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: LIN 04 089 523 19 Office: NEBRASKA SERVICE CENTER Date: SEp 0 2 2005 
PETITION: Petition for a Nonimmigrant Worlcer Pursuant to Section 10 l(a)(l 5)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. $ 1 101 (a)(] 5)(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 
LIN 04 089 523 19 
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DISCUSSION: The director of the service center 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 an importer and distnbutor that seeks to employ the beneficiary as an accountant/auditor. 
The petitioner, therefore, endeavors to classify the beneficiary as a nonirnrnigrant worker in a specialty 
occupation pursuant to section 10 1 (a)( 1 5)(H)(i)(b) of the lmrnigration and Nationality Act (the Act), 8 U.S.C. 
§ 1 101 (a)(l S)(HKi)(b). 
The director denied the petition on the ground that the proffered position is not a specialty occupation. On 
appeal, counsel submits a brief. 
Section 214(i)(1) 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 
(B) attainment of a bachelor's or higher degree in the specific specialty (or its equivalent) 
as a minimum for entry into the oc;cupation 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. 
3 214.2(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/auditor. 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. According to this evidence, the 
beneficiary would perform duties that entail compiling and analyzing financial information in order to prepare 
entnes to accounts; analyzing financial information detailing assets, liabilities, and capital; preparing balance 
sheet and profit and loss statements to summarize the petitioner's current and projected financial position 
using the computer system; coordinating and implementing accounting and accounting control procedures and 
tasks; directing and coordinating accounting and bookkeeping tasks; analyzing accounting records to 
determine the petitioner's financial status; preparing financial reports concerning operating procedures; 
reviewing data regarding material assets, net worth, liabilities, capital stock, surplus, income, and 
expenditures; inspecting items in books of origirial entry to determine if acceptable accounting procedures 
were followed in recording transactions; counting cash on hand, inspecting notes receivable and payable, 
negotiable securities, and cancelled checks; verifjting journal and ledger entries of cash and check payments, 
purchases, expenses, and trial balances by examining and authenticating inventory items; preparing reports 
for management concerning the scope of an audit, financial conditions, and the source and application of 
funds; recommending improvements to operations and the petitioner's financial position; and examining 
company payroll and personnel records to detcmine worker's compensation coverage. The petitioner 
requires a bachelor's degree with an emphasis on iiccounting, finance, planning, and statistics for the position. 
The director determined that in the context of the petitioner's operation, the beneficiary's duties are a 
combination of those performed by bookkeep~ng, accounting, auditing, and procurement clerks as those 
occupations are described in the Department of Labor's Occupational Outlook Handbook (the Handbook). 
The director stated that the Handbook conveys that employers do not require a bachelor's degree in a specific 
specialty for these occupations. The director conc:luded that the Handbook reveals that the proposed position 
differs from a management accountant or auditor. The director found the proposed salary similar to a 
financial clerk's; determined that the job postings did not establish 8 C.F.R. 4 214,2(h)(4)(1ii)(A)(Z); and 
explained why the petitioner failed to establish 8 C.F.R. 6 214.2@)(4)(iii)(A)(3). 
On appeal, counsel states that the proposed position is distinguishable fiom a bookkeeping, accounting, 
auditing, and procurement clerk; references the Cictionav of Occupational Titles ' (DOT) to substantiate his 
statement; and asserts that clerks do not perfonn an accountant's duties such as budgeting, performance 
evaluation, cost and asset management, analysis and interpretation of financial information, and cost 
accounting. Counsel asserts that the size and scope of a business should not be the sole factor in determining 
whether a position is a specialty occupation, as only large corporations would have the benefit of an in-house 
accountant's services. Counsel relays that the proposed position is newly created and that the petitioner 
requires the services of an accountant due to its dnticipated growth. Counsel contends that the job postings 
show that import and distribution companies routinely employ accountants. Counsel discusses the 
beneficiary's duties and elaborates on coursework associated with each duty, and conveys that the beneficiary 
holds a bachelor of science in business administration with a major in accounting. 
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Upon review of the record, the petitioner has established none of the four criteria outlined in 8 C.F.R. 
fj 2 14,2(h)(4)(iii)(A). Therefore, the proffered position is not a specialty occupation. 
The AAO first considers the criteria at 8 C.F.R. .$fj 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 pcvformed only by an individual with a degree. Factors often 
considered by CIS when determining these criteria 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 Shunti, Inc. v. Reno, 36 F. Supp. 2d 1 15 1, 1 165 
(D.Mim. 1999)(quoting Hird/Blaker Corp. v. Suva, 712 F. Supp. 1095, 1102 (S.D.N.Y. 1989)). 
In determinlng whether a position qualifies as a specialty occupation, CIS Iooks 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 highIy 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 Hundbook for its informat~on about the 
duties and educational requirements of particular occupations. 
Counsel's reference to and assertions about the relevance of information from the DOT is not persuasive. The 
DOT'S SVP rating and the Job Zone category do not indicate that a particular occupation requires the 
attainment of a baccalaureate or higher degree, or its equivalent, in a specific specialty as a minimum for 
entry into the occupation. An SVP rating and Job Zone category are meant to indicate only the total number 
of years of vocational preparation required for a particular position. Neither classification describes how 
those years are to be divided among training, formal education, and experience, nor specifies the particular 
type of degree, if any, that a position would require. 
The AAO disagrees with counsel's assertion that the proffered position is analogous to an accountant as that 
occupation is described in the Handbook. The Hundbook reveals that specific job duties vary widely among 
the four major fields of accounting: public, management, government, and internal. The closest field to the 
proffered position is the management accountant. The Handbook indicates: 
Management uccountants-also called cost, managerial, industrial, corporate, or private 
accountants-record and analyze the financial information of the companies for which they 
work. Other responsibilities include budgeting, performance evaluation, cost management, 
and asset management. Usually, management accountants are part of executive teams 
lnvolved 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 tinancial 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. 
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The duties described in the Handbook do not apply to the proffered position. According to the Handbook, 
accountants prepare financial reports for norimanagement groups, including stockholders, creditors, 
regulatory agencies, and tax authorities, and usua.lly, they are part of executive teams. The beneficiary will 
not be part of an executive team. Nor will the beneficiary prepare financial reports for nonmanagement 
groups such as stockholders, creditors, regulatory agencies, and tax authorities. Furthermore, the petitioner 
has three employees, and a projected gross annual income of $810,000; given this context, it is unlikely that 
the beneficiary would actually occupy a position as an accountant. The income generated by the petitioner 
has a direct and substantial bearing on the scope, complexity, and depth of the beneficiary's proposed duties. 
Responsibility for income of $810,000 differs vastly from responsibility associated with a far larger income. 
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 evidence therefore fails to establish the 
regulation at 8 C.F.R. 3 214.2(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. 
Based on the evidence in the record, the AAO finds that the petitioner fails to establish either alternative 
prong of the second criterion at 8 C.F.R. 5 214.2(h)(4)(iii)(A). To establish the first alternative prong at 
8 C.F.R. 5 214,2(h)(4)(iii)(A)(2), the petitioner m.ust establish that a specific degree requirement is common 
to the industry in parallel positions among similar organizations. Here, the job postings do not represent 
organizations that are similar in size and scope to the petitioner, which is a small export and distribution 
company. RGI develops and produces natural fiber home furnishings, and Unicity International, a nutritional 
and personal care direct marketing company, has offices in 14 international markets. Although Golden 
Beach, Inc. is a trading company specializing in seafood and agricultural products, its size is not disclosed in 
the posting; thus, the AAO cannot determine whether this company is similar to the petitioner. The second 
alternative prong at 8 C.F.R. 214,2(h)(4)(iii)(,\)(d) requires that the petitioner show that the proposed 
position is so complex or unique that it can be performed only by an individual with a degree in a specific 
specialty. The AAO has already explained why the proposed duties are distinguishable from those of an 
accountant. Although the evidence indicates that the proposed duties require some knowledge and 
application of accounting principles, the evidence does not establish duties that are so complex or unique that 
they require the services of a person with a baccalaureate degree in accounting. 
As the proffered position is newly created, the petitioner cannot establish 8 C.F.R. 214.2(h)(4)(iii)(A)(3): that 
it normally requires a degree or its equivalent for the position. 
To satisfy the regulation at 8 C.F.R. 9 214.2(h)(4)(iii)(A)(4), the petitioner must 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. The AAO has already distinguished the 
proposed position fi-om an accountant, and concluded that while the evidence of record indicates that the 
proposed duties require some knowIedge and application of accounting principles, the evidence does not 
establish duties so specialized and complex as to he usually associated with at least a bachelor's degree level 
of knowledge in accounting or a related field. Consequently, the petitioner fails to establish the fourth 
criterion at 8 C.F.R. S; 214.2(h)(4)(iii)(A). 
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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 on this 
ground. 
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. 
ORDER: The appeal is dismissed. The petition is denied.