dismissed H-1B Case: Accounting

U.S. Department of Komeland Security 
20 Mass. Ave., N.W.: Rm. A3042 
Washington, DC 20529 
U.S. Citizenship 
and Immigration 
Services 
FILE: EAC 04 092 53672 Office: VERMONT SERVICE CENTER 
PETITION: Petition for a Nonimmigrant Worker Pursuant to Section 10 1 (a)(] 5)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 5 1 10 1 (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 
EAC 04 092 53672 
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 fast food franchise that seeks to employ the beneficiary as a part-time, in-house accountant. 
The petitioner endeavors to classify the beneficiary as a nonimmigrant worker in a specialty occupation pursuant 
to 5 lOl(a)(lS)(H)(i)(b) of the Immigration and Nationality Act (the Act), 8 U.S.C. 5 1 lOl(a)(lS)(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)(l) of the Act, 8 U.S.C. 5 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. 
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: 
(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 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, in-house accountant. Evidence of the 
beneficiary's duties includes: the 1-129 petition; the petitioner's February 6, 2004 letter in support of the 
petition; and the petitioner's response to the director's request for evidence. According to this evidence, the 
EAC 04 092 53672 
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beneficiary would perform duties that entail: applying principles of accounting to analyze the petitioner's past 
and present financial operations and estimate its future revenues and expenditures; preparing annual and 
monthly budgets; evaluating financial and fiscal performance; managing cost projections and containment; 
projecting future expenses; preparing payroll records; handling customer billing; coordinating with external 
accountant for preparation of the petitioner's tax return and acting as liaison officer with federal and local 
revenue agencies; rendering advisory opinions to the petitioner's officers regarding financial and tax matters; 
auditing the petitioner's contracts, orders, and vouchers; and preparing reports to substantiate individual 
transactions. The petitioner indicated that a qualified candidate for the job would possess a bachelor's degree 
in accounting, business administration, or finance. 
The director found that the proffered position, which is similar to a bookkeeper and administrative secretary, 
was not a specialty occupation because the proposed duties are not so complex as to require a baccalaureate 
degree. The director found further that the petitioner failed to establish any of the criteria found at 8 C.F.R. 
5 2 14.2(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 administrative secretary position. Counsel states further that the proposed duties are so complex as to 
require a bachelor's degree in accounting, finance, or business administration. 
Upon review of the record, the petitioner has established none of the four criteria outlined in 8 C.F.R. 
5 2 14.2(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 Department of Labor's 
Occupational Outlook 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 
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 1151, 1165 (D. Minn. 1999)(quoting Hird/Blaker Corp. V. Suva, 712 F. 
Supp. 1095, 1102 (S.D.N.Y. 1989)). 
The AAO routinely consults the Handbook for its information about the duties and educational requirements 
of particular occupations. CIS looks beyond the title of the position and determines, from a review of the 
duties of the position and any supporting evidence, whether the position actually requires the theoretical and 
practical application of a body of highly specialized knowledge, and the attainment of a baccalaureate degree 
in a specific specialty as the minimum for entry into the occupation as required by the Act. The AAO does not 
concur with counsel that the proffered position is that of an accountant. The Handbook, 2004-2005 edition, 
indicates that management accountants are usually part of executive teams involved in strategic planning or 
new-product development. Public accountants are generally self-employed or work for accounting firms. In 
this case, information on the petition indicates that the petitioner is a fast food franchise with eight employees 
and an "unavailable" gross annual income. The assertion of the petitioner's ownerlpresident in his March 15, 
2004 letter that he needs to hire a professional, part-time accountant in view of the petitioner's "increasing 
volume of business, coupled with the increasing complexity of the company's financial affairs . . ." is noted. 
EAC 04 092 53672 
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The petitioner, however, has not provided any evidence in support of his assertion. Going on record without 
supporting documentary evidence is not sufficient for purposes of meeting the burden of proof in these 
proceedings. Matter of Sofjci, 22 I&N Dec. 158, 165 (Comm. 1998) (citing Matter of Treasure Craft of 
California, 14 I&N Dec. 190 (Reg. Comm. 1972)). A review of the Bookkeeping, Accounting, and Auditing 
Clerks job description in the Handbook finds that the job duties primarily parallel those responsibilities of a 
bookkeeping, auditing, or accounting clerk. No evidence in the Handbook indicates that a baccalaureate or higher 
degree, or its equivalent, is required for these jobs. 
Regarding parallel positions in the petitioner's industry, the record contains letters fiom the owner of a 
newspaper distributorship business and the ownerlpresident of a decorating business, who assert, in part, that 
they have employed an accountant with a related bachelor's degree. The writers, however, do not provide any 
evidence to support their assertions. Going on record without supporting documentary evidence is not 
sufficient for purposes of meeting the burden of proof in these proceedings. Matter of Sofjci, 22 I&N Dec. 
158, 165 (Comm. 1998) (citing Matter of Treasure Craft of California, 14 I&N Dec. 190 (Reg. Comm. 
1972)). 
The record also contains copies of newspaper advertisements 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. The advertisements are for accountants in the engineering, clinical 
laboratory, and real estate industries. The petitioner's industry, however, does not fall within these areas. 
Thus, the advertisements have no relevance. 
The record also does not include any evidence fiom 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)(I) or (2). 
The AAO now turns to the criterion at 8 C.F.R. 214.2(h)(4)(iii)(A)(3) - the employer normally requires a 
degree or its equivalent for the position. As the record indicates that the proffered position is a new position, the 
petitioner, therefore, has not established the criteria set forth at 8 C.F.R. 8 214.2(h)(4)(iii)(A)(3). 
Finally, the AAO turns to the criterion at 8 C.F.R. 5 214.2(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. tj 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. 
Beyond the decision of the director, the AAO does not find that the beneficiary is qualified to perform the 
duties of a specialty occupation because the record does not contain a copy of the beneficiary's transcripts 
from the University of Northern Virginia. For this additional reason, the petition may not be approved. 
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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. 
ORDER. The appeal is dismissed. The petition is denied.