC04243 51015 
Page 5 
Counsel contends that the position offered here is an accountant and thereby qualifies as a specialty 
occupation. The petitioner must do more than submit a job description and assert that the position qualifies as 
a specialty occupation, however. It must submit evidence supporting its contentions. The AAO finds that the 
evidence of record provides no factual basis to determine whether the offered position is one that normally 
would require a baccalaureate degree or its equivalent in accounting or a related specialty, or whether the 
proposed position requires theoretical and practical application of a body of highly specialized knowledge, 
which in this case is accounting or a closely related field. The record contains the Form 1120s for the years 
200 1,2002, and 2003; the Form 94 1 for the quarter ending June 30,2004, March 3 1,2004, and December 3 1, 
2003; and DE-6 Forms. This evidence is insufficient evidence for the AAO to determine the level of 
accounting knowledge that the proposed duties require. For instance, there is no information about the types 
and volume of the petitioner's transactions, the nature of its financial statements and records, the spectrum of 
costs to be managed by the beneficiary, the extent of the petitioner's financial dealings, the range and scope of 
the petitioner's financial records, the specific types of data that the beneficiary would analyze, the size of the 
petitioner's budget, or the number of budget elements, or the nature of the technical, investment, cost, and 
variance analysis. There is no evidence of previous budgets or financial documents, other than the tax 
records, illustrating a scope or depth of financial transactions and operations. Going on record without 
supporting documentary evidence is not sufficient for purposes of meeting the burden of proof in these 
proceedings. Matter of Sofici, 22 I&N Dec. 158, 165 (Comrn. 1998) (citing Matter of Treasure Craft of 
California, 14 I&N Dec. 190 (Reg. Comm. 1972)). Consequently, the petitioner failed to demonstrate a 
factual basis in which to establish that the offered position is one that normally would require at least a 
bachelor's degree (or its equivalent) in accounting or a related specialty. 
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 Accountanto/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." 
' 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." 
WAC 04 243 51015 
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For the reasons discussed above, the evidence in the record is insufficient to satisfy the regulation at 
8 C.F.R. 5 214.2(h)(4)(iii)(A)(I): that a baccalaureate or higher degree or its equivalent is the normal 
minimum requirement for entry into the particular position. 
To establish the first alternative prong at 8 C.F.R. 5 214.2(h)(4)(iii)(A)(2), that a specific degree requirement 
is common to the industry in parallel positions among similar organizations, the petitioner submits job 
postings. However, the companies in the postings are either dissimilar from the petitioner, a small auto parts 
retailer, or their nature is not disclosed. Advanced Business Connections, Corp., Pridestaff, The Agee Group, 
Stivers Staffing Services, Inc., Barry Glasser & Company, CyberCoders Accounting, Ellayess, Inc., and 
Private Capital Management are not described in their postings. Accountemps and Manpower are staffing 
agencies; Capital Group Companies is an investment management firm; Argus Realty Investors provides 
investment real estate; Citibank North American and Bridgehampton National Bank are financial companies; 
Health Net and Blue Shield of California are in the healthcare field; Panduit Corp. is a manufacturer; Bally 
Gaming Systems is a gaming company; Nauticus Group is a consumer products company; one employer is a 
Huntington Beach oil company; Wright Travel is a travel agency; Premier Mortgage Funding is a mortgage 
company; Mercedes Homes, Inc. is a construction company; Spherion represents a construction company; 
AccountPros represents a holding company. The job postings, therefore, fail to establish a specific degree 
requirement is common to the industry in parallel positions among organizations similar to the petitioner. 
The second alternative prong at 8 C.F.R. 5 214.2(h)(4)(iii)(A)(2) requires that the petitioner show that its 
particular position is so complex or unique that it can be performed only by an individual with a degree in a 
specific specialty. As discussed earlier in this decision, the record lacks sufficient evidence to establish that the 
proposed duties are complex or unique, thereby requiring a baccalaureate degree in accounting or a related field. 
As such, the petitioner fails to establish the second alternative prong at 8 C.F.R. $214.2(h)(4)(iii)(A)(2). 
To establish the third criterion at 8 C.F.R. 5 214.2(h)(4)(iii)(A), that the petitioner normally requires a degree 
or its equivalent for the position, counsel asserts that the petitioner's prior accountant held a baccalaureate 
degree, and he submits a copy of the person's resume. Counsel's assertion is not persuasive in establishing 
this criterion, as one occurrence of employing a person with a baccalaureate degree for the proposed position 
does not demonstrate a historical pattern of requiring a baccalaureate degree in a specific specialty. 
The fourth criterion at 8 C.F.R. 5 214.2(h)(4)(iii)(A) requires that the petitioner establish that the nature of the 
specific duties is so specialized and complex that the knowledge required to perform them is usually 
associated with the attainment of a baccalaureate or higher degree. As indicated in the discussion at 
8 C.F.R. 214.2(h)(iii)(A)(I), the record lacks sufficient evidence that would establish that the nature of the 
proposed duties is specialized and complex, and thus, requires a bachelor's degree in accounting or a related field. 
Consequently, the petitioner fails to establish this last criterion at 8 C.F.R. 5 214.2(h)(4)(iii)(A). 
, 
WAC 04 243 51015 
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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 291 of the Act, 8 U.S.C. § 1361. 
The petitioner has not sustained that burden. 
ORDER: The appeal is dismissed. The petition is denied.