dismissed H-1B Case: Accounting

U.S. DepaPtment of Homeland Security 
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FEE: SRC 04 040 51006 Office: TEXAS SERVICE CENTER Date: R7 2055 
FETRTFION: Petition for a Noni grant Worker Pursuant to Section 101(a)(I%)(H)(i)(b) sf the 
gration and Nationality Act, 8 U.S.C. 5 1101(a)(15)(H)(i)(b) 
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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Page 2 
DISCUSSION: The service center director denied the nonimpmaigrmt visa petition and the matter is now before 
the Administrative Appeals Office (MO) on appeal. The appeal will be dismissed. The petition will be denied. 
The petitioner is a food, automotive, and household retail business that seeks to employ the beneficiary as a 
full-time accountant. The petitioner endeavors to classify the grant worker in a 
specialty occupation pursuant to $ BOB(a)(lS)(H)(i)(b) of the y Act (the Act), 
8 U.S.C. 5 1 10l(a)(l5)(H)(i)(b). 
The director denied the petition because the proffered position is not a specialty occupation. On appeal, 
counsel submits a brief and additional evidence, including Internet job postings and a revised organizational 
chart. 
Section 214(i)(P) of the Act, 8 U.S.C. $ l184(i)(l), defines the tern "specia$ty occupation" as an occupation 
that requires: 
(A) theoretical and practical application of a body of highly specialized knowledge, md 
(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.W. $ 214.2(h)(4)(iii)(A), to qualify as a specialty occupation, the position mst met one of 
the following criteria: 
(1) 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 papallel 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; 
43) 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 AA.0 contains: (I) Fom 1-129 and supporting documentation; (2) the 
director's request for additional evidence; (3) the petitioner's response to the director's request; (43 the 
director's denial Better; and (5) Fonn I-290B and supporting docurnentatio~~. The AAO reviewed the record in 
its entirety before issuing its decision. 
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The petitioner is seeking the beneficiary's services as a full-time accountant. Evidence of the beneficiary's 
duties includes: the 1-129 petition; the petitioner's November 21, 2003 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 
perfom duties that entail: preparing financial statements, payroll, and sales and payroll tax; reconciling 
general ledger accounts; maintaining payable and receivable records for clients; preparing inventory records 
and depreciation schedules to apply to capital assets; preparing compliance reports for taxing authorities; 
reconciling cash receipts to daily depssits; analyzing operating statements; reviewing cost program; and 
mahng strategy recommendations to management. The petitioner indicated that a qualified candidate for the 
job would possess a bachelor's degree in business administration, accounting, or a related field. 
The director found that the proffered position was not a specialty occupation because the proposed dudes are 
not so complex as to require a bachelor's degree. The director found further that the petitioner failed to 
establish any of the criteria found at 8 C.F.R. 8 214.2(h)(4)(iii)(A). 
On appeal, counsel states, in part, that the proffered position is that of an accountant. Counsel states further 
that the beneficiary's duties primarily entail managing and directing the petitioner's financial activities, and 
that the beneficiary would oversee the individuals who perfom such duties as preparing payroll and accounts 
payable and receivable. Counsel also states that the petitioner nonnalIy requires a bachelor's degree for its 
accountant position. Counsel submits Internet job postings as supporting documentation. 
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)(fi and (2): a baccalaureate or higher 
degree car 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 
(DO,) Occupational Out2ook 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 fms or individuals in the industry attest that such fm "routinely employ and recruit only 
degreed individuals." See Shanti, Pnc. v. Reno, 36 F. Supp. 2d 1151, 1165 (D. Minn. 1999)(quoling HiraBluker 
Cop. IJ. Suva, 712F. Supp. 1095,1102 (S.D.N.Y. 1989)). 
The AAO routinely consults the Handbook for its infomation about the duties and educational requirements of 
particular arcupations. The AAO does not concur with counsel that the proffered position is that of a full-time 
accountant. The Handbook, 2004-2005 edition, reveals that specific job duties vary widely among the four major 
fields of accounting: public, mnagement, government, and internal. The closest category to the proffered 
position is the management accountant. In the Handbook, management accountants - also called cost, 
managerid, industrial, corporate, or private accountants - record and analyze the financial information of the 
companies for which they work. 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 infomation that corporate executives need 
to make sound business decisions. They also prepare finalcia1 reports for nonananagemeant goups, including 
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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. 
En this case, information on the petition reflects that the petitioner, which was established in 2001, is a food, 
autonnotive, and household retail business with three employees and a gross annual income of $1.2 million. 
Counsel submits a revised organizational chart on appeal and states that that the petitioner's staff now 
comprises a president, three managers, and two clerks. The petitioner's additional employees are noted. The 
petitioner, however, must establish eligibility at the time of filing the nonim~nigrant visa petition. A visa 
petition may not be approved at a future date after the petitioner or beneficiary becomes eligible under a new 
set of facts. Matter of Michelin Tire Gorp., 17 I&W Dec. 248 (Reg. Comm. 1978). Furthermore, although 
counsel states on appeal that the beneficiary would oversee the individuals who perform such duties as 
preparing payroll and accounts payable and receivable, this information conflicts with the information 
provided in the petitioner's November 21, 2003 letter, which describes the beneficiary as performing these 
duties. The record, however, contains no explanation for this inconsistency. It is incumbent upon the 
petitioner to resolve any iilconsjistencies in the record by independent objectil~e evidence. Any attempt to 
explain or reconcile such i~~consistencies will not suffice unless the petitioner submits competent objective 
evidence pointing to where the truth lies. Matter of Ho, 19 I&N Dec. 582, 59 1-92 (HA 1988). 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 ofHo, 19 H&N Dec. 582, 591 (BIA 
1988). 
The duties described in the Handbook do not primarily apply to the proffered position. According to the 
findbook, accountants prepare financial reports for nonmanagement groups, including stockholders, creditors, 
regulatory agencies, and tax authorities, and usually, 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. 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 DOE states is required for a management 
accountant - would not be required for the proffered position. A review of the Handbook finds that the proposed 
duties are primarily the duties of bookkeeping, accounting, auditing and financial clerks. No evidence in the 
Handbook indicates that a baccalaureate or higher degree, or its equivalent, is required for these positions. 
Regarding parallel positions in the petitioner's industry, the petitioner submitted Internet job postings for 
accountants. There is no evidence, however, to show that the employers issuing those postings are similar to 
the petitioner, or that the advertised positions are parallel to the instant position. Furthermore, the petitioner 
has not deinonstrated that the proposed duties of the proffered position are as complex as the duties described 
in the advertised positions. Thus, the advertisements have no relevance. 
The record also does not include any evidence from professional associations regarding an industry standard, 
or documentation to support the complexity or uniqueness of the proffered position. The petitioner, therefore, 
has not established the criteria set forth at 8 C.F.R. 5 214.2(h)(4)(iii)(A)(l) or (2). 
The AAO now turns to the criterion at 8 C.F.R. 3 214.2(h)(4)(iii)(A)(3) - the employer nonnally requires a 
degree or its equivalent for the position. On appeal, counsel states that the petitioner's accountant position has 
always been filled by an individual with an accounting degree, or an equivalent thereof. The record, however, 
does not contain any evidence of the petitioner's past hiring practices and therefore, the petitioner has not met its 
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burden of proof in this regard. 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 H&N Dec. 158, 165 
(Corn. 1998) (citing Matter ofirreasure Crafi of Califsmia, 14 I&N Bec. 190 (Reg. Corn. 1972)). 
Finally, the MI0 turns to the criterion at 8 C.F.R. $214.2(h)(4)(iii)(A)(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. 
To the extent that they are depicted in the record, the duties do not appear so specialized and cornpiex as to 
require the highly specialized howledge associated with a baccalaureate or higher degree, or its equivalent, 
in a specific specialty. Therefore, the evidence does not establish that the proffered position is a specialty 
occupation under 8 C.F.R. 9 214.2(h)(4)(iii)(A)(4). 
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. 
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. 
OmER: The appeal is dismissed. The petition is denied.