dismissed H-1B Case: Accounting

U.S. Department of Homeland Security 
WBLIC COPY 
20 Mass. Ave., N.W., Rm. A3042 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
Services 
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. 5 1 lOl(a)(lS)(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 04 149 50592 
Page 2 
DISCUSSION: The service center director 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 a medical supplies business that seeks to employ the beneficiary as a part-time accountant. 
The petitioner endeavors to classify the beneficiary as a nonimrnigrant worker in a specialty occupation pursuant 
to 5 lOl(a)(lS)(H)(i)(b) of the Immigration and Nationality Act (the Act), 8 U.S.C. 3 1 lOl(a)(lS)(H)(i)(b). 
The director denied the petition because the proffered position is not a specialty occupation. On appeal, 
counsel submits a brief. 
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. 
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: 
(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. 
3 214.2(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 part-time accountant. Evidence of the beneficiary's 
duties includes: the 1-129 petition; the petitioner's March 19, 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 
WAC 04 149 50592 
Page 3 
perform duties that entail: preparing and analyzing financial statements and accounts payable and receivable; 
providing tax assistance; auditing inventory and overhead costs; making recommendations for and devising 
more cost-efficient methods; and providing assistance in devising business plans, setting financial goals, and 
evaluating the financial viability of proposed ventures. The petitioner indicated that a qualified candidate for 
the job would possess a bachelor's degree in commerce, accounting, business administration, finance, or an 
equivalent thereof. 
The director found that the proffered position was not a specialty occupation because the job is not an 
accountant position; it is a bookkeeper or an accountinglauditing clerk position. Citing to the Department of 
Labor's 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. 
- 
Q 2 14.2(h)(4)(iii)(A). 
On appeal, counsel states, in part, that the proffered position is that of an accountant. Counsel states further 
that the director ignored key evidence, namely that, in response to the director's request for evidence, the 
petitioner provided evidence to demonstrate that it is in the process of launching a second venture, which 
requires the employment of additional staff. 
Upon review of the record, the petitioner has established none of the four criteria outlined in 8 C.F.R. 
$ 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. $ 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 1151, 1165 (D. 
Minn. 1999)(quoting HirdlBlaker Coy. v. Suva, 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, 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 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. 
WAC 04 149 50592 
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According to the Handbook, management 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 
nonrnanagement 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 a management accountant as described in the Handbook. Consequently, the Handbook does not support 
the proffered position as being a management accountant position as described in the Handbook. 
Not all accounting positions require a bachelor's degree or the equivalent. 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." 
' According to the website for Skyline College, a c'ommunity college located in San Mateo, California, 
(www.sk~linecolleg;e.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. 
2 
 At its Internet site (http:Nwww.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:Nwww.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 04 149 50592 
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While the evidence of record indicates that the proffered position would involve application of some 
accounting principles, it does not establish that the position would require the theoretical and practical 
application of highly specialized accounting knowledge that is attained by at least a bachelor's degree in 
accounting. The proposed duties are described in terms of general functions that do not in themselves 
establish the type and level of accounting or accounting-related knowledge that actual performance of the 
proposed position would require. A representative sample is "Preparation and analysis of financial statements 
and accounts payable and receivable." The record contains no evidence that would indicate the nature of the 
"financial analysis" and hence the skills and competencies required to perform that function. The record does 
not contain evidence that relates the duties in terms of particular, specific-to-this-petitioner business matters 
that they would address. Nor does the record contain evidence to correlate with educational requirements any 
specific duties of the proffered position. 
In this case, information on the petition, which was signed by the petitioner's office manager on April 20, 
2004, reflects that the petitioner is a medical supplies business, which was established in 1995, with eight 
employees and a gross annual income of $500,000. The petitioner's 2003 Schedule C, Profit and Loss from 
Business, however, reflects only $332,336 in gross receipts or sales and only $46,329 in wages. Going on 
record without supporting documentary evidence is not sufficient for purposes of meeting the burden of proof 
in these proceedings. Matter of SofSici, 22 I&N Dec. 158, 165 (Comrn. 1998) (citing Matter of Treasure Craft 
of California, 14 I&N Dec. 190 (Reg. Comrn. 1972)). 
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. 
Counsel's assertion on appeal that the proffered position requires at least a bachelor's degree in accounting or 
a related specialty 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 (Comrn. 1998) (citing Matter of Treasure Craft of California, 14 I&N Dec. 190 (Reg. Comrn. 
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). 
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. Counsel's assertion on appeal that, in response to the director's request for evidence, the 
petitioner provided evidence to demonstrate that it is in the process of launching a second venture, thereby 
necessitating the employment of additional staff, is noted. The petitioner, however, must establish eligibility 
at the time of filing the nonirnmigrant visa petition. A visa petition may not be approved at a future date after 
the petitioner or beneficiary becomes eligible under a new set of facts. Matter of Michelin Tire Corp., 17 I&N 
Dec. 248 (Reg. Cornm. 1978). Furthermore, the record does not establish any substantive aspects of the 
expansion so as to demonstrate the need for a degreed accountant. 
The record does not include any evidence regarding parallel positions in the petitioner's industry. The record 
also does not include any evidence from industry individuals, firms, or professional associations regarding an 
industry standard, or documentation to support the complexity or uniqueness of the proffered position. 
WAC 04 149 50592 
Page 6 
The petitioner, therefore, has not established the criteria set forth at 8 C.F.R. § 214.2(h)(4)(iii)(A)(l) or (2). 
The AAO now turns to the criterion at 8 C.F.R. 5 214.2(h)(4)(iii)(A)(3) - the employer normally requires a 
degree or its equivalent for the position. As counsel does not address this issue on appeal, it will not be discussed 
further. The evidence of record does not establish 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. 5 214.2(h)(4)(iii)(A)(#). 
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.