dismissed H-1B Case: Accounting

U.S. Department of Homela~td Security 
20 Mass. Ave.. N.W., Rm. A3042 
Washington, DC 20529 
U. S. Citizenship 
and Irnrnigratioil 
FILE: WAC 03 262 53399 Office: CALIFORNIA SERVICE CENTER Date: OCT 0 5 2005 
PETITION: Petition for a Nonimmigrant Worker Pursuant to Section 101 (a)(l 5)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 5 1 1 Ol(a)(l 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 
WAC 03 262 53399 
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 a nursing registry that places nurses for various healthcare providers and seeks to elnploy the 
beneficiary as an accountant/accounting clerk director. The petitioner endeavors to classify the beneficiary as a 
nonimmigrant 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. 9 1 lOl(a)(lS)(H)(i)(b). 
The director denied the petition because the proffered position does not qualify as a specialty occupiition. 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 10 1 (a)(l 5)(H)(i)(b) of the Act, 8 U.S.C. 5 1 10 1 (a)( 1 5)(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 11 84(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 enby 
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 03 262 53399 
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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. 
3 2 14.2(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/accounting clerk director. 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: 
a Process invoices for patient accounts receivable payment and record all cash disbursements and cash 
receipts; 
Deposit cash receipts; 
Prepare monthly billings; 
Maintain general patient account information; 
Analyze and interpret financial statement variances for reasonableness and comparison; 
Maintain the general ledger and recurring journal performing month end closing tasks; 
Prepare monthly bank reconciliations; 
Prepare depreciation schedules on fixed assets; 
Utilize monthly financial statements to advise departments of cash flow management in order to assist 
the departments; 
Advise on cash flow and other moneylbusiness matters; 
a Interface with insurance companies; 
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Review requests for disbursements; 
Produce departmental cost analysis utilizing reports and spreadsheets; 
Approve or disapprove requests for expenditures; 
Process and prepare invoices, patient billings and documentation, cash management and cost 
reporting; 
Assist with the preparation of the annual and mid-year budgets; and 
Provide strategic analysis and recommendations to support operations and other management 
decisions. 
The petitioner requires a minimum of a bachelor's degree or its equivalent for entry into the proffered 
position. 
Upon review of the record, the petitioner has failed to establish that the proffered position qualifies as ii 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 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: 
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 miiy 
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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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 invoices for payment; record cash disbursements; prepare monthly 
billings; reconcile bank statements; maintain the general ledger; analyze and utilize monthly financial 
statements; analyze costs using reports and spreadsheets; approve and disapprove expenditure requests; assist 
with budget preparation; and make financial recommendations to support operations. 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. The duties of the proffered position are not of the complexity or strategic 
importance of those described for management accountants. 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 is often 
required for accounting and procurement clerks, junior accountant positions, as well as occupations in 
bookkeeping. 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. 5 2 14.2(h)(4)(iii)(A)(I). 
The petitioner states on the Form 1-129 petition that its anticipated gross income is $500,000, that it employs 
25 people, and on appeal, states that it is a rapidly growing company. The petitioner submits DE-6 forms on 
appeal indicating that in the third quarter of 2003, it employed 44 people, and in the fourth quarter of 2003, it 
employed 33 people. There is no evidence of record of the petitioner's income or financial complexity as a 
company. Simply going on the 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 190 (Reg. Comm. 1972)). The complexity of the 
duties for the offered position is established by the financial complexity of the position. The petitioner states 
in its support letter that the title of the position is an accounting clerk director. On the Form 1-129 petition, 
the name of the position was changed to that of an accountant. The duties of the position, noi: the title, 
determine the nature of the position. The petitioner has not established that its position requires a 
baccalaureate level education in accounting or a related field. 
The petitioner asserts that a degree requirement is common to the industry in parallel positions among similar 
organizations. 8 C.F.R. 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 do not appear to be 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 andlor 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. $5 214.2(h)(4)(iii)(A)(2). 
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The petitioner does not assert that it normally requires a degree for the proffered position, and offers no 
evidence in this regard. The petitioner has failed to establish the criterion at 8 C.F.R. 
$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. 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 perfom? them is 
usually associated with the attainment of a baccalaureate or higher degree in a specific specialty. The duties 
described 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 1361. The petitioner has not sustained that burden and the appeal shall accordingly be dismissed. 
ORDER: The appeal is dismissed. The petition is denied.