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 
PWLIC COPY 
PETITION: Petition for a Nonimmigrant Worker Pursuant to Section 10 1 (a)(l S)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. tj 1 10 l(a)(lS)(H)(i)(b) 
ON BEHALF OF PETITIONER: 
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 hrther 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 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 insurance agency and seeks to employ the beneficiary as an accountant. The petitioner 
endeavors to classify the beneficiary as a nonimmigrant worker in a specialty occupation pursuant to section 
101 (a)(l S)(H)(i)(b) of the Immigration and Nationality Act (the Act), 8 U.S.C. 5 1 10 l(a)(l S)(H)(i)(b). 
The director denied the petition because the proffered position does not qualify as a specialty occupation. On 
appeal, counsel 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 101 (a)(l 5)(H)(i)(b) of the Act, 8 U.S.C. 5 1 10 1 (a)(l S)(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 highly 
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 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; 
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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 1-129 petition with attachment and the petitioner's response to the director's request for evidence. 
According to this evidence the beneficiary would: 
Prepare semi-monthly payroll processing, monthly Federal and State tax deposits, quarterly and 
annual Federal and State tax reconciliation and filing; 
Track employee benefits on a semi-monthly basis, including vacation and sick time, production 
bonuses for licensed staff, and preparation of annual profit sharing retirement plans; 
Post and record clients' insurance payments via the premium fund account; 
Reconcile the premium fund checking account; 
Support the regional office semi-annual audit of the premium fund checking account including 
preparation of all data requested by the State Farm auditor; 
Review and audit newly issued insurance policies to reconcile with the applications submitted and the 
client selected billing mode; 
Prepare weekly, monthly, quarterly and year-end production reports; 
Reconcile monthly, quarterly, and year-end production reports against reports from the corporate 
office; 
Assist customers in establishing and reconciling billing through State Farm payment plan accounts; 
Create and maintain mutual fund client folders; 
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Support the regional office semi-annual audit of variable life and annuity client files; 
Monitor and update bank products and rates for the in office advertising board; 
Prepare spreadsheets outlining various options and premium amounts for client earthquake coverage; 
Follow-up on past due client accounts and coordinate collection of the premium due; and 
Maintain the monthly batch file system of documents auditable by the Department of Insurance. 
The petitioner does not state that it requires a degree in any specific discipline for entry into the offered 
position, but finds the beneficiary qualified by virtue of her foreign education which was determined by a 
credentials evaluation service to be equivalent to a bachelor's degree in business administration with a 
specialization in accounting, and 1 !4 years of graduate-level education in business administration from an 
accredited college or university 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 Handbook 
(Handbook) for information about the duties and educational requirements of particular occupations. The duties 
of the proffered position are varied, and include duties normally performed by bookkeepers, accounting or 
financial clerks, insurance claims and policy processing clerks, and administrative assistants. 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 and 
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. . . . 
. 
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A portion of 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: process payroll; make tax deposits; post financial transactions to 
accounts; reconcile bank accounts and make bank deposits; assist with outside audits; prepare production 
reports; and reconcile accounts. 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, performance 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, as described, do not appear to be of the 
complexity or strategic importance of those described for management accountants. 
The evidence submitted into the record does not establish that the duties of the offered position involve 
complex accounting duties. The petitioner indicates on the Form 1-129 that it has a gross annual income of 
$300,000 and employs three people. The petitioner did not submit financial records to demonstrate the 
complexity of any financial responsibilities that the beneficiary would perform. 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 (Comm. 1998) (citing Matter of Treasure Craft of 
California, 14 I&N Dec. 190 (Reg. Comm. 1972)). Taking into consideration the petitioner's organizational 
structure, staffing and nature of its business, the financial duties described would routinely be 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 Handbook 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 
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 
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. 
g 2 14.2(h)(4)(iii)(A)(l). 
1 
According to the website for Skyline College, a community college located in San Mateo, CA 
(www.skvlinecollege.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. 
# WAC 02 264 52265 
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The remaining duties to be performed by the beneficiary are normally performed by insurance claims and 
policy processing clerks, administrative assistants, or other administrative personnel. A baccalaureate degree 
in a specific specialty is not the normal minimum requirement for entry into those occupations. Thus, the 
duties to be performed relating to those occupations do not satisfy the criterion at 8 C.F.R. 
5 2 14.2(h)(4)(iii)(A)(I). 
The petitioner asserts that a degree requirement is common to the industry in parallel positions among similar 
organizations, and asserts that the position of accountant is a specialty occupation. In support of that assertion 
the petitioner submits copies of job advertisements for an accountant and makes reference to Department of 
Labor publications referencing accountants. As noted above, however, the petitioner has not established that 
the duties of the proffered position are, in fact, those of an accountant. The petitioner has failed to establish 
the referenced criterion at 8 C.F.R. 3 2 14.2(h)(4)(iii)(A)(2). 
The petitioner does not assert that it normally requires a degree for the proffered position, and offers no 
evidence in this regard as the position is new with the company. The petitioner has failed to establish the 
criterion at 8 C.F.R. 5 5 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, insurance claims and policy processing personnel, and administrative assistants. 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 proffered 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. $5 214.2(h)(4)(iii)(A)(2) and (4). 
The petitioner has failed to establish that the offered position meets any of the criteria listed at 8 C.F.R. 
5 214.2(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. 
5 136 1. The petitioner has not sustained that burden and the appeal shall accordingly be dismissed. 
ORDER: The appeal is dismissed. The petition is denied.