dismissed H-1B Case: Accounting

U.S. Department of Homeland Security 
20 Mass. Ave., N.W., Rm. A3042 
Washington, DC 20529 
U.S. Citizenship 
and Immigration 
FILE: WAC 04 083 50384 Office: CALIFORNIA SERVICE CENTER Date: OCT 0 5 2005 
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. 9 1 I0 l (a)( 1 S)(H)(i)(b) 
ON BEHALF OF PETITIONER: 
SELF-REPRESENTED 
INSTRUCTIONS: 
This is the decision of the Administrative Appeals Ofice in your case. All documents have been returned to 
the office that originally decided your case. Any further inquiry must be made to that ofice. 
Robert P. Wiemann, Director 
Administrative Appeals Office 
WAC 04 083 50384 
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 gifts and novelty items and seeks to employ the beneficiary as a budget 
accountant. The petitioner endeavors to classifL the beneficiary as a nonirnmigrant worker in a specialty 
occupation pursuant to section lOl(a)(lS)(H)(i)(b) of the Immigration and Nationality Act (the Act), 8 U.S.C. 
5 l I0 1 (a)( l S)(H)(i)(b). 
The director denied the petition because the proffered position does not qualify as a specialty occupation. On 
appeal the petitioner submits a brief stating that the offered position qualifies as a specialty occupation. 
The issue to be discussed in this proceeding is whether the proffered position qualifies as a specialty 
occupation. 
Section 1 Ol(a)(l 5)(H)(i)(b) of the Act, 8 U.S.C. 9 1 lOl(a)(l 5)(H)(i)(b), provides, in part, for the 
classification of qualified nonimmigrant aliens who are coming temporarily to the United States to perform 
services in a specialty occupation. 
Section 214(i)(l) of the Act, 8 U.S.C. 5 1 184(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. 5 214.2(h)(4)(ii) as: 
[A]n occupation which requires theoretical and practical application of a body of high1:y 
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 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 simi1a.r 
organizations or, in the alternative, an employer may show that its particular position is 
so con~plex or unique that it can be performed only by an individual with a degree; 
WAC 04 083 50384 
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(3) The employer normally requires a degree or its equivalent for the position; or 
(4) 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. 
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: (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 beneficiary's duties 
includes the 1-1 29 petition with attachment and the petitioner's response to the director's request for evidence. 
According to this evidence the beneficiary would: 
Apply principles of accounting to analyze past and present financial operations and estimate future 
revenues and expenditures to prepare a budget; 
Analyze records of present and past operations, trends and costs, estimated and realized revenues, 
administrative commitments, and obligations incurred to project future revenues and expenses, using 
a computer; 
Document revenues and expenditures expected and submit them to management; 
Advise management on matters, such as the effective use of resources and assumptions underlying 
budget forecasts; 
Interpret budgets to management; and 
Develop and install manual or computer-based budgeting systems. 
The petitioner does not state that it requires a degree in any specific educational discipline for entry into the 
proffered position, but deems the beneficiary qualified by virtue of his foreign education which has been 
determined by a credentials evaluation service to be equivalent to a bachelor's degree in economics from an 
accredited institution of higher learning 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 ~Yundbook 
(Handbook) for information about the duties and educational requirements of particular occupations. The duties 
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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 artd 
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: apply principles of accounting in analyzing financial operations anti estimate 
revenues and expenditures for the purpose of preparing a budget; analyze operations to project future 
revenues and expenses; document revenues and expenditures; and develop and maintain accounting systems. 
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, peirformance 
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 are not of the complexity or strategic importance of those 
described for management accountants. The duties described are routinely 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 
Hundbook further notes that the majority of financial clerklbookkeeping 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 
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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 notes that the most significant source of education or training for tax preparers is moderate 
on-the-job 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. $ 214.2(h)(4)(iii)(A)(I). 
The petitioner asserts that a degree requirement is common to the industry in parallel positions among similar - 
organizations. 8 C.F.R. tj 214.2(h)(4)(iii)(A)(2). In support of that assertion, the petitioner submits a letter 
fro-comptroller for Fozy Mexican Western Wear. ~rtafes that it is usual for 
companies in the industry with at least 15 employees to employ a budget accountant. The opinion writer, 
however, provides no basis for his opinion. CIS may, in its discretion, use as advisory opinion statements 
submitted as expert testimony. However, where an opinion is not in accord with other information or is in 
any way questionable, CIS is not required to accept, or may give less weight, to that evidence. Matter of 
Caron International, 19 I&N Dec. 791 (Comm. 1988). As the opinion writer provides no basis for his 
opinion, such as a market or labor survey or study, it will be given little weight. The petitioner has failed to 
establish the referenced criterion at 8 C.F.R. $$ 214.2(h)(4)(iii)(A)(2). 
The petitioner asserts that it normally requires a degree for the proffered position, but offers no evidence in 
this regard. Simply going on the record without supporting documentary evidence is not suf-icient for 
purposes of meeting the burden of proof in these proceedings. Matter of Sof$ci, 22 I&N Dec. 158, 165 
(Comm. 1998) (citing Matter of Treasure Craft of California, 14 I&N 190 (Reg. Comm. 1972)). Further, CIS 
must examine the ultimate employment of the alien, and determine whether the position qualifies as a 
specialty occupation. Cj Defensor v. Meissner, 201 F. 3d 384 (5' Cir. 2000). The critical element is not the 
title of the position or an employer's self-imposed standards, but whether 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 ~ct.~ To interpret the regulations any other way would lead to absurd results: if CIS were 
limited to reviewing a petitioner's self-imposed employment requirements, then any alien with a bachelor's 
degree could be brought into the United States to perform menial, non-professional, or an otherwise 
non-specialty occupation, so long as the employer required all such employees to have baccalaureate or 
1 According to the website for Skyline College, a community college located in San Mateo, CA 
(www.skylinecolle~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 which 
serve the needs of management and facilitate decision making. 
The court in Defensor v. Meissner observed that the four criteria at 8 C.F.R. 214.2(h)(4)(iii)(A) present 
certain ambiguities when compared to the statutory definition, and "might also be read as merely an additional 
requirement that a position must meet, in addition to the statutory and regulatory definition." See id. at 387. 
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Page 6 
higher degrees. See id at 388. The petitioner has not established the criterion at 8 C.F.R. 
fj 9 2 14.2(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 a 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. The duties 
of the 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. 9s 214.2(h)(4)(iii)(A)(2) 
and (4). The petitioner is a wholesaler of novelties, gifts, wedding and Baptismal items and on the Form 
1- 129 states that it employs two persons and independent contractors. It projects a gross annual income of 
$300,000. While the size of a business does not determine whether or not the position is a specialty 
occupation, responsibility for financial record keeping for a company of this size and scope of business differs 
considerably from one with far larger income, or for multiple clients. The petitioner has not established that 
the duties of its position require a baccalaureate degree in a specific specialty. 
The petitioner has failed to establish that the offered position meets any of the criteria listed at 8 C.F.R. 
9 214.2(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. 
5 1361. The petitioner has not sustained that burden and the appeal shall accordingly be dismissed. 
ORDER: The appeal is dismissed. The petition is denied.