dismissed H-1B Case: Accounting

U.S. Department of Homeland Security 
20 Massachusetts Avenue, NW, Rm. A3042 
Washington, DC 20529 
U.S. Citizenship 
and Immigration 
FILE: WAC 04 078 52693 Office: CALIFORNIA SERVICE CENTER Date: OCT 0 4 
PETITION: Petition for a Nonimrnigrant 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 
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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 described variously as a medical laboratory, a medical billing office, and a profile services 
company that seeks to employ the beneficiary as an accountant. The petitioner endeavors to classify the 
beneficiary as a nonimrnigrant 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 I lOl(a)(lS)(H)(i)(b). 
The director denied the petition because the petitioner did not establish that the proffered position is a 
specialty occupation. On appeal, counsel files 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. $ 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. 
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) 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 
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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 an accountant. Evidence of the beneficiary's duties 
includes: the Form 1-129; the attachments accompanying the Form 1-129; the January 9,2004 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 perform duties that entail: auditing financial statements; preparing and 
compiling financial statements, projections, payroll, tax and budget documents; analyzing financial 
information and preparing financial reports; preparing balance sheets, profit and loss statements and other 
reports to summarize the current and projected financial position for the company; preparing income tax 
documents, including federal, state and local tax returns; examining accounts and records and computing 
taxes owed; auditing contracts, orders and vouchers of all company expenses and preparing reports to 
substantiate individual transactions; establishing, modifying and documenting implementation of accounting 
control procedures; interpreting budgets to management and advising management on matters, such as 
effective use of resources and assumptions underlying budget forecasts; and analyzing past and present 
financial operations, trends and costs, estimated and realized revenues to prepare budget and project future 
revenues and expenses. The petitioner indicated that a qualified candidate for the job would possess a 
bachelor's degree in accounting. 
The director found that the petitioner did not establish that the proffered position was a specialty occupation. 
The director found further that the petitioner failed to establish any of the criteria found at 8 C.F.R. 
5 214.2(h)(4)(iii)(A). 
On appeal, counsel states that the proffered position meets the criteria for classification as a specialty 
occupation. Counsel also states that there are no inconsistencies in the evidence presented by the petitioner, 
and that the petitioner has established its need for an accountant, despite not having a large organizational 
structure. 
The AAO notes that a position as an accountant is generally a specialty occupation. The issue that remains, 
however, is whether the petitioner will employ the beneficiary in the specialty occupation. Upon review of 
the record, the petitioner has not established that it will employ the beneficiary in an accounting position. 
The director determined that he needed additional evidence to establish that the position was a specialty 
occupation, and requested a more detailed job description than had been provided in the letter of support, a 
more detailed description of the petitioner's business, copies of the petitioner's federal and state income taxes 
and its quarterly wage reports, and the petitioner's organizational chart. In response to the director's request 
for evidence, counsel submitted a copy of the petitioner's business license, which gives the business 
description as "medical billing office." Counsel's letter repeated the description of the petitioner's business 
from the petitioner's letter of support, which stated that the petitioner is a medical laboratory offering a wide 
range of diagnostic tests. Counsel also repeated the position description, without providing any more detail. 
Counsel stated that the petitioner could not submit copies of its income tax returns and quarterly wage reports 
because the previous owner did not make them available. The AAO notes that the sections dealing with the 
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number of employees, and gross and net annual income in Part 5 on page 2 of the Form 1-129 were left blank. 
Counsel also did not provide an organizational chart. 
There is no evidence in the record regarding the petitioner's number of employees or income, despite the 
director's request for this information. Going on record without supporting documentary evidence is not 
sufficient for purposes of meeting the burden of proof in these proceedings. Matter of Sofici, 22 I&N Dec. 
158, 165 (Cornrn. 1998) (citing Matter of Treasure Craft of California, 14 I&N Dec. 190 (Reg. Cornrn. 
1972)). In addition, the AAO notes that there is no evidence regarding the nature of the petitioner's business, 
beyond the three conflicting descriptions of the business as a medical laboratory, a medical billing office and 
a profile services company. It is incumbent upon the petitioner to resolve any inconsistencies in the record by 
independent objective evidence. Any attempt to explain or reconcile such inconsistencies will not suffice 
unless the petitioner submits competent objective evidence pointing to where the truth lies. Doubt cast on any 
aspect of the petitioner's proof may, of course, lead to a reevaluation of the reliability and sufficiency of the 
remaining evidence offered in support of the visa petition. Matter of Ho, 19 I&N Dec. 582,591 (BIA 1988). 
Upon review of the record, the petitioner has established none of the four criteria outlined in 8 C.F.R. 
5 214.2(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. 5 214.2 (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 Department of Labor's 
Occupational Outlook Handbook (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 HirdIBlaker Corp. v. Sava, 712 F. 
Supp. 1095,1102 (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. 
The AAO routinely consults the Handbook for its information about the duties and educational requirements 
of particular occupations. Counsel states that the beneficiary's duties are those performed by an accountant. 
The Handbook discloses that the proffered position's duties do not rise to the level of an accountant. The 
Handbook reveals that specific job duties vary widely among the four major fields of accounting: public, 
management, government, and internal. 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. 
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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. 
Many of the duties described in the Handbook do not apply to the proffered position. According to the 
Handbook, accountants prepare financial reports for nonmanagement groups, including stockholders, 
creditors, regulatory agencies, and tax authorities, and usually, they are part of executive teams. Since the 
petitioner did not respond to the director's request for evidence regarding its organizational structure, it did 
not establish that the beneficiary would be part of an executive team. Nor will the beneficiary prepare 
financial reports for nonmanagement groups such as stockholders, creditors, and regulatory agencies. Given 
this significant dissimilarity, the scope and complexity of the beneficiary's duties and responsibilities do not 
rise to the level of an accountant. Consequently, a bachelor's degree in accounting or a related field - which 
the DOL states is required for a management accountant - would not be required for the proffered position. 
The Handbook further states: 
Accountants and auditors held about 1.1 million jobs in 2002. They worked throughout 
private industry and government, but 1 out of 5 wage and salary accountants worked for 
accounting, tax preparation, bookkeeping, and payroll services firms. Approximately 1 out of 
10 accountants or auditors were self-employed. 
Many accountants and auditors are unlicensed management accountants, internal auditors, or 
government accountants and auditors; however, a large number are licensed Certified Public 
Accountants. Most accountants and auditors work in urban areas, where public accounting 
firms and central or regional offices of businesses are concentrated. 
The record shows that the petitioner has an unclear business purpose, and an unstated number of employees 
and gross annual income. Given this context, the record does not establish that the petitioner will employ the 
beneficiary as an in-house accountant. While the size of the petitioning entity is not relevant in determining 
whether a position qualifies as a specialty occupation, 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 
a smaller income differs vastly from responsibility associated with a far larger income or from a firm that is 
responsible for the accounting work of many clients. Consequently, the petitioner fails to establish that a 
baccalaureate or higher degree or its equivalent is the normal minimum requirement for entry into the 
particular position. Accordingly, the petitioner has not established 8 C.F.R. 3 214.2(h)(4)(iii)(A)(I). 
The second criterion requires the petitioner to establish that a specific degree requirement is common to the 
industry in parallel positions among similar organizations. The petitioner did not submit any evidence 
regarding parallel positions, nor has the petitioner established that the particular position is so complex or 
unique that it can be performed only by an individual with a degree. 8 C.F.R. 3 214.2(h)(4)(iii)(A)(2). 
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Because the proffered position is newly created, the petitioner cannot establish that it normally requires a degree 
or its equivalent for the position. 8 C.F.R. $ 2 14.2(h)(4)(iii)(A)(3). 
The fourth criterion at 8 C.F.R. 3 214.2(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. There is no evidence in the record that 
would show that the proffered position's duties rise to the level of an accountant. Consequently, the 
petitioner fails to establish 8 C.F.R. 3 214.2(h)(4)(iii)(A)(#). 
As related in the discussion above, the petitioner has failed to establish that the petitioner will employ the 
beneficiary in 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. 3 1361. 
The petitioner has not sustained that burden. 
ORDER: The appeal is dismissed. The petition is denied.