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 
Services 
yuBl,lC COP1 
5 FILE: 
WAC 03 100 50133 Office: CALIFORNIA SERVICE CENTER Date: OCT 0 5 2005 
IN RE: 
PETITION: Petition for a Nonimmigrant Worker Pursuant to Section 10l(a)(l S)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 5 1 10 1 (a)( 1 S)(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 
WAC 03 100 50133 
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 an electrical contracting company and seeks to employ the beneficiary as an accountant. The 
petitioner endeavors to classify the beneficiary as a nonirnmigrant worker in a specialty occupation pursuant to 
section 101 (a)(lS)(H)(i)(b) of the Immigration and Nationality Act (the Act), 8 U.S.C. 9 I lOl(a)(lS)(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 10l(a)(l S)(H)(i)(b) of the Act, 8 U.S.C. $ I 1 Ol(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)(I) 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. 
The term "specialty occupation" is further defined at 8 C.F.R. 2 14.2(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; 
WAC 03 100 50133 
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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. 
tj 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: 
Research and identify the accounting needs of management; 
Document recommendations for fonnulating or modification of accounting systems; 
Plan, create, and organize appropriate accounting reporting systems and internal control procedures; 
Interpret and apply accounting principles to the company's accounting systems fiscal functions; 
Establish controls for automated functions such as check issuance or purchase order preparation; 
Design and implement accounting report formats and financial data collection systems; 
Consolidate fiscal reports making conclusions, including projections reflecting interrelationships of 
recorded accounting data; and 
Prepare financial statements every accounting period ended. 
The petitioner requires a minimum of a bachelor's degree finance, accounting, or business administration for 
entry into the proffered position. 
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 Occuprctional Outlook Handbook 
(Handbook) for information about the duties and educational requirements of particular occupations. The duties 
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: 
WAC 03 100 50133 
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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. . . . 
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: establish, maintain, and modify accounting systems; apply accounting 
principles to financial transactions; issue checks and prepare purchase orders; and prepare financial 
statements. 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 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 Handbook 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 
WAC 03 100 50133 
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is often required for accounting and procurement clerks, as well as occupations in bookkeeping.' The 
Handbook indicates that many graduates of junior colleges, business and correspondence schools 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. 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. 8 C.F.R. 5 214.2(h)(4)(iii)(A)(2). In support of that assertion, the petitioner submits copies of 
job advertisements. The advertisements submitted, however, are of little evidentiary value as the 
advertisements are not from organizations similar to that of the petitioner. Furthermore, the jobs advertised 
are for accountant positions while the duties of the proffered position are not those of an accountant, but of a 
bookkeeper, accounting and/or financial clerk. The advertisements do not, therefore, establish a degree 
requirement for the proffered position in the petitioner's industry. The petitioner has failed to establish the 
criterion at 8 C.F.R. 85 214.2(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. 8 C.F.R. $5 214.2(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 
petitioner is an electrical contracting company with six employees and a stated gross annual income of 
$342,000. The petitioner submits copies of financial spreadsheets reflecting bank statement activity, invoices, 
and job estimates for 2003. While those financial records document some of the financial records of the 
petitioner for the filing year, they do not reflect the complexity or scope of financial transactions that would 
require the performance of a management accountant as described in the Handbook. 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. $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 2 14.2(h)(4)(iii)(A). Accordingly, the AAO shall not disturb the director's denial of the petition. 
I According to the website for Skyline College, a community college located in San Mateo, CA 
(www.skvli~~ecollege.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, QuickSooks 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 CAAP and accounting techniques which 
serve the needs of management and facilitate decision making. 
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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 and the appeal shall accordingly be dismissed. 
ORDER: The appeal is dismissed. The petition is denied.