dismissed H-1B Case: Accounting

identifying data deleted to 
prevent clearly unwarrantd 
invasion of personal privacy 
U.S. Department of Homeland Security 
20 Mass. Ave., N.W., Rm. 3000 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
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. tj 1 I0 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, Chief 
Administrative Appeals Office 
WAC 04 075 50074 
Page 2 
DISCUSSION: The director of the California Service Center 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 diamond and jewelry wholesaler, with three employees. It seeks to employ the beneficiary 
as an accountant pursuant to section lOl(a)(lS)(H)(i)(b) of the Immigration and Nationality Act (the Act), 8 
U.S.C. 5 1101(a)(l S)(H)(i)(b). The director denied the petition because he determined the position was not a 
specialty occupation. 
The record of proceeding before the AAO contains: (1) Form 1-129 and supporting documentation; (2) the 
director's request for additional evidence; (3) counsel's response to the director's request; (4) the director's 
denial letter; and (5) Form I-290B, with counsel's brief. The AAO reviewed the record in its entirety before 
issuing its decision. 
The issue before the AAO is whether the proffered position qualifies as a specialty occupation. To meets its 
burden of proof in this regard, the petitioner must establish that the job it is offering to the beneficiary meets 
the following statutory and regulatory requirements. 
Section 214(i)(l) of the Act, 8 U.S.C. 3 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. 
The term "specialty occupation" is further defined at 8 C.F.R. 5 214.2(h)(4)(ii) as: 
An occupation which requires theoretical and practical application of a body of highly 
specialized knowledge in fields of human endeavor including, but not limited to, architecture, 
engineering, mathematics, physical sciences, social sciences, medicine and health, education, 
business specialties, accounting, law, theology, and the arts, and which requires the 
attainment of a bachelor's degree or higher in a specific specialty, or its equivalent, as a 
minimum for entry into the occupation in the United States. 
Pursuant to 8 C.F.R. 5 214.2(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. 
WAC 04 075 50074 
Page 3 
Citizenship and Immigration Services (CIS) interprets the term "degree" in the above criteria to mean not just 
any baccalaureate or higher degree, but one in a specific specialty that is directly related to the proffered 
position. 
To determine whether a particular job qualifies as a specialty occupation, CIS does not simply rely on a 
position's title. The specific duties of the proffered position, combined with the nature of the petitioning 
entity's business operations, are factors to be considered. CIS must examine the ultimate employment of the 
alien, and determine whether the position qualifies as a specialty occupation. CJ: Defensor v. Meissner, 201 
F. 3d 384 (5th Cir. 2000). The critical element is not the title of the position nor an employer's self-imposed 
standards, 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 the minimum for entry into the occupation, as required by the Act. 
The petitioner seeks the beneficiary's services as an accountant. 
 Evidence of the beneficiary's duties 
includes: the Form 1-129 and the petitioner's December 18, 2003 letter of support. As described by the 
petitioner, the proffered position would require the beneficiary to: 
Be responsible for all accounting areas; 
Apply generally accepted accounting principles (GAAP) in analyzing financial transactions 
and in preparation of financial reports; 
Examine, analyze and verifL financial documents to ensure adherence to established controls; 
Analyze and initiate changes in accounting methods, procedures and techniques in order to 
meet internal and external financial needs; 
Perform other accounting duties as may be assigned f7om time to time. 
To make its determination whether the employment just described qualifies as a specialty occupation, the 
AAO turns to the criteria at 8 C.F.R. 9 214.2(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; and 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 considered by the 
AAO when determining these criteria include: whether the Department of Labor's Occupational Outlook 
Handbook (Handbook), on which the AAO routinely relies for the educational requirements of particular 
occupations, reports 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 1 15 1, 1 165 (D. Minn. 1999) (quoting Hird/Blaker Corp. v. Suva, 712 F. Supp. 1095, 
11 02 (S.D.N.Y. 1989)). 
The petitioner has stated that the proffered position is that of an accountant. To determine whether the duties 
of the proffered position support the petitioner's characterization of its employment, the AAO turns to the 
2006-2007 edition of the Handbook for its discussion of management accountants, the category of accounting 
most closely aligned to the duties described by the petitioner. As stated by the Handbook, management 
accountants: 
[rlecord and analyze the financial information of the companies for which they work. Among 
their other responsibilities are budgeting, performance evaluation, cost management, and 
asset management . . . . They analyze and interpret the financial information that corporate 
executives need in order to make sound business decisions. They also prepare financial 
WAC 04 075 50074 
Page 4 
reports for other groups, including stockholders, creditors, regulatory agencies, and tax 
authorities. Within accounting departments, management accountants may work in various 
areas, including financial analysis, planning and budgeting, and cost accounting. 
The AAO finds the above discussion to be generally reflected in the petitioner's description of the duties of 
the proffered position and agrees that the petitioner's employment would require the beneficiary to have an 
understanding of accounting principles. However, not all accounting employment is performed by degreed 
accountants. Therefore, the performance of duties requiring accounting knowledge does not establish the 
proffered position as that of an accountant. The question is not whether the position requires knowledge of 
accounting principles, which it does, but rather whether it is one that normally requires the level of accounting 
knowledge that is signified by at least a bachelor's degree, or its equivalent, in accounting. 
The Handbook's discussion of the occupation of accountants clearly indicates that accounting positions may 
be filled by individuals holding associate degrees or certificates, or who have acquired their accounting 
expertise through experience: 
Capable accountants and auditors may advance rapidly; those having inadequate academic 
preparation may be assigned routine jobs and find promotion difficult. Many graduates of 
junior colleges or business or correspondence schools, as well as bookkeepers and accounting 
clerks who meet the education and experience requirements set by their employers, can 
obtain junior accounting positions and advance to positions with more responsibilities by 
demonstrating their accounting skills on the job. 
The Handbook also notes in its description of the work performed by bookkeeping, accounting and auditing 
clerks that: 
Demand for full-charge bookkeepers is expected to increase, because they are called upon to 
do much of the work of accountants, as well as perform a wider variety of financial 
transactions, from payroll to billing. Those with several years of accounting or bookkeeper 
certification will have the best job prospects. 
Further proof of the range of academic backgrounds that may prepare an individual for accounting 
employment is provided by the credentialing practices of the Accreditation Council for Accountancy and 
Taxation (ACAT), an independent accrediting and monitoring organization affiliated with the National 
Society of Accountants. The ACAT does not require a degree in accounting or a related specialty to issue a 
credential as an Accredited Business Accountant@ /Accredited Business Advisor03 (ABA). Eligibility for the 
eight-hour comprehensive examination for the ABA credential requires only three years of "verifiable 
experience in accounting, taxation, financial services, or other fields requiring a practical and theoretical 
knowledge of the subject matter covered on the ACAT Comprehensive Examination." Up to two of the 
required years of work experience may be satisfied through college credit.' 
To determine whether the accounting knowledge required by the proffered position rises above that which 
may be acquired through experience or an associate's degree in accounting; the AAO turns to the record for 
1 
 Information provided by the ACAT website (http://www.acatcredentials.orn/index.html). The Handbook 
identifies the ACAT website as one of several "Sources of Additional Information" at the end of its 
discussion of the occupation of accountants. 
2~ccording to the website for Skyline College, a community college located in San Mateo, CA 
(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 
WAC 04 075 50074 
Page 5 
information regarding the nature of the petitioner's business operations. While the size of a petitioner's 
business is normally not a factor in determining the nature of a proffered position, both level of income and 
organizational structure are appropriately reviewed when a petitioner seeks to employ an H-1B worker as an 
accountant. In cases where a petitioner's business is relatively small, the AAO reviews the record for 
evidence that its operations, are, nevertheless, of sufficient complexity to indicate that it would employ the 
beneficiary in an accounting position requiring a level of financial knowledge that may be obtained only 
through a baccalaureate degree in accounting or its equivalent. 
At the time of filing, the petitioner stated that it had three employees: a president, vice-president and a 
secretary/customer service representative. The petitioner submitted a tax return for the year 2003 indicating 
gross sales of over $5 million, costs of goods sold of approximately $4.7 million, compensation of officers of 
$138,000 and salary paid of $17,400. The AAO has reviewed the record for evidence of the petitioner's 
financial structure and operations to determine whether the accounting employment described by the 
petitioner would impose a degree requirement on the beneficiary. 
The record offers no documentation of the extent or complexity of the financial operations that indicates that 
a degree is required to perform the duties of the position. Having submitted no evidence to describe its 
business, the petitioner has failed to demonstrate that its financial operations are of sufficient complexity to 
indicate that it would employ the beneficiary in a position requiring a level of accounting knowledge that may 
only be obtained through a baccalaureate degree in accountancy. The petitioner is a wholesaler of diamonds 
and fine jewelry. While the inventory may be costly, the business operations have not been established as 
complex. Accordingly, the duties of the proffered position are not established as those of a degreed 
accountant. Instead, they appear more closely aligned to accounting responsibilities that may be performed 
by junior accountants, employment that does not impose a baccalaureate degree requirement on those seeking 
entry-level employment. Therefore, the petitioner has not established the proffered position as a specialty 
occupation under the first criterion at 8 C.F.R. $214.2(h)(4)(A) - a baccalaureate or higher degree or its 
equivalent is normally the minimum requirement for entry into the particular position. 
To establish the proffered position as a specialty occupation under the second criterion at 8 C.F.R. 
$ 214.2(h)(4)(A), a petitioner must prove that a specific degree requirement is common to its industry in 
parallel positions among similar organizations or that the proffered position is so complex or unique that it 
can be performed only by an individual with a degree. In the instant case, the petitioner has submitted no 
evidence that responds to either prong of the criterion. Therefore the record does not establish the proffered 
position as a specialty occupation based on an industry-wide degree requirement or its complex and unique 
nature. 
To determine whether a proffered position may be established as a specialty occupation under the third 
criterion - the employer normally requires a degree or its equivalent for the position - the AAO usually 
reviews the petitioner's past employment practices, as well as the histories, including names and dates of 
employment, of those employees with degrees who previously held the position, and copies of those 
employees' diplomas. The petitioner has not asserted that it has previously employed a degreed accountant. 
flow statements, the GAAP, forecasting, budgeting, cost accounting, break even analysis, developing and 
operating a computerized accounting system. Thus, an associate's degree would provide knowledge about the 
GAAP and accounting techniques that serve the needs of management and facilitate decision-making. 
WAC 04 075 50074 
Page 6 
Accordingly, the petitioner has not established that it previously employed a degreed accountant in the 
proffered position. 
The fourth criterion requires a petitioner to establish that the nature of the specific duties of its position is so 
specialized and complex that the knowledge required to perform these duties is usually associated with the 
attainment of a baccalaureate or higher degree. On appeal, counsel asserts that because the beneficiary would 
analyze financial information and analyze changes in accounting methods that the proffered position requires 
a degreed accountant. Counsel has not described the financial information to be analyzed or the financial 
documents to be examined and analyzed. The petitioner has not provided evidence of the type or volume of 
financial transactions. Going on record without supporting documentary evidence is not sufficient for 
purposes of meeting the burden of proof in these proceedings. Matter of Sofjci, 22 I&N Dec. 158, 165 
(Comm. 1998) (citing Matter of Treasure Craft of California, 14 I&N Dec. 190 (Reg. Comm. 1972)). The 
first duty described by the petitioner is that the beneficiary would be responsible in all accounting areas, but 
does not describe what the areas would entail. The other duties described do not indicate the complexity of 
the duties in relation to petitioner's business. The AAO finds no evidence to indicate that the beneficiary's 
duties would require greater knowledge or skill than that normally possessed by junior accountants. Further, 
the position, as described, does not appear to represent a combination of jobs that would require the 
beneficiary to have a unique set of skills beyond those of a junior accountant. As a result, the record fails to 
establish that the proffered position meets the specialized and complex threshold of the fourth criterion at 8 
C.F.R. 9 214.2(h)(4)(iii)(A). 
For reasons related in the preceding discussion, the petitioner has failed to establish the proffered position as 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. 
fj 1361. The petitioner has not sustained that burden. 
ORDER: 
 The appeal is dismissed. The petition is denied.