dismissed H-1B

dismissed H-1B Case: Accounting

📅 Date unknown 👤 Company 📂 Accounting

Decision Summary

The appeal was dismissed because the petitioner failed to prove the proffered staff accountant position qualifies as a specialty occupation. The AAO found that the petitioner, a gas station and convenience store, did not provide sufficient evidence to demonstrate a legitimate need for a full-time, in-house accountant or that the job duties were so specialized and complex as to require a degree in a specific specialty.

Criteria Discussed

Normal Degree Requirement For Position Industry Standard Degree Requirement Employer'S Normal Degree Requirement Specialized And Complex Duties

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U.S. Citizenship 
and Immigration 
Services 
MA TIER OF D-0-C-, I.!\ C. 
APPEAL OF VERMONT SERVICE CENTER DECIST0'-1 
Non-Precedent Decision of the 
Administrative Appeals Office 
DATE: JUNE 21,2016 
PETITION: FOR.Y! I-129, PETITION FOR A "'ONIMMIGRANT WORKER 
The Petitioner, a gas station and convenience store, 1 seeks to temporarily employ the Beneficiary as 
a "staff accountant" under the H-lB nonimmigrant classification for specialty occupations. 
See section 10l(a)(l5)(H)(i)(b) of the Immigration and Nationality Act (the Act), 8 U.S.C. 
§ 110l(a)(15)(H)(i)(b). The H-lB program allows a U.S. employer to temporarily employ a 
qualified foreign worker in a position that requires both (a) the theoretical and practical application 
of a body of highly specialized knowledge and (b) the attainment of a bachelor's or higher degree in 
the specific specialty (or its equivalent) as a minimum prerequisite for entry into the position. 
The Director, Vermont Service Center, denied the petition. The Director concluded that the 
proffered position is not a specialty occupation. 
The matter is now before us on appeaL In its appeal, the Petitioner submits additional evidence and 
asserts that the Director erred in finding that the proffered position is not a specialty occupation. 
Upon de novo review, we will dismiss the appeaL2 
L LAW 
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 
1 
While the Petitioner states that it owns and operates several gas stations and drive-through stores, the Petitioner only 
listed one address where the Beneficiary would work, which, from the fuel supply agreement and tax returns provided, 
appears to be a single gas stationJconvenience store. The evidence of record does not establish that the Petitioner owns 
and operates more than one gas station/convenience store or that the Beneficiary would work at any Jocation other than 
the one specified in the petition. 
2 We follow the preponderance of the evidence standard as specified in Matter of Chawathe, 25 I&N Dec. 369, 
375-76 (AAO 2010). 
l'vfatter of D-0-C-. Inc. 
(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 regulation at 8 C.F.R. § 214.2(h)(4)(ii) largely restates this statutory definition, but adds a non­
exhaustive list of fields of endeavor. In addition, the regulations provide that the proffered position 
must meet one of the following criteria to qualify as a specialty occupation: 
(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. 
8 C.P.R. § 214.2(h)(4)(iii)(A). U.S. Citizenship and Immigration Services (USCIS) has consistently 
interpreted 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 proposed 
position. See Royal Siam Corp. v. Chertoff, 484 F.3d 139, 147 (1st Cir. 2007) (describing "a degree 
requirement in a specific specialty" as "one that relates directly to the duties and responsibilities of a 
particular position"); Defensor v. Meissner, 201 F.3d 384, 387 (5th Cir. 2000). 
II. PROFFERED POSITION 
In the H-1 B petition, the Petitioner stated that the Beneficiary will serve as a "statT accountant." In a 
letter submitted at the time the petition was filed, the Petitioner provided the following job duties for 
the position (verbatim): 
Internal Audit: 70% 
'.i> Audit a variety of internal activities and/or procedures gathered by company 
bookkeeper/store manager for the purpose of ensuring compliance with law, 
regulations, prescribed accounting standards/protocols, detecting issues occurring 
so proper resolution can be determined; 
'.i> Collaborate with other staff members, independent audit staff, state agencies, etc 
of the purpose of responding to questions with fund audits and/or preparing work 
aids, manuals, policies and procedures; 
2 
Matter of D-0-C-, Inc. 
~ Prepare a variety of financial reports, documents and other v.Titten materials (e.g. 
concise statistical, cash flow analysis, balance sheets, income statements, 
analytical reports, detailed audit findings) based on present and past operation 
trends and cots to ensure compliance with accounting policies and procedures; 
~ Review financial/accounting information to detail assets liabilities and capital and 
accordingly prepare financial reports; 
~ Respond to inquiries from a variety of sources (e. g. staft~ state auditors, 
government agencies) for the purpose of providing information related to 
company's accounting issues and clarification as needed; 
~ Interpret budget and audit results to management and advise them on effective use 
of resources and assumptions underlying budget forecasts; 
~ Review company internal processes and controls (e.g. reimbursement related 
issues, state accounting manual) for the purpose of ensuring financial information 
is properly processed, reported and safeguarded.; 
Management Accounting: 30% 
~ Use the data processing system, such as Quick book, with financial data for the 
purpose of ensuring system is operating efficiently, effectively and accurately, 
maintains bookkeeping and accounting records, including general journal and 
cash accounts, bill paying and monthly account reconciliation; 
~ Guide and direct the Store Manager (who performs the swre 's daily bookkeeping 
functions) for the purpose of responding to questions and communication updates 
to policies and procedures; 
~ Research discrepancies of financial information and/or documentation for the 
purpose of research resolutions, ensuring accuracy of data and complying to 
established procedures, creates and maintain a ticker system to track cash flow 
obligation; 
According to the Petitioner, the position requires a bachelor's degree or equivalent in business 
administration, accounting, finance, or a closely related field. 
Ill. ANALYSIS 
Upon review of the record in its totality and for the reasons set out below, we determine that the 
Petitioner has not demonstrated that the proffered position~ qualities as a specialty occupation? 
Specifically, the record (1) does not describe the position's duties with sufficient detail; and (2) does 
'Although some aspects of the regulatory criteria may overlap, we will address each of the criteria individually. 
3 
(b)(6)
Matter of D-0-C-, Inc. 
not establish that the job duties require an educational background, or its equivalent, commensurate 
with a specialty occupation .4 
Regarding the proffered duties, we find that the Petitioner did not submit sufficient objective 
evidence to establish that the Beneficiary would actually perform the duties of an accountant. While 
we acknowledge the Petitioner 's evidence that its business revenue has grown over the past several 
years, the Petitioner did not provide sufficient documentation to demonstrate that it would actually 
utilize the services of a full-time in-house accountant, as claimed. For example, although the 
Petitioner state~ that it employed a staff accountant from 2009 to 2013, the Petitioner also submitted 
a 2012 tax return prepared by an external provider, rather than its in-house staff accountant. Further, 
the Petitioner did not submit any samples of the prior staff accountant's work product to demonstrate 
that this individual carried out the Petitioner's internal audit, financial control and account 
management protocols, as claimed. We also note that the fuel supply agreements do not reference 
the franchisers' accounting audit requirement s and that, even if they did, the Petitioner did not 
provide sufficient evidence indicating that its prior staff accountant performed duties relating to 
those r
equirements. In addition, the Petitioner was a party to only one of the submitted fuel supply 
agreements. The other two fuel supply agreements were executed by as an individual, 
with addresses in two different cities that differed from the worksite named in the petition. The 
Petitioner did not explain these discrepancies. Therefore, the Petitioner has not submitted sufficient 
docum entation to demonstrate that it actually has sufficient work to employ the Beneficiary as a staff 
accounta nt in-house on a full-time basis. For this reason alone, the evidence of record does not 
establish the proffered as a specialty occupation. 
Moreover, we observ e that the Petitioner claimed that an individual with a bachelor's degree in 
business administration , with no further specialization, could perform the duties of the proffered 
position. However, the requirement of a bachelor's degree in business administration, with no 
further specialization, is inadequate to establish that a position qualifies as a specialty occupation . A 
petitioner must demonstrate that the proffered position requires a precise and specific course of study 
that relates directly to the position in question. Since there must be a close correlation between the 
required specialized studies and the position, the requirement of a degree with a generalized title, 
such as business administration, without further specification, does not establish the position as a 
specialty occupation. Cf Matter of Michael Hertz Assocs., 19 l&N Dec. 558, 560 (Comm'r 
1988). To prove that a job requires the theoretical and practical application of a body of highly 
specialized knowledge as required by section 214(i)( 1) of the Act, a petitioner must establish that the 
position requires the attainment of a bachelor's or higher degree in a specialized field of study or its 
equival ent. As explained above, USCIS interprets the degree requirement at 8 C.F.R. 
§ 214.2(h)(4)(iii)(A) to require a degree in a specific specialty that is directly related to the proposed 
position. USCIS has consistently stated that, 
although a general-purpose bachelor's degree, such as 
a degree in business administration, may be a legitimate prerequisite for a particular position, 
4 The Petitioner submitted documentation to support the H-1 B pet ition, including evidence regarding the proffered 
position and its business operat ions. While we may not discus s every document submitted, we have reviewed and 
consider ed each one. 
4 
Matter of D-0-C-, Inc. 
requiring such a degree, without more, will not justify a finding that a particular position qualifies 
for classification as a specialty occupation. Royal Siam Corp. v. Chertojj; 484 F.3d 139, 147 (1st 
Cir. 2007). For this additional reason, the evidence of record does not establish the proffered as a 
specialty occupation. 5 
However, even if the Petitioner had shown that it would employ the Beneficiary as a staff 
accountant, we would not find that the proffered position is a specialty occupation, as explained 
below. 
A. First Criterion 
We turn first to the criterion at 8 C.F.R. § 214.2(h)(4)(iii)(A)(l), which requires that a baccalaureate 
or higher degree in a specific specialty, or its equivalent, is normally the minimum requirement for 
entry into the particular position. To inform this inquiry, we recognize the U.S. Department of 
Labor's (DOL) Occupational Outlook Handbook (Handbook) as an authoritative source on the 
duties and educational requirements of the wide variety of occupations that it addresses6 
On the labor condition application (LCA) submitted in support of the H-1B petition, the Petitioner 
designated the proffered position under the occupational category "Accountants and Auditors" 
corresponding to the Standard Occupational Classification code 13-20117 
We reviewed the chapter of the Handbook on "Accountants and Auditors" including the sections 
regarding the typical duties and requirements. However, the Handbook does not indicate that at least 
5 This deficiency cannot be cured. If the Petitioner were to add a mandate for further specialization or concentration in a 
relevant field, such as accounting, then the Beneficiary, whose foreign education has been evaluated as equivalent to a 
U.S. bachelor's degree in business administration with a minor in English literature, would not qualify to perform the 
duties of the proffered position, and the petition would be denied on that basis. 
6 All of our references are to the 2016-2017 edition of the Handbook, which may be accessed at the Internet site 
http://www.bls.gov/ooh/. We do not, however, maintain that the Handbook is the exclusive source of relevant 
information. That is, the occupational category designated by the Petitioner is considered as an aspect in establishing the 
general tasks and responsibilities of a proffered position, and USCIS regularly reviews the Handbook on the duties and 
educational requirements of the wide variety of occupations that it addresses. To satisfy the first criterion, however, the 
burden of proof remains on the Petitioner to submit sufficient evidence to support a finding that its particular position 
would normally have a minimum, specialty degree requirement, or its equivalent, for entry. 
7 The Petitioner classified the proffered position at a Level I wage (the lowest of four assignable wage levels). We will 
consider this selection in our analysis of the position. The "Prevailing Wage Determination Policy Guidance'' issued by 
the DOL provides a description of the wage levels. A Level I wage rate is generally appropriate for positions for which 
the Petitioner expects the Beneficiary to have a basic understanding of the occupation. This wage rate indicates: (I) that 
the Beneficiary will be expected to perform routine tasks that require limited, if any, exercise of judgment; (2) that she 
will be closely supervised and her work closely monitored and reviewed for accuracy; and (3) that she will receive 
specific instructions on required tasks and expected results. U.S. Dep't of Labor, Emp't & Training Admin., Prevailing 
Wage Determination Policy Guidance, Nonagric. Immigration Programs (rev. Nov. 2009), available at 
http://ilcdatacenter.com/download/NPWHC _Guidance_ Revised_!!_ 2009.pdf A prevailing wage determination starts 
with an entry level wage and progresses to a higher wage level after considering the experience, education, and skill 
requirements of the Petitioner'sjob opportunity. fd 
5 
Matter of D-0-C-. Inc. 
a bachelor's degree in a specific specialty, or its equivalent is normally the minimum requirement for 
entry into this occupational category. The subsection of the Handbook entitled "How to Become an 
Accountant or Auditor" states the following: 
Most accountants and auditors need at least a bachelor's degree in accounting or a 
related field. Certification within a specific field of accounting improves job 
prospects. For example, many accountants become Certified Public Accountants 
(CPAs). 
Education 
Most accountant and auditor pos1t10ns require at least a bachelor's degree in 
accounting or a related field. Some employers prefer to hire applicants who have a 
master's degree, either in accounting or in business administration with a 
concentration in accounting. 
A few universities and colleges offer specialized programs, such as a bachelor's 
degree in internal auditing. In some cases, those with associate's degrees, as well as 
bookkeepers and accounting clerks who meet the education and experience 
requirements set by their employers, get junior accounting positions and advance to 
accountant positions by showing their accounting skills on the job. 
Many colleges help students gain practical experience through summer or part-time 
internships with public accounting or business firms. 
Licenses, Certifications, and Registrations 
Every accountant filing a report with the Securities and Exchange Commission (SEC) 
is required by law to be a Certified Public Accountant (CPA). Many other 
accountants choose to become a CPA to enhance their job prospects or to gain clients. 
Many employers will often pay the costs associated with the CPA exam .... 
U.S. Department of Labor (DOL), Bureau of Labor Statistics, Occupational Outlook Handbook, 
2016-17 ed., Accountants and Auditors, available on the Internet at http://www.bls.gov/ooh/business 
-and-financial/accountants-and-auditors.htm#tab-4 (last viewed June 21, 2016). 
The Handbook does not indicate that at least a bachelor's degree in a specific specialty, or its 
equivalent, is normally the minimum requirement for entry into this occupation. Rather, the 
occupation accommodates other paths for entry, including less than a bachelor's degree in a specific 
specialty. For example, the Handbook's narrative states that individuals with an associate's degree, 
or bookkeepers and accmmting clerks with work experience, obtain junior accounting positions and 
advance to accountant positions by showing their accounting skills on the job. Accordingly, 
individuals who do not possess a bachelor's degree in a specific specialty or the equivalent can 
6 
Matter of D-0-C-, Inc. 
obtain junior accounting positions and then advance to accountant positions. Given the Level I 
wage-level designation for this position,8 the Handbook does not support the claim that the proffered 
position normally requires at least a baccalaureate degree (or higher) in a specific specialty, or its 
equivalent. 
The Handbook reports that certification may be advantageous or even required for some accountant 
positions. However, we note that there is no indication that the Petitioner requires the Beneficiary to 
have obtained the designation CPA, Certified Management Accountant (CMA), or any other 
professional designation to serve in the proffered position. 
On appeal, the Petitioner claims that the proffered position meets the first criterion of 8 C.F.R. 
214.2(h)( 4)(iii)(A), as a position for which a baccalaureate or higher degree in a specific specialty, or 
its equivalent, is normally the minimum requirement for entry into the occupation in the United 
States. The Petitioner further claims that the Dictionary of Occupational Titles (DOT) lists 
accounting occupations as Specific Vocational Preparation (SVP) 8. 
However, the DOT does not support the assertion that assigmnent of an SVP rating of 8 is indicative 
of a specialty occupation. This conclusion is apparent upon reading Section II of the DOT's 
Appendix C, Components of the Definition Trailer, which addresses the SVP rating system9 The 
section reads: 
II. SPECIFIC VOCATIONAL PREPARATION (SVP) 
Specific Vocational Preparation is defined as the amount of lapsed time required by a 
typical worker to learn the techniques, acquire the information, and develop the 
facility needed for average performance in a specific job-worker situation. 
This training may be acquired in a school, work, military, institutional, or vocational 
enviromnent. It does not include the orientation time required of a fully qualified 
worker to become accustomed to the special conditions of any new job. Specific 
vocational training includes: vocational education, apprenticeship training, in-plant 
training, on-the-job training, and essential experience in other jobs. 
Specific vocational training includes training given in any of the following 
circumstances: 
8 Again, the Petitioner's Level· I designation is indicative of a comparatively low, entry-level position relative to others 
within the occupation and signifies that the Beneficiary is only expected to possess a basic understanding of the 
occupation and will perfonn routine tasks that require limited, if any, exercise of judgment. The Petitioner's selection of 
Level I wage level indicates that the Beneficiary will be closely supervised and her work closely monitored and reviewed 
for accuracy. Based upon the Petitioner's designation of the proffered position as a Level I position (relative to others 
with the occupation) it appears likely that the Beneficiary will work in an entry-level or junior role. 
9 The Appendix can be found at the following website: http://www.oalj.dol.gov/PUBLIC/DOT/REFERENCES/ 
DOTAPPC.HTM. 
7 
Matter of D-0-C-, Inc. 
a. Vocational education (high school; commercial or shop training; technical school; 
art school; and that part of college training which is organized around a specific 
vocational objective); 
b. Apprenticeship training (for apprenticeable jobs only); 
c. In-plant training (organized classroom study provided by an employer); 
d. On-the-job training (serving as learner or trainee on the job under the instruction of 
a qualified worker); 
e. Essential experience in other jobs (serving in less responsible jobs which lead to 
the higher grade job or serving in other jobs which qualify). 
The following is an explanation of the various levels of specific vocational 
preparation: 
Level 
I 
2 
3 
4 
5 
6 
7 
8 
9 
Time 
Short demonstration only 
Anything beyond short demonstration up to and including I month 
Over I month up to and including 3 months 
Over 3 months up to and including 6 months 
Over 6 months up to and including I year 
Over I year up to and including 2 years 
Over 2 years up to and including 4 years 
Over 4 years up to and including I 0 years 
Over I 0 years 
Note: The levels of this scale are mutually exclusive and do not overlap. 
Thus, an SVP rating of 8 does not indicate that at least a four-year bachelor's degree is required, or 
more importantly, that such a degree must be in a specific specialty closely related to the occupation 
to which this rating is assigned. Therefore, the DOT information is not probative of the proffered 
position qualifying as a specialty occupation. 
The fact that a person may be employed in a position designated by a petitioner as that of an 
accountant and may apply some accounting principles in the course of his or her job is not in itself 
sufficient to establish the position as one that qualifies as a specialty occupation. In the instant case, 
the Petitioner has not established that the proffered position falls under an occupational category for 
which the Handbook, or other authoritative source, indicates that normally the minimum requirement 
for entry is at least a bachelor's degree in a specific specialty, or its equivalent. Thus, the Petitioner 
has not satisfied the criterion at 8 C.F.R. § 214.2(h)(4)(iii)(A)(l). 
8 
Matter of D-0-C-, Inc, 
B, Second Criterion 
The second criterion presents two, alternative prongs: "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[,]" 8 C,F,R, § 214,2(h)(4)(iii)(A)(2) (emphasis added), The first prong 
casts its gaze upon the common industry practice, while the alternative prong narrows its focus to the 
Petitioner's specific position, 
L First Prong 
To satisfy this first prong of the second criterion, the Petitioner must establish that the "degree 
requirement" (i,e,, a requirement of a bachelor's or higher degree in a specific specialty, or its 
equivalent) is common to the industry in parallel positions among similar organizations, 
In determining whether there is such a common degree requirement, factors often considered by 
USCIS 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 Hird/Blaker Corp. v. Sava, 712 F. Supp. 1095, II 02 (S.D.N.Y. 1989)). 
As previously discussed, the Petitioner has not established that its proffered position is one for which 
the Handbook (or other independent, authoritative source) reports a standard industry-wide 
requirement for at least a bachelor's degree in a specific specialty, or its equivalent. Thus, we 
incorporate by reference the previous discussion on the matter. 
There are no submissions from the industry's professional association indicating that it has made a 
degree a minimum entry requirement and no submission of letters or affidavits from firms or 
individuals that attest that such firms routinely employ only individuals with a degree in a specific 
specialty. 
In support of the assertion that the degree requirement is common to the Petitioner's industry in 
parallel positions among similar organizations, the Petitioner submitted copies of job advertisements. 
However, upon review of the documents, we find that the Petitioner's reliance on the job 
announcements is misplaced. 
The Petitioner designated its business operations under the North American Industry Classification 
System (NAICS) code 447110. 10 This NAICS code is designated for "Gasoline Stations with 
10 According to the U.S. Census Bureau, the North American Industry Classification System (NAICS) is used to classify 
business establishments according to type of economic activity and, each establishment is classified to an industry 
according to the primary business activity taking place there. See http://www.census.gov/eos/www/naics/ (last visited 
9 
(b)(6)
Malter of D-0-C- , Inc. 
Convenience Stores." The U.S. Department of Commerce, Census Bureau website describes this 
NAICS code as follows: 
This industry comprises establishments engaged in retailing automotive fuels (e.g., 
diesel fuel, gasohol, gasoline) in combination with convenience store or food mart 
items. These establishments can either be in a convenience store (i.e., food mart) 
setting or a gasoline station setting. These establishments may also provide 
automotive repair services. 
See U.S. Dep't of Commerce , U.S. Census Bureau, 2007 NAICS Definition, 7221 I 0- Full-Service 
Restaurants , http://www.census.gov /cgi-bin/sssd /naics/naicsrch (last visited June 21 , 20 16). 
For the Petitioner to establish that an organization in its industry is also similar to it, it must 
demonstrate that the Petitioner and the organization share the same general characteristics. Without 
such evidence , documentation submitted by a Petitioner is generally outside the scope of 
consideration for this criterion , which encompasses only organizations that are similar to the 
Petitioner. 
The companies placing the advertisements do not appear to conduct business in the same industry as 
the Petitioner. For example, and 
and 
are not gas stations with convenience stores. Additionally , an advertisement 
placed by on behalf of an energy compauy in the oil and gas industry does 
not include information such as the level of revenue and staffing to establish that the referenced 
company is similar to the Petitioner. 
Nor is it clear that these positions are "parallel" to the proffered position. For example, many of 
them require work experience. However , in designating the position at an entry-level wage, the 
Petitioner claimed that the duties of the position would require limited, if any, exercise of judgment; 
that the employee would be closely supervised and his or her work closely monitored and reviewed 
for accuracy; and that he or she would receive specific instructions on required tasks and expected 
results . 
The evidence of record does not establish that a requirement of a bachelor's or higher degree in a 
specific specialty, or its equivalent is common to the Petitioner's industry in parallel positions 
among similar organizations. 
Thus , the Petitioner has not satisfied the first alternative prong of8 C.F.R. § 214.2(h)(4)(iii)(A)(2) . 
June 21 , 2016) . 
10 
Matter of D-0-C-, Inc. 
2. Second Prong 
We will next consider the second alternative prong of 8 C.F.R. § 214.2(h)(4)(iii)(A)(2), which is 
satisfied if the Petitioner shows that its particular position is so complex or unique that it can be 
performed only by an individual with at least a bachelor's degree in a specific specialty, or its 
equivalent. 
The record of proceedings does not contain evidence establishing relative complexity or uniqueness 
as aspects of the proffered position, let alone that the position is so complex or unique as to require 
the theoretical and practical application of a body of highly specialized knowledge such that a person 
with a bachelor's or higher degree in a specific specialty or its equivalent is required to perform the 
duties of that position. Rather, we find that the evidence of record does not distinguish the proffered 
position from other junior positions located within the "Accountants and Auditors" occupational 
category, which, the Handbook indicates, do not necessarily require a person with at least a 
bachelor's degree in a specific specialty or its equivalent. 
The Petitioner's statements regarding the claimed complex and unique nature of the proffered 
position are acknowledged. However, those assertions are undermined by the fact that the Petitioner 
submitted an LCA certified for a job prospect with a wage-level that is only appropriate for a 
comparatively low, entry-level position relative to others within its occupation. Without further 
evidence, the record of proceedings does not indicate that the proffered position is complex or 
unique as such a position falling under this occupational category would likely be classifiec! at a 
higher-level, such as a Level III (experienced) or Level IV (fully competent) position, requiring a 
significantly higher prevailing wage. 11 For example, a Level IV (fully competent) position is 
designated by DOL for employees who "use advanced skills and diversified knowledge to solve 
unusual and complex problems." 12 The evidence of record does not establish that this position is 
significantly different from other positions in the occupational category such that it refutes the 
Handbook's information that a bachelor's degree in a specific specialty or its equivalent is not 
required for the proffered position. 
11 The issue here is that the Petitioner's designation of this position as a Level I, entry-level position undermines its claim 
that the position is particularly complex, specialized, or unique compared to other positions within the same 
occupation. Nevertheless, it is important to note that a Level I wage-designation does not preclude a proffered position 
from classification as a specialty occupation. In certain occupations (doctors or lawyers, for example), an entry-level 
position would still require a minimum of a bachelor's degree in a specific specialty, or its equivalent, for 
entry. Similarly, however, a Level IV wage-designation would not reflect that an occupation qualifies as a specialty 
occupation if that higher-level position does not have an entry requirement of at least a bachelor's degree in a specific 
specialty or its equivalent. That is, a position's wage level designation may be a consideration but is not a substitute for 
a determination of whether a proffered position meets the requirements of section 214(i)(l) of the Act. 
12 For additional information regarding wage levels as defined by DOL, see U.S. Dep't of Labor, Emp't & Training 
Admin., Prevailing Wage Determination Policy Guidance, Nonagric. Immigration Programs (rev. Nov. 2009), available 
at http://www. flcdatacenter.com/download/NPWHC _Guidance_ Revised_! I_ 2009.pdf 
II 
Matter of D-0-C-, Inc. 
The Petitioner did not sufficiently develop relative complexity or uniqueness as an aspect of the 
duties of the position, and it did not identify any tasks that are so complex or unique that only a 
specifically degreed individual could perform them. Accordingly, the Petitioner has not satisfied the 
second alternative prong of8 C.F.R. § 214.2(h)(4)(iii)(A)(2). 
C. Third Criterion 
The third criterion of 8 C.F.R. § 214.2(h)(4)(iii)(A) entails an employer demonstrating that it 
normally requires a bachelor's degree in a specific specialty, or its equivalent, for the position. 
To merit approval of the petition under this criterion, the record must also establish that a 
petitioner's imposition of a degree requirement is not merely a matter of preference for high-caliber 
candidates but is necessitated by performance requirements of the position. While a petitioner may 
assert that a proffered position requires a specific degree, that statement alone without corroborating 
evidence cannot establish the position as a specialty occupation. Were USCIS limited solely to 
reviewing a petitioner's claimed self-imposed requirements, then any individual with a bachelor's 
degree could be brought to the United States to perform any occupation as long as the petitioner 
artificially created a token degree requirement, whereby all individuals employed in a particular 
position possessed a baccalaureate or higher degree in the specific specialty, or its equivalent. See 
Defensor v. Meissner, 201 F.3d at 388. In other words, if a petitioner's stated degree requirement is 
only designed to artificially meet the standards for an H-1 B visa and/or to underemploy an 
individual in a position for which he or she is overqualified and if the proffered position does not in 
fact require such a specialty degree or its equivalent, to perform its duties, the occupation would not 
meet the statutory or regulatory definition of a specialty occupation. See section 214(i)(l) of the 
Act; 8 C.F.R. § 214.2(h)(4)(ii) (defining the term "specialty occupation"). 
To satisfy this criterion, the evidence of record must show that the specific performance 
requirements of the position generated the recruiting and hiring history. USCIS must examine the 
actual employment requirements, and, on the basis of that examination, determine whether the 
position qualifies as a specialty occupation. See generally Defensor v. Meissner, 201 F. 3d 384. In 
this pursuit, the critical element is not the title of the position, or the fact that an employer has 
routinely insisted on certain educational standards, but whether performance of the position actually 
requires the theoretical and practical application of a body of highly specialized knowledge, and the 
attainment of a baccalaureate or higher degree in the specific specialty as the minimum for entry into 
the occupation as required by the Act. 
In support of this criterion, the Petitioner claims that it previously employed A-G-13 as a staff 
accountant, and that A-G- has a bachelor's degree in business administration. While the Petitioner's 
claim is acknowledged, we also note that the most recent H-1 B petition filed by the Petitioner on 
behalf of A-G- was denied on behalf of the Director's determination that the proffered position was 
13 Name withheld to protect individual's identity. 
12 
(b)(6)
Matter of D-0-C- , Inc. 
not a specialty occupation. 14 The decision was appealed to our office, and we dismissed it. 
Therefore, the Petitioner's claim that it previously employed A-G- in a specialty occupation position 
must be disregarded, and the record contains no other evidence for our consideration under this 
prong. 
Therefore, the Petitioner has not satisfied the criterion at 8 C.F.R. § 214.2(h)(4)(iii)(A)(3). 
D. Fourth Criterion 
The fourth criterion at 8 C.F.R. § 214.2(h)(4)(iii)(A) requires a petitioner to establish that the nature 
of the specific duties is so specialized and complex that the knowledge required to perform them is 
usually associated with the attainment of a baccalaureate or higher degree in a specific specialty, or 
its equivalent. 
Upon review of the record of the proceeding, we find that the Petitioner has not provided sufficient 
evidence to satisfy this criterion of the regulations. In the instant case, relative specialization and 
complexity have not been sufficiently developed by the Petitioner as an aspect of the proffered 
position. That is, the proposed duties have not been described with sufficient specificity to establish 
that they are more specialized and complex than the duties of positions that are not usually 
associated with at least a bachelor's degree in a specific specialty, or its equivalent. 
We also incorporate our earlier discussion and analysis regarding the duties of the proffered position, 
and the designation of the position in the LCA as a Level I position (the lowest of four assignable 
wage-levels) relative to others within the same occupational category. The Petitioner has not 
demonstrated in the record that its proffered position is one with duties sufficiently specialized and 
complex to satisfy 8 C.F.R. § 214.2(h)(4)(iii)(A)(4). 
IV. CONCLUSION 
Because the Petitioner has not satisfied one of the criteria at 8 C.F.R. § 214.2(h)(4)(iii)(A), it has not 
demonstrated that the proffered position qualifies as a specialty occupation. 
The burden is on the Petitioner to show eligibility for the immigration benefit sought. Section 291 of 
the Act, 8 U.S.C. § 1361; Matter ofOtiende, 26 I&N Dec. 127, 128 (BIA 2013). Here, that burden 
has not been met. 
ORDER: The appeal is dismissed. 
Cite as Matter of D-0-C-, Inc., ID# 1 7267 (AAO June 21, 20 16) 
14 
See 
13 
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