dismissed H-1B Case: Accounting

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U.S. Department of Homeland Security 
20 Mass. Ave., N.W.. Rm. A3042 
Washington. DC 20529 
PUBLIC COPY 
U.S. Citizenship 
and Immigration 
Services 
FILE: WAC 03 124 53227 Office: CALIFORNIA SERVICE CENTER Date: ( 9 
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 I Ol(a)(lS)(H)(i)(b) 
ON BEHALF OF PETITIONER: 
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 Off~ce 
WAC 03 124 53227 
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 wholesale and retail jewelry distributor and seeks to employ the beneficiary as an accountant. 
The petitioner endeavors to classify the beneficiary as a nonimmigrant worker in a specialty occupatic~n pursuant 
to section 10 l(a)(lS)(H)(i)(b) of the Immigration and Nationality Act (the Act), 8 U.S.C. 5 1 I0 1 (a)(] 5)(H)(iXb). 
The director denied the petition because the proffered position does not qualify as a specialty occupation, and 
because the beneficiary is not qualified to perform the duties of a specialty occupation. On appeal tht: petitioner 
submits a brief stating that the offered position qualifies as a specialty occupation, and that the beneficiary is 
qualified to perform the duties of a specialty occupation. 
The first issue to be discussed in this proceeding is whether the proffered position qualifies as a specialty 
occupation. 
Section lOl(a)(lS)(H)(i)(b) of the Act, 8 U.S.C. 5 1 IOl(a)(lS)(H)(i)(b), provides, in part, for the 
classification of qualified nonimmigrant aliens who are coming temporarily to the United States lo perform 
services in a specialty occupation. 
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 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. 9 2 14.2(h)(4)(ii) as: 
[A]n 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 mlzet 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; 
WAC 03 124 53227 
Page 3 
(3) The employer normally requires a degree or its equivalent for the position; or 
(.I) The nature of the specific duties are 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. 
§ 2 14.2(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) the 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) the Form I-290B with counsel's brief. The AAO reviewed the record in its 
entirety before issuing its decision. 
The petitioner is seeking the beneficiary's services as an accountant. Evidence of the beneficia~y's duties 
includes the 1-129 petition with attachment and the petitioner's response to the director's request for evidence. 
According to this evidence the beneficiary would: 
Prepare, analyze and verify quarterly and yearly tax returns, perform audits, prepare payroll 
statements and deductions, monthly expense reports and financial statements; 
Prepare the petitioner's general ledger and monthly and yearly financial reports; 
Monitor information systems, compile and analyze financial information to prepare entries to 
accounts; 
Detail company assets, liabilities, and capital and provide tax planning advice; 
Review finances and current taxes and devise a long range tax plan and recommend ways to reduce 
taxes; 
Advise and recommend to the petitioner tax strategies, advantages and disadvantages of certain 
business decisions or transactions; 
Devise a financial system that will help the petitioner establish more systematic and smooth inventory 
procedures; 
Prepare balance sheets, profit and loss statements, necessary checks, payroll, tax remittances, and 
other reports to summarize the petitioner's current and projected financial position; 
Modify and coordinate implementation of accounting and accounting control procedures; 
WAC 03 124 53227 
Page 4 
Monitor the petitioner's budgeting, performance evaluation, cost and asset management; 
Prepare correspondence with clients regarding transactions, financing and billing statements; and 
Analyze transactions and prepare billing statements. 
The petitioner does not state that it requires a degree in any specific discipline for entry into the offered 
position, but finds the beneficiary qualified by virtue of her foreign education which was determined by a 
credentials evaluation service to be equivalent to a bachelor's degree in business administration from an 
accredited college or university in the United States. 
Upon review of the record, the petitioner has failed to establish that the proffered position qualifies as a specialty 
occupation. The AAO routinely consults the U.S. Department of Labor's Occupational Outlook Handbook 
(Handbook) for information about the duties and educational requirements of particular occupations. The duties 
of the proffered position appear to be essentially those noted for bookkeepers, accounting or financial clerks. In 
the Handbook, the Department of Labor describes, in part, those duties as follows: 
Bookkeeping, accounting, and auditing clerks are an organization's financial 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. . . . 
In small establishments, bookkeeping clerks handle all financial transactions and 
recordkeeping. They record all transactions, post debits and credits, produce financial 
statements, and prepare reports and summaries for supervisors and managers. . . . They also may 
handle the payroll, make purchases, prepare invoices, and keep track of overdue accounts. 
More advanced accounting clerks total, balance and reconcile billing vouchers, ensure 
completeness and accuracy of data on accounts, . . . [and] review invoices and statements to 
ensure that all information is accurate and complete . . . . 
Financial clerks . . . record all amounts coming into or leaving an organization. . . . Other 
clerks keep track of a store's inventory . . . . 
The duties of financial clerks vary with the size of the firm. In a small business, a 
bookkeeper may handle all financial records and transactions, as well as payroll and billing 
duties. . . . 
The duties of the proffered position appear to fall within those listed above. As described by the petitioner, 
they are fairly generic in nature and do not appear to be of such complexity that they require the theoretical 
and practical application of a body of highly specialized knowledge. For example, bookkeepers, accounting 
and financial clerks routinely: perform internal audits; prepare payroll statements and deductions., monthly 
expense reports and financial statements; prepare general ledgers; analyze financial information to prepare 
entries to accounts; detail assets, liabilities, and capital; devise financial systems for keeping track of 
inventory; prepare balance sheets, profit and loss statements, write checks, and prepare other financial reports 
WAC 03 124 53227 
Page 5 
summarizing financial position; modify and coordinate implementation of accounting and accounting control 
procedures; correspond with clients concerning transactions; and prepare billing statements. On the other 
hand, and according to the Handbook, management accountants record and analyze financial information of 
the companies for which they work. Their responsibilities include budgeting, performance evaluation, cost 
and asset management. They are also usually 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. 
The duties of the proffered position, as described, do not appear to be of the complexity or strategic 
importance of those described for management accountants. Taking into consideration the petitioner's 
organizational structure, staffing and nature of its business, the duties described would routinely be performed 
in the industry by those with less than a baccalaureate level education. Thus, it cannot be concluded that the 
duties of the proffered position involve the theoretical and practical application of a body of highly 
specialized knowledge. The Handbook further notes that the majority of financial clerk/bookkeeping 
positions require at least a high school diploma, but that some college education is becoming increasingly 
important for occupations requiring knowledge of accounting. An associate degree in business or accounting 
is often required for accounting and procurement clerks, as well as occupations in bookkeeping.' The 
Handbook indicates that many graduates of junior colleges and business and correspondence schools can 
obtain junior accounting positions. The Handbook also reflects that for tax preparers, moderate term 
on-the-job training is the most significant source of training. The petitioner has, therefore, failed to establish 
that a baccalaureate or higher degree in a specific specialty, or its equivalent, is normally the minimum 
requirement for entry into the offered position. 8 C.F.R. 9 214.2(h)(4)(iii)(A)(l). 
The petitioner asserts that a degree requirement is common to the industry in parallel positions among similar 
organizations, and asserts that the position of accountant is a specialty occupation. As noted above. however, 
the petitioner has not established that the duties of the proffered position are, in fact, those of an accountant. 
The petitioner has failed to establish the referenced criterion at 8 C.F.R. $ 2 14.2(h)(4)(iii)(A)(2). 
The petitioner does not assert that it normally requires a degree for the proffered position, and offers no 
evidence in this regard as the position is new with the company. The petitioner does assert that the a.ccountant 
position is necessary because the petitioner has decided to expand its business operations. The record does 
not contain, however, any evidence of business expansion, or a plan for business expansion, and the 
petitioner's reported gross sales do not establish an expansion of business (2000 - $2,066,617; 2001 - 
$1,774,908; 2002 - $1,973,770). Simply going on the record without supporting documentary evidence is not 
1 According to the website for Skyline College, a community college located in San Mateo, CA 
(www.skrlinecollege.net), an associate's degree in business or accounting would involve learning the furtdamentals 
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 03 124 53227 
Page 6 
sufficient for purposes of meeting the burden of proof in these proceedings. Matter of SofJicj, 22 I&N Dec. 
158, 165 (Comm. 1998) (citing Matter of Treasure Craft of California, 14 I&N 190 (Reg. Comm. 1972)). 
The evidence submitted does not establish the criterion at 8 C.F.R. $9 214.2(h)(4)(iii)(A)(3). 
Finally, the duties of the proffered position appear to be routine for bookkeeper, accounting and financial 
clerks. They are not so complex or unique that they can be performed only by an individual with ii degree in 
a specific specialty. Nor are they so specialized or complex that knowledge required to perform them is 
usually associated with the attainment of a baccalaureate or higher degree in a specific specialty. Iln addition 
to the duties normally performed by bookkeepers, accounting and financial clerks, the petitioner states that 
the beneficiary will prepare business tax returns and give advice on tax strategies. The Handbook notes that 
tax preparers prepare tax returns for individuals or small businesses but do not have the background or 
responsibilities of an accredited or certified public accountant. Further, the petitioner's tax returns indicate 
that it spent less than $1,000 for legal/professional services (which would include accounting s~:rvices) in 
2001 and 2002. The Form 1-129 lists no employees in the required blank, and the tax returns do not reflect 
deductions for wages paid to any employees in 2000, 2001 or 2002. The petitioner has not established that 
the complexity of the duties of the position require a baccalaureate level education. The duties of the 
proffered position are routinely performed in the industry by individuals with less than a baccalaureate level 
education. The petitioner has failed to established the referenced criteria at 8 C.F.R. $5 214.2(h)(4)(iii)(A)(2) 
and (3). 
The final issue to be considered is whether the petitioner is qualified to perform the duties of the proffered 
position. It has been determined that the offered position does not qualify as a specialty occupation, thus, 
there would be no regulatory requirement that the petitioner possess any specific level of education in order to 
qualify to perform the duties of that position. Suffice it to say that the petitioner deems the t~eneficiary 
qualified to perform the duties of the position based upon her past education, training, and experience. That 
determination is one over which the petitioner has sole authority and discretion as the positior~ does not 
qualify for H-1 B status and is not subject to regulation by CIS. 
The petitioner has failed to establish that the offered position meets any of the criteria listed ai: 8 C.F.R. 
2 14.2(h)(4)(iii)(A). 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 and the appeal shall accordingly be dismissed. 
ORDER: The appeal is dismissed. The petition is denied.