dismissed H-1B Case: Accounting

U.S. Department of Homeland Security 
20 Mass. Ave., N.W., Rm. A3042 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
Services 
FILE: WAC 04 136 5 1420 Office: CALIFORNIA SERVICE CENTER Date: $Ah! 1 8 MOfi 
PETITION: Petition for a Nonimmigrant Worker Pursuant to Section 10 1 (a)(l S)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 5 1 1 Ol(a)(l 5)(H)(i)(b) 
ON BEHALF OF PETITIONER: 
INSTRUCTIONS: 
This is the decision of the Administrative Appeals Ofice 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 04 136 51420 
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 computer hardware wholesale business that seeks to employ the beneficiary as a full-time 
accountant. The petitioner endeavors to classify the beneficiary as a nonimmigrant worker in a specialty 
occupation pursuant to $ lOl(a)(lS)(H)(i)(b) of the Immigration and Nationality Act (the Act), 8 U.S.C. 
§ 1 1 0 1 (a)( 1 5>(H>(i>(b). 
The director denied the petition because the proffered position is not a specialty occupation. On appeal, 
counsel submits a brief and additional evidence, including a letter from the petitioner's CEO and president, 
resumes of the petitioner's former accountants, and Internet job postings. 
Section 214(i)(l) of the Act, 8 U.S.C. 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. 2 14.2(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. 
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 04 136 51420 
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The petitioner is seeking the beneficiary's services as a full-time accountant. Evidence of the beneficiary's 
duties includes: the 1-129 petition; counsel's February 23, 2004 letter in support of the petition; and the 
petitioner's response to the director's request for evidence. According to this evidence, the beneficiary would 
perform duties that entail: reporting to the CFO and company headquarters in Korea; performing bookkeeping 
and auditing of accounts payable and accounts receivable; preparing and analyzing payroll and benefit 
program; preparing financial statements required by federal, state, and local authorities using General 
Accepted Accounting Principles (GAAP); preparing financial statements in the Korean language, as required 
by company headquarters; preparing federal, state, and local tax returns; and assisting account managers by 
analyzing customer credit information. The petitioner indicated that a qualified candidate for the job would 
possess a bachelor's degree in a field related to accounting. 
The director found that the proffered position was not a specialty occupation because the job is not an 
accountant position; it is a bookkeeping, accounting, and auditing clerk position. Citing to the Department of 
Labor's (DOL) 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. 
5 214.2(h)(4)(iii)(A). 
On appeal, counsel states, in part, that the proffered position is that of a corporate accountant. According to 
counsel, the petitioner has satisfied all of the criteria of 8 C.F.R. 5 214.2(h)(4)(iii)(A). Counsel submits a 
letter from the petitioner's CEO and president, resumes of the petitioner's former accountants, and Internet 
job postings as supporting documentation. 
Upon review of the record, the petitioner has established none of the four criteria outlined in 8 C.F.R. 
5 2 14.2(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. 5 214.2(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 1 15 1, 1 165 (D. 
Minn. 1999)(quoting HirdIBlaker Corp. v. Sava, 712 F. Supp. 1095, 1102 (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, 2004-2005 edition, 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, 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 
WAC 04 136 51420 
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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. 
In this case, information on the petition reflects that the petitioner is a computer hardware wholesale business 
with three employees and a gross annual income of $32,212.57. The petitioner's CEO and president states in 
his October 21, 2004 letter that the proposed duties include activities such as preparing financial statements 
required by federal, state, and local authorities using General Accepted Accounting Principles (GAAP). 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" (page 74) refers the 
reader to the Internet site for the American 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, which entail primarily the business or accounting associate degree-level activities listed on 
Skyline College website, would require the theoretical and practical application of highly specialized 
' According to the website for Skyline College, a community college located in San Mateo, California, 
(www.sk~linecollene.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. 
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 04 136 5 1420 
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knowledge attained by at least a bachelor's degree or the equivalent in accounting or any other specific 
specialty. Counsel's assertion on appeal that the petitioner "engages in the type of business which a corporate 
accountant is required on a regular full time basis due to its operation scale and complexity" is noted. 
However, going on record without supporting documentary evidence is not sufficient for purposes of meeting 
the burden of proof in these proceedings. Matter of SofJici, 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). 
It is also noted that 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. Furthermore, although the proposed duties include assisting account managers 
by analyzing customer credit information, the petitioner's organization chart does not reflect that it has any 
account managers. Going on record without supporting documentary evidence is not sufficient for purposes of 
meeting the burden of proof in these proceedings. Matter of Sof$ci, 22 I&N Dec. 158, 165 (Comm. 1998) 
(citing Matter of Treasure Craft of California, 14 I&N Dec. 190 (Reg. Comm. 1972)). 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. 
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. 
Regarding parallel positions in the petitioner's industry, the petitioner submitted Internet job postings for 
accountants. There is no evidence, however, to show that the employers issuing those postings are similar to 
the petitioner, or that the advertised positions are parallel to the instant position. The advertisements are for 
accountants in a variety of industries, including staffing and manufacturing. The petitioner's industry, 
however, is not represented. Thus, the advertisements have no relevance. 
The record also does not include any evidence from 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. § 214.2(h)(4)(iii)(A)(I) or (2). 
The AAO now turns to the criterion at 8 C.F.R. 8 214.2(h)(4)(iii)(A)(3) - the employer normally requires a 
degree or its equivalent for the position. On appeal, counsel states that in the past, the petitioner has required a 
baccalaureate degree for the proffered position, and submits two resumes as supporting documentation. The 
WAC 04 136 51420 
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capacity of an accountant. Furthermore, the record does not contain copies of the claimed baccalaureate degrees. 
In view of the foregoing, the petition does not contain sufficient evidence of the petitioner's past hiring practices 
and, therefore, the petitioner has not met its burden of proof in this regard. 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 Cal$ornia, 14 
I&N Dec. 190 (Reg. Comm. 1972)). 
Finally, the AAO turns to the criterion at 8 C.F.R. 5 214.2(h)(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. 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. 
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.