dismissed H-1B Case: Accounting

identifying data deleted to 
prevent clei-rly unwarranted 
invasion of personal privacy 
U.S. Department of Homeland Security 
20 Mass. Ave., N.W., Rm. A3042 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
PUBLIC COPY 
 a--,% ,,% 
FILE: WAC 04 252 5 1457 Office: CALIFORNIA SERVICE CENTER Date: HAR 2 1 ~~l~~~ 
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. 5 1 10 1 (a)(l 5)(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 04 252 5 1457 
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 wholesaler of lingerie and other knitting products that seeks to employ the beneficiary as a 
full-time division accountant. The petitioner endeavors to classify the beneficiary as a nonimmigrant worker in a 
specialty occupation pursuant to $ IOl(a)(lS)(H)(i)(b) of the Immigration and Nationality Act (the Act), 
8 U.S.C. $ 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 additional evidence, including a letter from its parent company. 
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. 8 214.2(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. 
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. 
The petitioner is seeking the beneficiary's services as a full-time division accountant. Evidence of the 
beneficiary's duties includes: the 1-129 petition; the petitioner's September 7, 2004 letter in support of the 
WAC 04 252 5 1457 
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petition; and the petitioner's response to the director's request for evidence. According to this evidence, the 
beneficiary would perform duties that entail: participating in the preparation, evaluation, justification, and 
maintenance of budgets and budgetary controls; maintaining and updating customers' database by creating 
new accounts, deleting old accounts, and balancing existing accounts; preparing accounting, statistical, and 
narrative financial statements or reports; working with the parent company's finance manager in China and 
with data processing personnel regarding the work of fiscal and clerical personnel in making entries, 
reconciliations, other record-keeping activities; compiling, recording, and analyzing the petitioner's financial 
information to prepare entries to accounts, such as the general ledger account; documenting business 
transactions; reporting daily transactions to the parent company in China; reviewing and analyzing grants, 
contracts, proposals for financial soundness and adherence to generally accepted accounting principles and 
"County" policies; preparing financial reports such as monthly and yearly income statements and balance 
sheets of all cash, check, and credit card sales; preparing payroll set-up; performing budget control, 
performance evaluations, and cost and asset management; and recommending and assisting in the 
implementation of new or revised accounting systems, procedures, and records. The petitioner indicated that a 
qualified candidate for the job would possess a bachelor's degree in accounting or a related field. 
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, or 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. 
$ 2 14.2(h)(4)(iii)(A). 
On appeal, the petitioner states, in part, that the proffered position is similar to that of a management 
accountant, a position that qualifies as a specialty occupation according to the DOL's Handbook. The 
petitioner submits a verification letter from the vice president of its parent company, who states, in part, that 
the petitioner needs a qualified division accountant. 
Upon review of the record, the petitioner has established none of the four criteria outlined in 8 C.F.R. 
9 214.2(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. 3 214.2(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, 1 102 (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 the petitioner that the proffered position is that of an 
accountant. The Handbook, 2006-2007 edition, reveals that specific job duties vary widely among the four major 
fields of accounting: public, management, government accounting, and internal auditing. The closest category to 
WAC 04 252 51457 
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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. 
In this case, information on the petition reflects that the petitioner is a wholesaler of lingerie and other 
knitting products with seven employees and a gross annual income of $1,140,751.97. The statement of the 
parent company's vice president that the proposed duties require reporting timely and accurate financial 
information to the parent company is noted. 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" 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 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." 
1 
 According to the website for Skyline College, a community college located in San Mateo, California, 
(www.skylinecolleae.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 
WAC 04 252 51457 
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The evidence of record fails to convey that the beneficiary's specific performance of the record's list of 
generalized duties would require the theoretical and practical application of highly specialized knowledge 
attained by at least a bachelor's degree or the equivalent in accounting or any other specific specialty.4 The 
petitioner's assertion on appeal that the proffered position is that of an accountant is noted. Going on record 
without supporting documentary evidence, however, 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)). 
Furthermore, 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. The petitioner's assertion on appeal that the beneficiary "is also partially responsible for the 
parent company in China which has over 500 sets of facilities and over 600 employees" is noted. Again, 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)). 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 the executive recruiting, banking, and manufacturing industries. The petitioner's industry is not 
in executive recruiting, banking, or manufacturing. Thus, the advertisements have no relevance. 
The record also does not include any evidence from firms, individuals, or 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. 5 214.2(h)(4)(iii)(A)(I) or (2). 
"proficiency in financial accounting, reporting, statement preparation, taxation, business consulting services, 
business law, and ethics." 
These duties entail primarily the business or accounting associate degree-level activities listed on Skyline 
College website. 
WAC 04 252 51457 
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The AAO now turns to the criterion at 8 C.F.R. 3 214.2(h)(4)(iii)(A)(3) - the employer normally requires a 
degree or its equivalent for the position. As the record indicates that the proffered position is a new position, the 
petitioner, therefore, has not established this criterion. 
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. 9 2 14.2(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. 9 1361. 
The petitioner has not sustained that burden. 
ORDER: 
 The appeal is dismissed. The petition is denied