dismissed H-1B Case: Accounting

identifying data deleted to 
prevent clear lq unwarranted 
immi011 of psi- 
PUBLIC COPY 
U.S. Department of Homeland Security 
20 Mass Ave., N.W., Rm. 3000 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
Services 
FILE: SRC 03 150 525 19 Office: TEXAS SERVICE CENTER Date: AUG 0 1 iijU6 
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. 9 1 10 l(a)(l 5)(H)(i)(b) 
ON BEHALF OF PETITIONER: 
SELF-REPRESENTED 
INSTRUCTIONS: 
This is the decision of the Administrative Appeals Office in your case. A11 documents have been returned to 
the office that originally decided your case. Any further inquiry must be made to that office. 
Administrative Appeals Office 
SRC 03 150 52519 
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DISCUSSION: The Director of the Texas Service Center denied the nonimmigrant visa petition and the 
Administrative Appeals Office (AAO) summarily dismissed a subsequent appeal. The matter is again before 
the AAO on a motion to reopen or reconsider. The motion will be granted. The previous decision of the 
director shall be affirmed. The petition will be denied. 
The petitioner is a real estate company that seeks to employ the beneficiary as an accounting clerk. It 
endeavors to classify the beneficiary as a nonimmigrant worker in a specialty occupation pursuant to section 
1 Ol(a)(lS)(H)(i)(b) of the Immigration and Nationality Act (the Act), 8 U.S.C. 3 1 10 1 (a)(l 5)(H)(i)(b). The 
director denied the petition finding that the proposed position fails to qualify as a specialty occupation. The 
petitioner submitted an appeal that the AAO summarily dismissed. In denying the appeal, the AAO found 
that the petitioner failed to specify how the director made any erroneous conclusion of law or statement of 
fact in denying the petition, and submitted no additional evidence on appeal to overcome the decision of the 
director. 
On motion, the petitioner submits evidence to show that it had submitted additional evidence into the record 
on appeal. 
The AAO grants the petitioner's motion. 
The AAO will now address the director's denial of the petition on the ground that the offered failed to qualify 
as a specialty occupation. 
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. 5 214.2(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 
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(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. 5 214.2(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: (I) the Form 1-129 and supporting documentation; (2) 
the director's request for additional evidence; (3) the petitioner's response to the director's requests; (4) the 
director's denial letter; (5) the Form I-290B; (6) the AAO's decision; and (7) the motion and additional 
evidence. The AAO reviewed the record in its entirety before issuing its decision. 
The petitioner is seeking the beneficiary's services as an accounting clerk, and asserts that the proposed 
position requires a bachelor's degree in business; experience in financial concepts, mathematical calculations, 
and working with a diverse range of people; and fluency in the Spanish language. Evidence of the 
beneficiary's duties includes: the Form 1-129; the attachments accompanying the Form 1-129; the petitioner's 
support letter; and the petitioner's response to the director's request for evidence. These documents describe 
the proposed duties as follows: performing accounting operations and transactions for the petitioner by 
assuring comprehensiveness and precision of data; reviewing, balancing, and reconciling company accounts; 
and applying advanced proficiency and diversified understanding and knowledge to solve financial problems 
and accounting transactions. 
The director stated that the proposed position is that of an accounting clerk as that occupation is depicted in 
the Department of Labor's Occupational Outlook Handbook (the Handbook), and that the Handbook indicates 
that a baccalaureate degree is not required for this occupation. 
On motion, the petitioner states that it requires the beneficiary's services as it intends to expand operations by 
opening offices throughout Latin America that will sell Florida-based apartments, condominiums, houses, and 
businesses. On motion, the petitioner expands on the position's requirements and the proposed duties. 
Upon review of the record, the petitioner has not established that the proffered position is a specialty 
occupation. 
The AAO first considers the criteria at 8 C.F.R. $9 214.2(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 2006-2007 edition of 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 
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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 Hird/Blaker Corp. v. Sava, 7 12 F. Supp. 1095, 1 102 (S.D.N.Y. 1989)). 
In determining whether a position qualifies as a specialty occupation, CIS looks beyond the title of the 
position and determines, from a review of the duties of the position and any supporting evidence, whether the 
position actually requires the theoretical and practical application of a body of highly specialized knowledge, 
and the attainment of a baccalaureate degree in a specific specialty as the minimum for entry into the 
occupation as required by the Act. 
On appeal, the petitioner expands on the proposed job description, adding duties that are significantly more 
complex those previously described. For example, the duties of analyzing future earnings or expenses, 
preparing special reports required by regulatory authorities, handling the financial operations of some 
properties, being in charge of financial statements, balance sheets, and supervising the preparation of financial 
statements were not described in the petitioner's October 26, 2003 and February 20, 2003 letters. On appeal, 
a petitioner cannot offer a new position to the beneficiary, or materially change a position's title, its level of 
authority within the organizational hierarchy, or the associated job responsibilities. The petitioner must 
establish that the position offered to the beneficiary when the petition was filed merits classification as a 
managerial or executive position. Matter of Michelin Tire Corp., 17 I&N Dec. 248, 249 (Reg. Comm. 1978). 
A petitioner may not make material changes to a petition in an effort to make a deficient petition conform to 
CIS requirements. See Matter of Izummi, 22 I&N Dec. 169, 176 (Assoc. Comm. 1998). In this proceeding, 
the AAO will not consider the duties that differ materially from those previously described by the petitioner. 
The petitioner asserts that the offered position, accounting clerk, requires a bachelor's degree in business and 
experience in financial concepts and mathematical calculations. The AAO routinely consults the Handbook 
regarding the duties and educational requirements of occupations. The AAO finds that the Handbook's 
information about accounting clerks does not support the petitioner's assertion. The Handbook conveys the 
following: 
In large offices and accounting departments, accounting clerks have more specialized tasks. 
Their titles, such as accounts payable clerk or accounts receivable clerk, often reflect the type 
of accounting they do. In addition, their responsibilities vary by level of experience. Entry- 
level accounting clerks post details of transactions, total accounts, and compute interest 
charges. They also may monitor loans and accounts to ensure that payments are up to date. 
More advanced accounting clerks may total, balance, and reconcile billing vouchers; ensure 
the completeness and accuracy of data on accounts; and code documents according to 
company procedures. These workers post transactions in journals and on computer files and 
update the files when needed. Senior clerks also review computer printouts against manually 
maintained journals and make necessary corrections. They may review invoices and 
statements to ensure that all the information appearing on them is accurate and complete, and 
they may reconcile computer reports with operating reports. 
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The beneficiary's duties of performing accounting operations and transactions for the petitioner by assuring 
comprehensiveness and precision of data; and of reviewing, balancing, and reconciling company accounts are 
subsumed within the Handbook's depiction of an accounting clerk. For instance, the Handbook reports that 
accounting clerks "ensure the completeness and accuracy of data on accounts" and that they review, balance, 
and reconcile journal entries, billing vouchers, and invoices. 
According to the Handbook, employers do not require accounting clerks to hold a bachelor's degree in a 
specific academic field. It states: 
Most bookkeeping, accounting, and auditing clerks are required to have a high school degree 
at a minimum. However, having some college is increasingly important and an associate 
degree in business or accounting is required for some positions. Although a college degree is 
rarely required, graduates may accept bookkeeping, accounting, and auditing clerk positions 
to get into a particular company or to enter the accounting or finance field with the hope of 
eventually being promoted to professional or managerial positions. 
The petitioner contends that the proposed position requires a bachelor's degree. However, the petitioner must 
do more than submit a job description and assert that the position requires a degree in a specific specialty; it 
must submit evidence supporting its contentions. The AAO finds that the submitted evidence provides no 
factual basis to conclude that the offered position is one that normally would require a bachelor's degree or 
the equivalent in a discipline such as business, accounting, or a related field. The record contains no evidence 
of the petitioner's expansion plans, financial statements, balance sheets, real estate properties, expenses, 
earnings, or any other financial documentation relating to the proposed duties. The record, therefore, lacks 
sufficient evidence for the AAO to determine the level of accounting knowledge that the proposed duties 
require. 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 California, 14 I&N Dec. 190 (Reg. Comm. 1972)). Consequently, the petitioner 
fails to demonstrate a factual basis in which to establish that the offered position is one that normally would 
require a bachelor's degree or its equivalent in business, accounting, or a related specialty. 
For the reasons discussed above, the evidence in the record is insufficient to satisfy the regulation at 
8 C.F.R. $ 214.2(h)(4)(iii)(A)(I): that a baccalaureate or higher degree or its equivalent is the normal 
minimum requirement for entry into the particular position. 
There is no evidence of record that establishes the first alternative prong at 8 C.F.R. $ 214.2(h)(4)(iii)(A)(2), 
that a specific degree requirement is common to the industry in parallel positions among similar organizations 
to the petitioner. 
The second alternative prong at 8 C.F.R. $ 214.2(h)(4)(iii)(A)(2) requires that the petitioner show that its 
particular position is so complex or unique that it can be performed only by an individual with a degree in a 
specific specialty. Based on the evidence of record, the proposed job duties, and the Handbook S information 
about accounting clerks, the AAO finds that the offered position would not require a bachelor's degree in a 
SRC 03 150 52519 
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specific specialty. The record contains no evidence of the petitioner's expansion plans, financial records, or 
business dealings. Absent this kind of evidence, the AAO cannot determine whether the proposed duties 
have the complexity or uniqueness that requires a baccalaureate degree in business, accounting, or a related field. 
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. As such, the petitioner fails 
to establish the second alternative prong at 8 C.F.R. $ 214.2(h)(4)(iii)(A)(2). 
No evidence establishes the criterion at 8 C.F.R. 3 214.2(h)(4)(iii)(A)(3): that the petitioner establish that it 
normally requires a degree or its equivalent for the position. 
The fourth criterion at 8 C.F.R. 5 214.2(h)(4)(iii)(A) requires that the petitioner establish that the nature of the 
specific duties is so specialized and complex that the knowledge required to perform the duties is usually 
associated with the attainment of a baccalaureate or higher degree. The record of proceeding has no evidence 
of the petitioner's expansion plans, financial statements, balance sheets, real estate properties, expenses, 
earnings, or any other financial documentation associated with the proposed duties. Thus, the record has 
insufficient evidence to establish that the proposed duties are so specialized and complex as to require a 
bachelor's degree in business, accounting, or a related field. 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. Based on the evidence of record, the proposed job duties, and the Handbook's 
information about accounting clerks, the AAO finds that the offered position would not require a bachelor's 
degree in a specific specialty. Consequently, the petitioner fails to establish 8 C.F.R. $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.