dismissed H-1B Case: Accounting

identifying data deleted to 
prevent clearly unwmted 
,v,ion of pmmal privacy 
PUBLIC COPY 
U.S. Department of Homeland Security 
20 Mass Ave., N.W., Rm. A3042 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
Services 
FILE: SRC 04 156 50670 Office: TEXAS SERVICE CENTER Date: MAR 2 2 ?O[#, 
PETITION: 
 Petition for a Nonimmigrant Worker Pursuant to Section 10 1 (a)(l S)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 
 1 lOl(a)(lS)(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. 
9%2d,* 
6 Robert P. Wiemann, D. ec 
Administrative Appeals Office 
SRC 04 156 50670 
Page 2 
DISCUSSION: The director of the service center 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 car boutique and accessory company. It seeks to employ the beneficiary as an accountant. 
The petitioner, therefore, endeavors to classify the beneficiary as a nonirnrnigrant 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. 
§ 1 10 1 (a>( 15)(H>(i>(b>. 
The director denied the petition on the ground that the proffered position is not a specialty occupation. On 
appeal, counsel submits a brief and previously submitted evidence. 
Section 214(i)(l) of the Act, 8 U.S.C. 
 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. 
 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. 
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 
SRC 04 156 50670 
Page 3 
director's denial letter; and (5) the 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 an accountant. Evidence of the beneficiary's duties 
includes: the Form 1-129; the attachments accompanying the Form 1-129; and the petitioner's response to the 
director's request for evidence. According to this evidence, the beneficiary's proposed duties entail applying 
principles of accounting to analyze financial information and preparing financial reports; compiling and 
analyzing financial information to prepare entries to accounts; analyzing financial information detailing 
assets, liabilities, and capital; preparing the balance sheet, profit and loss statement, and other reports in order 
to summarize the current and projected financial position. For the proposed position the petitioner seeks to 
employ the beneficiary, who has the educational equivalent of a bachelor's degree in business administration 
with a major in accounting. 
In the denial letter, the director stated that the petitioner filed the instant petition prior to becoming 
operational: it has no employees, two independent contractors hired on an "as needed" basis, and no evidence 
of income. Based on this, the director concluded that the proposed duties were not those of an accountant. 
On appeal, counsel states that the Department of Labor's (DOL) Occupational Outlook Handbook (the 
Handbook) and the Dictionary of Occupational Titles (DOT) reveal that the proposed position is similar to an 
accountant, and that accountants have a baccalaureate degree in accounting or a related field. Counsel states 
that the petitioner's business became operational on March 1, 2004, and the instant petition was filed on May 
12, 2004. Counsel maintains that an employer's size or past hiring practices are not relevant in determining 
whether a position is a specialty occupation. According to counsel, the petitioner needs the services of an 
accountant. 
Upon review of the record, the petitioner has established none of the four criteria outlined in 8 C.F.R. 
$ 214.2(h)(4)(iii)(A). Therefore, the proposed position is not a specialty occupation. 
The AAO first considers 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. 
In determining whether a position qualifies as a specialty occupation, 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 often turns to the Handbook for information about the nature and educational requirements of 
occupations. The Handbook portrays a management accountant as follows: 
SRC 04 156 50670 
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Management accountants-also called cost, managerial, industrial, corporate, or private 
accountants-record and analyze the financial information of the companies for which they 
work. Among their other responsibilities are budgeting, performance evaluation, cost 
management, and asset management. Usually, management accountants are part of executive 
teams involved in strategic planning or the development of new products. They analyze and 
interpret the financial information that corporate executives need in order to make sound 
business decisions. They also prepare financial reports for other groups, including 
stockholders, creditors, regulatory agencies, and tax authorities. Within accounting 
departments, management accountants may work in various areas, including financial 
analysis, planning and budgeting, and cost accounting. 
An accountant is a specialty occupation, normally requiring at least a bachelor's degree in accounting or a 
related discipline. Counsel asserts that the proposed duties parallel those of an accountant; however, the 
evidence in the record does not support this. The petitioner provided no documentation to establish the 
complexity of its business operations or its financial transactions, or the handling of many accounts. The 
Form 1-129 petition shows that the petitioner has no employees and the petitioner does not list a gross annual 
income. In the August 17, 2004 letter, counsel states that the petitioner became operational in March 2004, 
and that it uses the services of two independent contractors. Although the petitioner describes the beneficiary 
as analyzing financial information and preparing financial reports, since the petitioner generated no income, 
there is no financial information to analyze and no financial reports to prepare. The petitioner must do more 
than describe the proposed duties. It must provide the supporting documentary evidence that substantiates 
that the proposed position meets the statutory definition of a specialty occupation, which is employment 
requiring the theoretical and practical application of a body of highly specialized knowledge and the 
attainment of a bachelor's or higher degree in the specific specialty (or its equivalent) as a minimum for entry 
into the occupation. Simply going on record without supporting documentary evidence is not sufficient for 
the purpose of meeting the burden of proof in these proceedings. Matter of Sof$ci, 22 I&N Dec. 158, 165 
(Comm. 1998) (citing Matter of Treasure Craft of California, 14 I&N Dec. 190 (Reg. Comm. 1972)). With 
the instant petition, the AAO finds that the petitioner has failed to establish that it has a specialty occupation 
for which it is seeking the beneficiary's services. 
The AAO's conclusion, from the evidence to which it has referred, is that the petitioner fails to establish that 
the beneficiary is coming temporarily to the United States to perform services in a specialty occupation as 
required by the regulation at 8 C.F.R. fj 214.2(h)(I)(ii)(B)(I). As such, the petitioner satisfies none of the 
criteria at 8 C.F.R. fj 214.2(h)(4)(iii)(A): that a baccalaureate or higher degree or its equivalent in a specific 
specialty is the normal minimum requirement for entry into the particular position; a specific degree 
requirement is common to the industry in parallel positions among similar organizations; the proffered 
position is so complex or unique that it can be performed only by an individual with a degree; the petitioner 
normally requires a degree or its equivalent for the position; or the nature of the specific duties is so specialized 
and complex that the knowledge required to perform them is usually associated with the attainment of a 
baccalaureate or higher degree. 
SRC 04 156 50670 
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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 on this 
ground. 
The burden of proof in these proceedings rests solely with the petitioner. Section 291 of the Act, 8 U.S.C. fj 1361. 
The petitioner has not sustained that burden. 
ORDER: 
 The appeal is dismissed. The petition is denied.