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 
FILE: WAC 03 2 16 5333 1 Office: CALIFORNIA SERVICE CENTER Date: 0 3 RlQf 
PETITION: Petition for a Nonimmigrant Worker Pursuant to Section lOl(a)(lS)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 5 1 10 l(a)(lS)(H)(i)(b) 
ON BEHALF OF PETITIONER: 
SELF-REPRESENTED 
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 
WAC03 21653331 
Page 2 
DISCUSSION: The 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 hiture store that 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. 
9 1 10 1 (a)( 15)(H)(i)(b). 
The director denied the petition, finding that the petitioner had "provided conflicting and contradictory 
evidence" regarding its finances and corporate structure. On appeal, counsel submits sufficient evidence to 
overcome this concern of the director. Counsel submits fmancial documents f?om a company affiliated with 
the petitioner to verify both that it has paid the beneficiary the wage set forth in the previous labor condition 
application, and that it is conducting business operations. 
The director denied the petition on the basis that the petitioner had failed to establish that the proposed 
position qualifies for classification as a specialty occupation. 
Section 214(i)(l) of the Immigration and Nationality Act (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 bachel'or'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. 3 214.2(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 proposed position. 
WAC 03 216 53331 
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The record of proceeding before the AAO contains (1) the Form 1-129 and supporting documentation; (2) the 
director's request for evidence (RFE); (3) the petitioner's RFE response and supporting documentation; 
(4) the 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. 
In the petitioner's letter of support, the duties of the proposed position were set forth as follows: 
We continue to have a need for an [alccountant in our office in order to ensure timely 
billing, payment, and accurate and readily available financial information. . . . In this 
capacity, she will be responsible for applying principals of accounting to analyze financial 
information and prepare financial reports. Specifically, she will continue to perform various 
accounting activities such as billing, accounts receivable, accounts payable, and bank 
reconciliation, as well as, continue to prepare the financial statements and tax returns [sic]. 
Additionally, she will continue to assist the store manager with inventory management, 
advertising, and merchandising, continue to enrich business development, continue to 
maintain a high level of vendor satisfaction and relations, and continue to conduct 
comprehensive market research as it applies to the business. 
As a general matter, accountant positions normally qualify for classification as specialty occupations. 
However, the AAO disagrees with the assertion that the position proposed in this petition is actually that of 
an accountant. 
In determining whether a proposed 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 routinely consults the 
Department of Labor's Occupational Outlook Handbook (the Handbook) for its information about the 
duties and educational requirements of particular occupations. 
According to the Handbook there are four major fields of accounting - public, management, government, 
and internal auditors - of which management accountant appears closest to the proposed position. The 
Handbook sets forth the following description of the duties of a management accountant: 
Management accountants - also called cost, managerial, industrial, corporate, or private 
accountants - record and analyze the financial information of the companies for which they 
work. Other responsibilities include budgeting, performance evaluation, cost management, 
and asset management. Usually, management accountants are part of executive teams 
involved in strategic planning or new-product development. They analyze and interpret the 
financial information that corporate executives need to make sound business decisions. 
They also prepare financial reports for nonrnanagement groups, including stockholders, 
creditors, regulatory agencies, and tax authorities. Within accounting departments, they may 
work in various areas, including financial analysis, planning and budgeting, and cost 
accounting. 
The Haizdbook also states that, increasingly, accountants "not only provide clients with accounting and tax 
help, but also help them develop personal budgets, manage assets and investments, plan for retirement, and 
recognize and reduce exposure to risks." 
WAC 03 216 53331 
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By comparison, the Handbook describes the occupation of bookkeeping, accounting, and auditing clerks as 
follows: 
Bookkeeping, accounting, and auditing clerks are an organization's financial recordkeepers. 
They update and maintain one as more accounting records, including those which tabulate 
expenditures, receipts, accounts payable and receivable, and profit and loss. They have a 
wide range of slulls and knowledge from hll-charge bookkeepers who can maintain an 
entire company's books to accounting clerks who handle specific accounts. All of these 
clerks make numerous computations each day and increasingly must be comfortable using 
computers to calculate and record data. 
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. Bookkeepers 
also prepare bank deposits by compiling data from cashiers, verifying and balancing 
receipts, and sending cash, checks, or other forms of payment to the bank. They also may 
handle payroll, make purchases, prepare invoices, and keep track of overdue accounts. 
In large offices and accounting departments, accounting clerks have more specialized 
tasks . . . such as accounts payable . . . or accounts receivable . . . Entry-level accounting 
clerks post details of transactions, total accounts, and compute interest charges. They also 
may monitor loans and accounts, to ensure that payments are up to date. 
More advanced accounting clerks may total, balance, and reconcile billing vouchers; ensure 
completeness and accuracy of data on accounts; and code documents, according to company 
procedures. These workers post transactions in journals and on computer files and update 
the files when needed . . . . 
Auditing clerks verify records of transactions posted by other workers. They check figures, 
postings, and documents to ensure that they are correct, mathematically accurate, and 
properly coded. . . . 
As organizations continue to computerize their financial records, many bookkeeping, 
accounting, and auditing clerks are using specialized accounting software on personal 
computers. With manual posting to general ledgers becoming obsolete, these clerks 
increasingly are posting charges to accounts on computer spreadsheets and databases . . . . 
The widespread use of computers . . . has enabled bookkeeping, accounting, and auditing 
clerks to take on additional respon~sibilities, such as payroll, procurement, and billing. 
According to the Handbook, a two-year associate's degree in business or accounting is often required for 
bookkeeping and accounting clerk positions. A four-year bachelor's degree is not required for entry-level 
positions. The Handbook also indicates that many graduates of junior colleges and business and 
correspondence schools can obtain junior accounting positions. 
The Handbook describes the occupation of a tax preparer as follows: 
WAC 03 216 53331 
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Prepare tax returns for individuals or small businesses but do not have the background or 
responsibilities of an accredited or certified public accountant. 
The Handbook indicates that the normal educational requirement for a tax preparer is "moderate-term on- 
the-job training." 
A petitioner's creation of a position with a perfunctory bachelor's degree requirement will not mask the 
fact that the position is not a specialty occupation. CIS must examine the ultimate employment of the 
alien, and determine whether the position qualifies as a specialty occupation. CJ: Defensor v. Meissner, 
201 F.3d 384 (5th Cir. 2000). The critical element is not the title of the position or an employer's self- 
imposed standards, but whether the position actually requires the theoretical and practical application of a 
body of highly specialized knowledge, and the attainment of a baccalaureate or higher degree in the 
specific specialty as the minimum for entry into the occupation as required by the Act.' To interpret the 
regulations any other way would lead to absurd results: if CIS were limited to reviewing a petitioner's 
self-imposed employment requirements, then any alien with a bachelor's degree could be brought into the 
United States to perform a menial, non-professional, or an otherwise non-specialty occupation, so long as 
the employer required all such employees to have baccalaureate or higher degrees. See id. at 388. 
The record in thls case does not suppol-t the assertion that the duties of the proposed position require a 
bachelor's degree in accounting or a related specialty. While this position may include some duties that 
involve accounting functions, the AAO is not persuaded that they are at a level of specialization or 
complexity that they require the theoretical and practical application of a body of highly specialized 
knowledge and a baccalaureate degree or its equivalent. The proposed position lacks crucial characteristics 
of a management accounting position, as described in the Handbook. For example, the Handbook indicates 
that management accountants are involved in strategc planning or new-product development, usually as part 
of an executive team, and prepare financial reports for nonmanagement groups like stockholders, creditors, 
regulatory agencies, and tax authorities. Such functions are not reflected in the petitioner's description of the 
proposed position's duties. The scope of the proposed position lacks both the breadth and the depth of a 
management accounting position. 
The petitioner is a furniture store with "4-5" employees and, according to the information submitted on 
appeal, gross annual income of $709,606. Though the size of the company does not, in and of itself, 
determine a company's need for an accountant, its income level and scale of operations do have a direct and 
substantial bearing on the scope of the duties the beneficiary would perform in the proposed position. The 
responsibilities associated with an annual income of $709,606 differ considerably from the responsibilities 
associated with an annual income in the millions, or tens of millions, as well as from the responsibilities of 
performing accounting work for multiple clients. The record does not support a finding that the petitioner 
will employ the beneficiary in an accounting position. 
Rather, the AAO concludes that the proposed position will actually be that of an experienced bookkeeping, 
accountjllg, or auditing clerk. Most of the duties - sending and paying bills, managmg inventory, reconciling 
bank statements, and preparing financial statements - accord with the Handbook's description of 
bookkeeping, accounting, and auditing clerks. Preparing tax returns accords with the Handbook's description 
-- -- 
1 The court in Deferzsor v. Meissner observed that the four criteria at 8 C.F.R. 214,2(h)(4)(iii)(A) present certain 
ambiguities when compared to the statutory definition, and "might also be read as merely an additional requirement 
that a position must meet; in addition to the statutory and regulatory definition." See id. at 387. 
WAC 03 2 16 5333 1 
Page 6 
of the duties of tax preparers. As discussed in the Handbook, a baccalaureate or higher degree is not the 
normal minimum requirement for entry into these positions, though employers often require a two-year 
associate's degree in business or accounting. Considering the nature of the petitioner's business, the scale of 
its operations, and the duties of the proposed position, the AAO concludes that the position is actually that of 
a bookkeeping, accounting, or auditing clerk. Since these positions do not require a baccalaureate degree in 
accounting or a related specialty, the proposed position does not meet the first criterion required for 
classification as a specialty occupation under 8 C.F.R. 5 214.2(h)(4)(iii)(A)(I). 
The AAO has reviewed the opinion letter submitted by counsel. CIS may, in its discretion, use as 
advisory opinions statements submitted as expert testimony. However, where an opinion is not in accord 
with other information or is in any way questionable, CIS is not required to accept or may give less 
weight to that evidence. Matter of Cayon International, 19 I&N Dec. 791 (Comm. 1988). While the 
author states "this is a common position in similar organizations," no supporting documentation to verify 
this statement is submitted. Simply going on 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 qf California, 14 I&N Dec. 190 (Reg. 
Comm. 1972)). 
Nor does the proposed position qualify as a specialty occupation under either prong of 8 C.F.R. 
3 214.2(h)(4)(iii)(A)(2). The f~st prong of this regulation requires a showing that a specific degree 
requirement is common to the industry in parallel positions among similar organizations. The AAO has 
reviewed the job postings submitted by counsel in response to the director's request for evidence. Counsel, 
however, has failed to consider the specific requirements at 8 C.F.R. $ 214.2(h)(4)(iii)(A)(2) for establishng 
a baccalaureate degree or higher as an indiustry norm. To meet the burden of proof imposed by the regulatory 
language, a petitioner must establish that its degree requirement exists in parallel positions among similar 
organizations. 
The petitioner states that a successful candidate for the proposed position would possess a degree in 
accounting, fmance, hotel administration (so long as the candidate has a minor in accounting), or a related 
field. 
Of the thirteen job postings submitted by counsel, only four are from companies in the furniture business, and 
four others are importiexport fms. None of these firms have been shown to be similar in size or scope to the 
petitioner, a furniture store with 4-5 employees and a gross annual income of $709,606. The record does not 
reflect that these postings relate to parallel positions in similar organizations, and they do not satisfy the first 
prong of 8 C.F.R. 5 214.2(h)(4)(iii)(A)(2). 
The second prong of this regulation requires that the petitioner prove that the duties of the proposed position 
are so complex or unique that only an individual with a degree can perform them. The nature of the duties of 
the proposed position as set forth in the petition does not support such a finding, as the duties of the proposed 
position are very similar to those of bookkeepers, auditing clerks, accounting clerks, or tax preparers, which 
do not require a four-year degree. The second prong has not been satisfied. 
Therefore, the petitioner cannot establish the proposed position as a specialty occupation under either prong 
of 8 C.F.R. 5 2 14,2(h)(4)(iii)(A)(2). 
The proposed position does not qualify as a specialty occupation under 8 C.F.R. 3 214.2(h)(4)(iii)(A)(3), 
which requires a showing that the petitioner normally requires a degree or its equivalent for the position. To 
WAC 03 216 5333 1 
Page 7 
determine a petitioner's ability to meet this criterion, the AAO normally reviews the petitioner's past 
employment practices, as well as the histories, including names and dates of employment, of those employees 
with degrees who previously held the position, and copies of those employees' diplomas. While the 
petitioner states that a degree is required to perform the duties of the proposed position, no evidence, such as 
copies of previous employees' diplomas, has been submitted that would allow the AAO to verify whether the 
petitioner can meet this ~riterion.~ Accordingly, the proposed position does not qualify as a specialty 
occupation under 8 C.F.R. 3 2 14.2(h)(4)(nii)(A)(3). 
The fourth criterion, 8 C.F.R. 3 214.2(h)(4)(iii)(A)(4), requires the petitioner to establish that the nature of the 
proposed position's 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 in the specialty. As previously 
discussed, the AAO is not persuaded by the evidence of record, including the nature and scale of the 
petitioner's business operations, that the duties of the position exceed the occupational scope of an 
experienced bookkeeper, auditing clerk, or accounting clerk, positions which do not require specialized 
knowledge at a baccalaureate level. 
The proposed position does not qualify for classification as a specialty occupation under any of the four 
criteria set forth at 8 C.F.R. $3 214.2(h)(4)(iii)(A)(I), (2), (3), and (4), and the director was correct to 
deny the petition on this ground. 
Beyond the decision of the director, the AAO has determined that the beneficiary does not qualify to 
perform services in a specialty occupation. 
Pursuant to 8 C.F.R. $ 214.2(h)(4)(iii)(C), to qualify to perform services in a specialty occupation, an 
alien must meet one of the following criteria: 
(I) Hold a United States baccalaureate or higher degree required by the specialty 
occupation from an accredited college or university; 
(2) Hold a foreign degree determined to be equivalent to a United States 
baccalaureate or higher degree required by the specialty occupation from an 
accredited college or university; 
(3) Hold an unrestricted state license, registration or certification which authorizes 
him or her to hlly practice the specialty occupation and be immediately engaged 
in that specialty in the state of intended employment; or 
(4) Have education, specialized training, andlor progressively responsible experience 
that is equivalent to completion of a United States baccalaureate or higher degree 
in the specialty occupation, and have recognition of expertise in the specialty 
through progressively responsible positions directly related to the specialty. 
The first criterion requires a demonstration that the beneficiary holds a United States baccalaureate or 
higher degree required by the specialty occupation from an accredited college or university. The record 
The AAO notes that during a three-month period, the beneficiary was unable to perform the duties of the position. 
During this period of time, the president of tlie company's wife performed the duties. No information regarding her 
educational background was submitted. 
WAC03 21653331 
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indicates that the beneficiary earned a bachelor's degree in hotel administration from the University of 
Nevada in 1998. However, hotel administration is not the degree required by the specialty occupation, 
according to the Handbook. 
Most accountant and auditor positions require at least a bachelor's degree in accounting 
or a related field. Beginning accounting and auditing positions in the Federal 
Government, for example, usually require 4 years of college (including 24 semester hours 
in accounting or auditing) or an equivalent combination of education and experience. 
Some employers prefer applicants with a master's degree in accounting, or with a 
master's degree in business administration with a concentration in accounting. 
Hotel administration is not a field "related" to accounting as contemplated by the H~ndbook.~ Therefore, 
the beneficiary does not qualify under the first criterion. 
The beneficiary did not earn her degree abroad, so she does not qualify under the second criterion. 
The beneficiary does not hold an unrestricted state license, registration or certification to practice the 
specialty occupation, so she does not qualify under the third criterion, either. 
The fourth criterion, set forth at 8 C.F.R. $ 214.2(h)(4)(iii)(C)(4), requires a showing that the 
beneficiary's education, specialized training, andlor progressively responsible experience is equivalent to 
the completion of a United States baccalaureate or higher degree in the specialty occupation, and that the 
beneficiary also has recognition of that expertise in the specialty through progressively responsible 
positions directly related to the specialty. Pursuant to 8 C.F.R. 5 214.2(h)(4)(iii)(D), equating a 
beneficiary's credentials to a United States baccalaureate or higher degree is determined by one or more 
of the following: 
(I) An evaluation from an official who has authority to grant college-level credit for 
training andlor experience in the specialty at an accredited college or university 
which has a program for granting such credit based on an individual's training 
andior work experience; 
(2) The results of recognized college-level equivalency examinations or special 
credit programs, such as the College Level Examination Program (CLEP), or 
Program on Noncollegiate Sponsored Instruction (PONSI); 
(3) An evaluation of education by a reliable credentials evaluation service which 
specializes in evaluating foreign educational credentials; 
(4) Evidence of certification or registration from a nationally-recognized 
professional association or society for the specialty that is known to grant 
certification or registration to persons in the occupational specialty who have 
achieved a certain level of competence in the specialty; 
3 While the beneficiary's transcripts indicate a "minor in accounting," her transcripts indicate that only 15 hours 
were taken in the accounting department. Beginning accounting positions with the federal government require a 
minimum of 24 hours in accounting or auditing. 
WAC 03 216 53331 
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(5) A determination by the Service that the equivalent of the degree required by the 
specialty occupation has been acquired through a combination of education, 
specialized training, and/or work experience in areas related to the specialty and 
that the alien has achieved recognition of expertise in the specialty occupation as 
a result of such training and experience. 
The beneficiary's combination of education and previous experience do not satisfy 8 C.F.R. 
3 214,2(h)(4)(iii)(D)(l), as no evaluation has been submitted. 
No evidence has been submitted to establish, nor has the petitioner contended, that the beneficiary 
satisfies 8 C.F.R. 3 214.2(h)(4)(iii)(D)(2), which requires that she submit the results of recognized 
college-level equivalency examinations or special credit programs, such as the College Level 
Examination Program (CLEP), or Program on Noncollegiate Sponsored Instruction (PONSI). 
Nor does the beneficiary satisfy 8 C.F.R. 5 214.2(h)(4)(iii)(D)(3). As noted previously, the beneficiary 
did not earn her degree abroad. 
No evidence has been submitted to establish, nor has the petitioner contended, that the beneficiary 
satisfies 8 C.F.R. 3 214.2(h)(4)(iii)(D)(4), which requires that she submit evidence of certification or 
registration from a nationally-recognized professional association or society for the specialty that is 
known to grant certification or registration to persons in the occupational specialty who have achieved a 
certain level of competence in the specialty. 
Finally, the AAO turns to the fifth criterion. When CIS determines an alien's qualificatio~ls pursuant to 8 
C.F.R. 5 214.2(h)(4)(iii)(D)(5), three years of specialized training andlor work experience must be 
demonstrated for each year of college-level training the alien lacks. It must be clearly demonstrated that 
the alien's training and/or work experience included the theoretical and practical application of 
specialized knowledge required by the specialty occupation; that the alien's experience was gained while 
working with peers, supervisors, or subordinates who have a degree or its equivalent in the specialty 
occupation; and that the alien has recognition of expertise in the specialty evidenced by at least one type 
of docun~entation such as: 
(i) Recognition of expertise in the specialty occupation by at least two recognized 
authorities in the same specialty occupation4; 
(ii) Membership in a recognized foreign or United States association or society in the 
specialty occupation; 
(iii) Published material by or about the alien in professional publications, trade 
journals, books, or major newspapers; 
Recognized authorip means a person or organization with expertise in a particular field, special shlls or 
knowledge in that field, and the expertise to render the type of opinion requested. A recognized authority's opinion 
must state: (1) the writer's qualifications as an expert; (2) the writer's experience giving such opinions, citing 
specific instances where past opinions have been accepted as authoritative and by whom; (3) how the conclusions 
were reached; and (4) the basis for the conclusions supported by copies or citations of any research material used. 
8 C.F.R. 3 214.2(h)(4)(ii). 
WAC03 21653331 
Page 10 
(iv) Licensure or registration to practice the specialty occupation in a foreign country; 
or 
(v) Achievements which a recognized authority has determined to be significant 
contributions to the field of the specialty occupation. 
The record of proceeding traces the beneficiary's work history from September 1998 onward, for a total 
of four years and ten months (the petitilon was filed in July 2003). The formula utilized by CIS is three 
years of specialized training andlor work experience for each year of college-level training that the alien 
lacks. A baccalaureate degree from a United States institution of higher education would require four 
years of study. The beneficiary has a four-year university degree in a field unrelated to the specialty, so 
the AAO will recognize two years of academic study in general courses leading to a four-year degree. 
The beneficiary must therefore demonstrate at least six years of qualifying work experience in order to 
qualify for its equivalency in accounting. However, even if the beneficiary's work experience between 
September 1998 and July 2003 were able to qualify under the substantive requirements delineated above, 
there would not be six years of it. Thus, the beneficiary does not meet this threshold requirement of 
8 C.F.R. $ 214.2(h)(4)(iii)(D)(j). 
As the beneficiary does not meet the requirements of 8 C.F.R. $9 214.2(h)(d)(iii)(D)(I), (2), (3), (4), or 
(j), her eligibility to perform services in a specialty occupation cannot be established under 8 C.F.R. 
$ 2 14.2(h)(4)(iii)(C)(4). 
Therefore, the beneficiary does not qualify to perform the duties of a specialty occupation. For this 
additional reason, the petition may not be approved. 
The proposed position does not qualify for classification as a specialty occupation and the beneficiary 
does not qualify to perform the duties of a specialty occupation. Accordingly, the AAO will 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. 
$ 136 1. The petitioner has not sustained that burden. 
ORDER: The appeal is dismissed. The petition is denied.