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U.S. Department of Homeland Security 
20 Mass. Ave., N.W., Rm. A3042 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
Services 
FILE: WAC 02 279 50080 Office: CALIFORNIA SERVICE CENTER Date: OCT ii 2M5 
PETITION: Petition for a Nonirnmigrant Worker pursuant to Section 10 1 (a)(l5)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 5 1 lOl(a)(lS)(H)(i)(b) 
ON BEHALF OF PETITIONER: 
INSTRUCTIONS: 
This is the decision of the Administrative Appeals Office in your case. A11 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 02 279 50080 
Page 2 
DISCUSSION: The service center director denied the nonimmigrant visa petition and the matter is now before 
the Administrative Appeals Ofice (AAO) on appeal. The appeal will be dismissed. The petition will be denied. 
The petitioner is a nursing home that seeks to employ the beneficiary as a part-time accountant. The petitioner 
endeavors to classify the beneficiary as a nonimmigrant worker in a specialty occupation pursuant to 
5 10 1 (a)(lS)(H)(i)(b) of the Immigration and Nationality Act (the Act), 8 U.S.C. 5 1 10 1 (a)(l 5)(H)(i)(b). 
The director denied the petition because the proffered position is not a specialty occupation. On appeal, 
counsel submits a brief. 
Section 214(i)(I) of the Act, 8 U.S.C. 5 11 84(i)(l), defines the term "specialty occupation" as an oc:cupation 
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. 
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. 
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) 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) 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 a part-time accountant. Evidence of the beneficiary's 
duties includes: the 1-1 29 petition; the petitioner's September 6, 2002 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 
WAC 02 279 50080 
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perform duties that entail: setting up a computerized accounting system that will retain information related to 
quarterly and yearly tax preparation, payroll statements and deductions, monthly profit-and-loss reports, and 
financial statements; preparing and sending Medi-Cal and Medicare billing statements; directing the 
implementation of a general accounting system for payments and general ledgers; preparing balance sheets 
reflecting the petitioner's assets, liabilities, and capital; performing audits and preparing reports; and 
providing tax planning advice. The petitioner indicated that a qualified candidate for the job would possess a 
bachelor's degree in accounting. 
The director found that the proffered position was not a specialty occupation because the job is not an 
accountant position; it is a bookkeeping, accounting, or auditing clerk position. Citing to the Department of 
Labor's Occupational Outlook Handbook (Handbook), 2004-2005 edition, the director noted that the 
minimum requirement for entry into the position was not a baccalaureate degree or its equivalent in a specific 
specialty. The director also found that the petitioner already received approval for the services of an H-1B 
accountant, who, for reasons unexplained in the record, does not appear on the petitioner's orgarlizational 
chart and was compensated only $21,600 in wages for the first three quarters of 2003, as opposed to the 
proffered wage reflected on the correspondent petition. The director found further that the petitioner failed to 
establish any of the criteria found at 8 C.F.R. 5 214.2(h)(4)(iii)(A). 
On appeal, counsel states, in part, that the proffered position is that of an accountant, and is not a bookkeeper 
or accounting clerk position. Counsel states further that the proposed duties, which entail preparing tax 
returns, monitoring company assets and liabilities, preparing and analyzing annual and quarterly  corporate 
financial statements, and advising management on the consequences of business decisions, are so professional 
and specialized in nature as to require a bachelor's degree in accounting. Counsel also states that the 
petitioner's other H-1B visa holder has not been able to perform accounting duties due to an unexpected 
illness, and submits a letter from the petitioner's administrator 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)(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 performed 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 Shanti, Inc. v. Reno, 36 F. Supp. 2d 1 15 1, 1 165 (D. 
Minn. 1999)(quoting HircKBlaker Corp. v. Suva, 71 2 F. Supp. 1095, 1 102 (S.D.N.Y. 1989)). 
The AAO routinely consults the Handbook for its information about the duties and educational requirements 
of particular occupations. The AAO does not concur with counsel that the proffered position is that of an 
accountant. A review of the Bookkeeping, Accounting, and Auditing Clerks job descriptior~s in the 
Handbook, 2004-2005 edition, confirms the accuracy of the director's assessment to the effect that, the job 
duties parallel those responsibilities of a bookkeeping, accounting, or auditing clerk. No evidence in the 
Handbook indicates that a baccalaureate or higher degree, or its equivalent, is required for these jobs. 
WAC 02 279 50080 
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Furthermore, as discussed by the director in his denial, the petitioner already received approval for the 
services of an H-1B accountant. In a letter, dated July 9, 2004, the petitioner's administrator states, in part: 
"[Tlhis employee has been encountering some difficulty in her pregnancy that caused her to leave off from 
work [sic] for some time and then went on maternity leave thereafter. All these caused her hours of work 
much less than a normal full time employee [sic]." The petitioner's administrator's explanation is noted. She, 
however, does not provide any evidence in support of her assertion. Going on record without supporting 
documentary evidence is not sufficient for purposes of meeting the burden of proof in these proceedings. 
Matter of Soflci, 22 I&N Dec. 158, 165 (Comm. 1998) (citing Matter of Treasure Craft of CaliJiwniu, 14 
I&N Dec. 190 (Reg. Comm. 1972)). Furthermore, as discussed by the director in his denial, the petitioner has 
not sufficiently demonstrated that it has complied with the terms specified in the petition for its current 
accountant. It is incumbent upon the petitioner to resolve any inconsistencies in the record by independent 
objective evidence. Any attempt to explain or reconcile such inconsistencies will not suffice unless the 
petitioner submits competent objective evidence pointing to where the truth lies. Mutter of Ho, 19 I&N Dec. 
582, 591-92 (BIA 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 of Ho, 19 I&N Dec. 582,591 (BIA 1988). 
Regarding parallel positions in the petitioner's industry, the petitioner submitted Internet job postings for 
accountants. Due to the unexplained inconsistencies discussed above, however, 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. $ 214.2(h)(4)(iii)(A)(I) or (2). 
The AAO now turns to the criterion at 8 C.F.R. 5 214.2(h)(4)(iii)(A)(3) - the employer normally requires a 
degree or its equivalent for the position. On appeal, counsel states, in part, that the petitioner currently ernploys an 
H-1B part-time accountant, who is unable to perform the accounting duties due to an unexpected illness. As 
discussed above, the record contains insufficient evidence related to this issue and therefore, the petitioner has not 
met its 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 Soffici, 22 I&N Dec. 
158, 165 (Comm. 1998) (citing Matter of Treasure Craft of California, 14 I&N Dec. 190 (Reg;. Comm. 
1972)). 
Finally, the AAO turns to the criterion at 8 C.F.R. 9 214.2(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 complex as to 
require the highly specialized knowledge 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. 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. 
WAC 02 279 50080 
Page 5 
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.