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 
FILE: WAC 04 029 50504 Office: CALIFORNIA SERVICE CENTER 
c 
Date: SEP 0 7' 2005 
IN RE: Petitioner: 
Beneficiary 
PETITION: Petition for a Nonimmigrant Worker Pursuant to Section I0 1 (a)( 1 5)(H)(i)lb) of the . ,\ ,. z.2, , 
Immigration and Nationality Act, 8 U.S.C. 5 1 10 l(a)(lS)(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 
WAC 04 029 50504 
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 transloading and freight consolidation service that seeks to employ the beneficiary as a 
full-time accountant. The petitioner endeavors to classify the beneficiary as a nonimmigrant worker in a 
specialty occupation pursuant to § 10 l(a)(l S)(H)(i)(b) of the Immigration and Nationality Act (the Act), 
8 U.S.C. § llOl(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 appJication 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: 
(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 full-time accountant. Evidence of the beneficiary's 
duties includes: the 1-129 petition; the petitioner's October 9, 2003 letter in support of the petition; and the 
WAC 04 029 50504 
Page 3 
petitioner's response to the director's request for evidence. According to this evidence, the beneficiary would 
perform duties that entail: preparing, analyzing, and verifying the quarterly and yearly tax returns; performing 
audits; preparing payroll statements and deductions, monthly expense reports, and financial statements; ' 
preparing the general ledger, entries into the accounts, and monthly and yearly financial reports; detailing the 
petitioner's assets, liabilities, and capital; providing tax advice; devising a long-range tax plan and 
recommending ways to reduce taxes; providing advice and recommendations regarding tax strategies, 
business decisions, and transactions; assisting in the development of improved inventory procedures; 
preparing balance sheets, profit-and-loss statements, necessary checks, payroll, and tax remittances; 
modifying and coordinating the implementation of the accounting and accounting control procedures; 
monitoring the petitioner's budgeting, performance evaluation, and cost and assets management; preparing 
correspondence to clients; analyzing transactions; and preparing billing statements. The petitioner indicated 
that a qualified candidate for the job would possess a bachelor's degree in accounting or an equivalent 
thereof. 
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), 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 
found further that the petitioner failed to establish any of the criteria found at 8 C.F.R. tj 214.2(h)(4)(iii)(A). 
On appeal, counsel states that the proffered position is that of an accountant, and is not a bookkeeping, 
accounting, or auditing clerk position. Counsel states further that the petitioner must have access to a staff 
accountant due to its complexity, namely, that the petitioner has a staff of 13 employees and a gross annual 
income of approximately $2 million. 
Upon review of the record, the petitioner has established none of the four criteria outlined in 8 C.F.R. 
$ 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. tj 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 1151, 1165 (D. 
Minn. 1999)(quoting Hir#Blaker Corp. v. Suva, 712 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. 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 a full-time accountant. The Handbook, 2004-2005 
edition, indicates that management accountants are usually part of executive teams involved in strategic 
WAC 04 029 50504 
Page 4 
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 transloading and 
freight consolidation service, with 13 employees and a gross annual income of $2 million. Counsel's assertion 
on appeal that the petitioner must have access to a staff accountant due to its complexity, namely that the 
petitioner has a staff of 13 employees and a gross annual income of approximately $2 million, is noted. 
Counsel, however, has not provided any evidence in support of his assertion, such as copies of the petitioner's 
federal income tax returns and quarterly wage reports. Without documentary evidence to support the claim, 
the assertions of counsel will not satisfy the petitioner's burden of proof. The unsupported assertions of 
counsel do not constitute evidence. Matter of Obaiabena. 19 I&N Dec. 533. 534 (BIA 1988); Matter of , , 
Laureano, 19 I&N Dec. 1 (BIA 1983); Matter of 7 I&N Dec. 503, 506 (BIA 1980). It is 
further noted that, in his October 9, 2003 letter, th nt states, in part: "It is vitally important 
that we hire an in-house accountant to provide these accounting services due to the large volume of accounts 
that we maintain." The record, however, does not contain any evidence that the petitioner maintains a large 
volume of accounts. Going on record without supporting documentary evidence is not sufficient for purposes 
of meeting the burden of proof in these proceedings. Matter of Sof$ci, 22 I&N Dec. 15 8, 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 confirms the accuracy of the 
director's assessment to the effect that, the job duties 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. 
The record does not include any evidence regarding parallel positions in the petitioner's industry. 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. 8 214.2(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 c,ounsel does not address this issue on appeal, it will not be discussed 
further. 
Finally, the AAO 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 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. 5 214.2(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. § 1361. 
The petitioner has not sustained that burden. 
ORDER: The appeal is dismissed. The petition is denied.