dismissed H-1B Case: Accounting

U.S. Department of Homeland Security 
20 Mass Ave., N.W., Rm. A3042 
Washington, DC 20529 
F 
U. S. Citizenship 
and Immigration 
FILE: WAC 03 0 19 54581 Office: CALIFORNIA SERVICE CENTER Date: 2 7 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. $ 1 lOl(a)(lS)(H)(i)(b) 
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 03 019 54581 
Page 2 
DISCUSSION: The director of the 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 indicates it is engaged in selling commercial and residential real estate, operates residential 
care facilities, and has six full-time employees and several part-time emplosees. It seeks to employ the 
beneficiary as a part-time accountant. The petitioner, .therefore, endeavors to classifjr the beneficiary as a 
nonimrnigrant worker in a specialty occupation pursuant io section lOl(a)(lS)(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 because the proffered position is not a specialty occupation. On appeal, the 
petitioner submits a brief and supporting documents. 
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 applica$ion 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 occypation in the United States. 
Pursuant to 8 C.F.R. 5 214.2(h)(4)(iii)(A), to qualifji 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 i~dustry in parallel positions among similar 
organizations or, in the alternative, an employez may show that its particular position is 
so complex or unique that it can be perfomed 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. 
WAC 03 019 54581 
Page 3 
The petitioner is seeking the beneficiary's services as a part-time accountant. Evidence of the beneficiary's 
duties includes: the Form 1-129; the attachments accompanying the Form 1-129; the company 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 handling a full set of various accounts of real estate and 
residential facilities for the developmentally disabled through trial balance, preparation of financial 
statements, bank reconciliation, accounts receivableand budget preparation of financial statements; managing 
accounts payable, accounts receivable and budget .. preparations; and being responsible for preparing monthly 
quarterly and annual reports. The petitioner indicated that it seeks the services of a professional accountant 
for this position. 
The director requested additional evidence, specifically an organizational chart clearly identifying the total 
number of employees in the organization. The director requested a description of the general duties and 
responsibilities for each of the employees and an.indication of where the proffered position fits into the 
organizational structure. Additionally, the director requested copies of the petitioner's present and past job 
announcements. 
The petitioner provided an organizational chart which included a president, a vice-president, the proffered 
position, a secretary/treasurer, a residential manager, two full-time residential care aids and one to two part- 
time residential care aides. Additionally, the petitioner provided a copy of the current position opening. 
The director determined that the proffered position was not a specialty occupation. The director concluded 
that the position described by the petitioner 1s more similar to that of a bookkeeper and not an accountant. The 
director also noted that it did not appear that the beneficiary had a degree in accounting. The director 
determined that the petitioner failed to establish that the proffered position requires a baccalaureate or higher 
degree or its equivaJent. 
On appeal, the counsel contends that the position of accountant is recognized as a specialty occupation. 
Contends asserts that even though the petitioner does not have a bookkeeper, the beneficiary will be 
performing accounting duties. Counsel contends that the beneficiary has a bachelor's degree in business 
administration majoring in finance and banking and has over seven years of experience as an accountant. 
/ 
Upon review of the record, the petitioner has established none of the four criteria outlined in 8 C.F.R. 
3 214.2@)(4)(iii)(A). Therefore, the proffered position is not 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 fkom fms or individuals in the industry attest that such firms 
"routinely employ and recruit only degreed individuals." See Shanti, Jnc. v. Reno, 36 F. Supp. 2d 1151, 1165 
@.Minn. 1999)(quoting Hird/Blaker Corp. v. Sava, 7 12 F. Supp. 1095, 1*102 (S.D.N.Y. 1989)). 
WAC 03 019 54581 
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In determining whether a position qualifies as a specialty accupatioq, 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 (sf 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 Department of Labor's Occupational 
Outlook Handbook (the Handbook) for its information about the duties and educational requirements of 
particular occupations. 
A review of the Handbook reveals 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, 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. 
While it is true that not all accountants are part of an executive team, the Handbook's delineation of a 
management accountant as part of an executive team involved in strategic planning or new-product 
development illustrates the scope and complexity of a management accountant's responsibilities. Likewise, 
the role of the accountant to prepare financial reports for nonmanagement groups, including stockholders, 
creditors, regulatory agencies, and tax authprities also illustrates the level of a management accountant's 
responsibilities. Because the beneficiary will not be part of an executive team and will not prepare financial 
reports for nonmanagement groups, including stockholders, creditors, regulatory agencies, and tax authorities, 
this indicates that the beneficiary's duties do not rise to the same level as a management accountant. 
The Handbook states: 
Accountants and auditors held about 1.1 million jobs in 2002. They worked throughout 
private industry and government, but 1 out of 5 wage and salary accountants worked for 
accounting, tax preparation, bookkeeping, and payroll services firms. Approximately 1 out of 
10 accountants or auditors were self-employed. 
Many accountants and auditors are unlicensed management accountants, internal auditors, or 
government accountants and auditors; however, a large number are licensed Certified Public 
Accountants. Most accountants and auditors work in urban areas, where public accounting 
firms and central or regional offices of businesses are concentrated. 
The petitioner indicated that it had six employees and grossed $400,000 in receipts or sales. The petitioner's 
organizational chart indicates that its employeeskinclude: the president, a vice-president, the proffered 
position, a secretaryltreasurer, a residential manager, two full-time residential care aids and one to two part- 
time residential care aides. The petitioner's level of income, number of employees, and volume of 
WAC 03 019 54581 
Page 5 
transactions have a direct and substantial bearing on the scope and depth of the beneficiary's proposed duties. 
The petitioner has not provided evidence that suppo~sits contention that due to the size and complexity of its 
business the proffered duties are so complex and specialized that it is an accounting position requiring a 
baccalaureate level of education in a specialty occupation. 
The Handbook reveals that many of the beneficiary's duties are performed by bookkeeping, accounting, 
auditing and financial clerks: 
Bookkeeping, accounting, and auditing clerks are an organization's fmancial record keepers. 
They update and maintain one or more accounting records, including those that tabulate 
expenditures, receipts, accounts payable and receivable, and profit and loss. . . . post debits and 
credits, produce financial statements, and prepare reports and summaries for supervisors and 
managers. . . . handle the payroll, make purchases, prepare invoices, and keep track of 
overdue accounts. 
More advanced accounting clerks may total, balance, and reconcile billing vouchers; ensure 
completeness and accuracy of data on account. . . . They may also review invoices and 
statements to ensure that all information is accurate and complete. . . . Auditing clerks verify 
records of transactions posted by other workers. 
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. 
The petitioner stated that the beneficiary would perform the preparation of financial statements, bank 
reconciliation, accounts receivables and budget preparation. 
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 also states that many graduates of junior colleges and 
business and correspondence schools, as well as some bookkeepers and accounting clerks, obtain positions as 
junior accountants. 
- -- 
I According to the website for Skyline College, a community college located in San Mateo, California, 
(WWWt), an associate's degree in business or accounting would involve learning the 
fhdamentals 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 which serve the needs of management and facilitate 
decision-making. 
WAC 03 019 54581 
Page 6 
Based on the above discussion regarding the Handbopk's information about management accountants and 
bookkeeping, accounting, auditing and financial clerks,* the evidence in the record is insufficient to establish 
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. 
No evidence in the record establishes the regulation at 8 C.F.R. 5 214.2(h)(4)(iii)(A)(2) which requires the 
petitioner to establish that a specific degree requirement is common to the industry in parallel positions 
among similar organizations. Nor can the petitioner establish that the particular position is so complex or 
unique that it can be performed only by an individual with a degree. As already discussed above, the 
Handbook reveals that many of the beneficiary's duties are performed by bookkeeping, accounting, and 
auditing clerks, occupations that do not require a bachelor's degree. 
Nor is there evidence in the record 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. 
The regulation at 8 C.F.R. 5 214.2@)(4)(iii)(A)(4) requires that !he petitioner establish that the nature of the 
specific duties is so specialized and complex that the knowledge required to perform the duties is usually 
associated with the attainment of a baccalaureate or higher degree. Counsel indicates that the beneficiary 
perfonns the ordinary duties of an accountant and is qualified to perform the services of a specialty 
occupation. The petitioner's assertions are not substantiated by the facts of the record. The petitioner operates 
residential care facilities and employs 6 people. Additionally, the petitioner stated it engages in selling real 
estate. The petitioner has not provided any information about the number of patients or residents it manages 
which would establish the volume of business. The petitioner didnot submit a copy of its income tax return or 
payroll records to substantiate the information on the Form 1-129. 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) Matter of Treasure Craj of California, 14 
I&N Dec. 190 (Reg. Comm. 1972)). Upon review of the record, the petitioner has not documented the duties 
of the proffered position in relation to the nature of its business. Many of the beneficiary's duties are 
performed by bookkeeping, accounting, auditing and financial clerks, occupations that do not require a 
bachelor's degree. The petitioner therefore fails to establish 8 C.F.R. 5 214.2(h)(4)(iii)(A)(4). 
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. 
Beyond the decision of the director, the AAO notes that the petitioner did not provide evidence that the 
beneficiary's foreign degree is equivalent to a U.S. degree as required by the regulations. As the proffered 
position is not a specialty occupation, the beneficiary's qualifications need not be discussed further. 
The burden of proof in these proceedings rests solely with the petitioner. Section 291 of the Act, 8 U.S.C. 5 1361. 
The petitioner has not sustained that burden. 
ORDER: The appeal is dismissed. The petition is denied.