dismissed H-1B Case: Accounting

U.S. Department of Homeland Security 
20 Massachusetts Ave. N.W., Rm. A3042 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
Services 
FILE: WAC 02 255 53547 Office: CALIFORNIA SERVICE CENTER Date: FEB 0 3 ?ODE 
PETITION: Petition for a Nonirnrnigrant Worker Pursuant to Section lOl(a)(lS)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 5 1 10 1 (a)( 15)(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 
WAC 02 255 53547 
Page 2 
DISCUSSION: The nonirnrnigrant visa petition was denied by the Director, California Service Center, and is 
now before the Administrative Appeals Office (AAO) on appeal. The appeal will be dismissed. The petition will 
be denied. 
The petitioner is a manufacturer and importer of general merchandise and gift items. It desires to employ the 
beneficiary temporarily in the United States for 20-30 hours per week as an accountant, at $16.05 per hour, for 
three years. The director determined that the proffered position did not meet any of the criteria for classification 
as a specialty occupation. 
On appeal, counsel states that the petitioner has proven that the minimum requirement for entry into the proffered 
position is a baccalaureate degree in accounting and that this degree requirement is common to the industry in 
parallel positions among similar organizations. The petitioner provided on appeal numerous advertisements for 
accountants in the wholesale industry. Additionally, counsel asserts that the petitioner showed how the nature of 
the specific duties is so specialized and complex that the knowledge required to perform the duties is usually 
associated with the attainment of a baccalaureate or higher degree. 
Section lOl(a)(l5)(H)(i)(b) of the Immigration and Nationality Act (the Act), 8 U.S.C. 5 1 lOl(a)(lS)(H)(i)(b), 
defines an H-l(b) temporary worker as: 
an alien . . . who is coming temporarily to the United States to perform services in a specialty 
occupation described in section 214(i)(l) . . . and with respect to whom the Secretary of Labor 
determines and certifies to the Attorney General that the intending employer has filed with the 
Secretary an application under section 212(n)(l). . . . 
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. 
Similarly, the regulation at 8 C.F.R. 5 214.2(h)(4)(ii) provides that: 
Specialty occupation means an occupation which requires theoretical and practical 
application of a body of highly specialized knowledge in fields of human endeavor 
including, but not limited to, architecture, engineering, mathematics, physical 
sciences, social sciences, medicine and health, education, business specialties, 
accounting, law, theology, and the arts, and which requires the attainment of a 
bachelor's degree or higher in a specific specialty, or its equivalent, as a minimum 
for entry into the occupation in the United States. 
The regulation at 8 C.F.R. $ 214.2(h)(4)(iii)(A) establishes four standards, one of which an occupation must 
meet to qualify as a specialty occupation: 
WAC 02 255 53547 
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(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) interpret 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 I-290B and supporting documentation; (2) the 
director's denial letter; (3) the director's two requests for additional evidence (4) the petitioner's two 
responses to the director's requests; and (5) Form 1-129 and supporting documentation. The AAO reviewed 
the record in its entirety before issuing the decision. 
The petitioner is seeking the beneficiary's services as an accountant. In determining whether a position 
qualifies as a "specialty occupation" for purposes of nonirnmigrant H-1B visa, CIS will examine whether 
there is a general requirement of specialized study for the position, coupled with whether the position has 
complex and discretionary duties normally associated with the position. Shanti, Znc. v. Reno, 36 F. Supp. 2d 
1151, 1165 (D. Minn. 1999). 
The Petition for a Nonimmigrant Worker (Form 1-129) was accompanied by a letter signed by the president of 
the petitioning entity explaining the beneficiary's duties as an accountant. The letter states that the 
beneficiary's specific duties include preparing the company's payroll, withholding and payment of taxes, 
preparing financial reports and documents such as balance sheets, profit and loss statements (on quarterly and 
yearly basis), funds and cash flow statements and budgets, managing and coordinating the company's 
bookkeeping and billing activities, interpreting the accounts and records to management, as well as advising 
top management in financial planning and budgeting, The beneficiary will also monitor the company's 
financial matters during the course of a fiscal year to ensure compliance with tax laws and regulations and 
advise management on alternative means of tax strategies and possible additional deductions. 
On December 23, 2003, CIS requested the petitioner to provide a more detailed description of the beneficiary's 
specific job duties. In its response dated March 4, 2004, counsel for the petitioner stated that the position of 
accountant requires that the beneficiary be in charge of managing and analyzing the petitioning entity's financial 
information and devising, implementing and maintaining a system for general accounting that is best suited for 
the company. Counsel states that 70 percent of the beneficiary's time will be devoted to preparing financial 
reports such as balance sheets, profit and loss statements (on quarterly and yearly basis), funds and cash flow 
statements and budgets and monitoring financial matters during the course of the fiscal year to ensure compliance 
WAC 02 255 53547 
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with tax laws and regulations. Counsel states that 15 percent of the beneficiary's time will be spent on overseeing 
the accounts payables department and monitoring the scheduling and releasing of payments. Counsel also states 
that the other 15 percent of the beneficiary's time will be spent interpreting accounts and records and preparing 
reports and presentations for management use. 
Upon review of the record, the petitioner has established none of the four criteria outlined in 8 C.F.R. 
3 2 14.2(h)(4)(iii)(A). 
The AAO turns first to the criteria at 8 C.F.R. 3 214.2(h)(4)(iii)(A)(l) 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 fm "routinely employ and recruit only degreed individuals." 
See Shanti, Inc. v. Reno, 36 F. Supp. 2d 115 1, 1165 (D. Minn. 1999)(quoting HiruYBlaker Cop. v. Suva, 712 F. 
Supp. 1095,1102 (S.D.N.Y. 1989)). 
The AAO routinely consults the Department of Labor's Occupational Outlook Handbook (Handbook) for its 
information about the duties and educational requirements of particular occupations. Counsel states, in his 
letter of March 4, 2004, that as in-house accountant for the petitioning entity, the beneficiary's position will 
encompass the responsibilities listed in the Handbook as management accountant and internal auditor. 
However, the duties that the beneficiary will perform, as stated in the petitioner's letter that accompanied the 
petition, are not those of a management accountant or internal auditor. 
According to the Handbook, 2004-05 edition, there are four major fields of accounting: public, management, 
government, and internal auditors. The Handbook, 2004-05 edition, reveals that the specific job duties vary 
widely among the four major fields and confirms that the proffered position is not that of an accountant. The 
Handbook, 2004-05 edition, sets forth at pages 68 and 69, the following descriptions of the duties of the four 
major fields of accounting: 
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. 
Government accountants and auditors work in the public sector, maintaining and examining the 
records of government agencies and auditing private businesses and individuals whose activities 
are subject to government regulations or taxation. Accountants employed by Federal, State, and 
local governments guarantee that revenues are received and expenditures are made in accordance 
with laws and regulations. Those who are employed by the Federal Government may work as 
WAC 02 255 53547 
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Internal Revenue Service agents or in financial management, financial institution examination, 
or budget analysis and administration. 
Public accountants perform a broad range of accounting, auditing, tax, and consulting activities 
for their clients, who may be corporations, governments, nonprofit organizations, or individuals. 
For example, some public accountants concentrate on tax matters, such as advising companies of 
the tax advantages and disadvantages of certain business decisions and preparing individual 
income tax returns. Others offer advice in areas such as compensation or employee healthcare 
benefits, the design of accounting and data-processing systems, and the selection of controls to 
safeguard assets. Still others audit clients' financial statements and report to investors and 
authorities that the statements have been correctly prepared and reported. Public accountants, 
many of whom are Certified Public Accountants (CPAs), generally have their own businesses or 
work for public accounting firms. 
Intemal auditors verify the accuracy of their organization's internal records and check 
mismanagement, waste, or fraud. Internal auditing is an increasingly important area of 
accounting and auditing. Internal auditors examine and evaluate their fm' financial and 
information systems, management procedures, and internal controls to ensure that records are 
accurate and controls are adequate to protect against fraud and waste. They also review company 
operations-everything their efficiency, effectiveness, and compliance with corporate policies and 
procedures, laws, and government regulations. There are many of highly specialized auditors, 
such as electronic data-processing, environmental, engineering, legal, insurance premium, bank, 
and healthcare auditors. As computer systems make information timelier, internal auditors help 
managers to base decisions on actual data, rather than personal observation. Internal auditors also 
may recommend controls for their organization's computer system to ensure the reliability of the 
system and the integrity of the data. 
The Handbook 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." 
Upon review of the beneficiary's duties initially submitted and those duties listed in the response to the 
director's request for evidence, the AAO finds that the evidence of record does not convey any details about 
the financial information the beneficiary will be in charge of managing and analyzing for the petitioning 
entity, and the level of accounting knowledge required to address these matters. For instance, there is no 
documentary evidence or information about the specific nature of the petitioner's operations, the complexity 
involved in overseeing and auditing the accounts payables department, the types and volume of transactions, 
the kinds of presentations the beneficiary is required to make, the nature of the petitioner's financial reports 
and/or statements, the spectrum of costs to be managed and audited, the extent of the petitioner's financial 
dealings, the range of the petitioner's financial records, the specific types of data which the beneficiary would 
analyze, the size of the petitioner's budget, or the number of the petitioner's budget elements, or the nature of 
the budgedexpenses variance issues and trends Therefore, there is no factual basis for the AAO to determine 
the proffered position is one that normally would require least a bachelor's degree, or its equivalent, in 
accounting or a related specialty. 
The Handbook's subsection "Sources of Additional Information" (page 74) refers the reader to the Internet 
site for the American Council for Accountancy and Taxation (ACAT), the professional organization that 
WAC 02 255 53547 
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provides the credentials Accredited Business Accountant@/Accredited Business Advisors@ (ABA).' That 
Internet site reveals that a degree in accounting or a related specialty is not required for ABA accreditation. 
Eligibility for the eight-hour comprehensive examination for the ABA credential requires three years of 
"verifiable experience in accounting, taxation, financial services, or other field requiring a practical and 
theoretical knowledge of the subject matter covered on the ACAT Comprehensive ~xarnination."~ "Up to 
two" of the required years of work experience "may be satisfied through college credit." 
The AAO finds that the closest field to the proffered position is that of a bookkeeping, accounting, and 
auditing clerk. The Handbook, 2004-05 edition, page 437, describes the kcupation of bookkeeping, accounting, 
and auditing clerks as follows: 
Bookkeeping, accounting, and auditing clerks are an organization's financial recordkeepers. 
They update and maintain one or more accounting records, including those which tabulate 
expenditures, receipts, accounts payable and receivable, and profit and loss. They have a wide 
range of skills and knowledge from fullcharge 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 . . . . 
I At its Internet site (http:Nwww.nsacct.org/acat.asp), the National Society of Accountants describes ACAT 
as follows: 
The Accreditation Council for Accountancy and Taxation (ACAT) is an independent 
accrediting and monitoring organization affiliated with the National Society of Accountants. 
ACAT accredits professionals in independent practice who have demonstrated measurable 
knowledge of the principles, practices, and ethical standards of accounting, taxation, 
information technology and related financial services. 
2 The ACAT Internet site (http://www.acatcredentials.org/index.ht) states that the examination tests 
"proficiency in financial accounting, reporting, statement preparation, taxation, business consulting services, 
business law, and ethics." 
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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 responsibilities, such as payroll, procurement, and billing. 
As discussed in the Handbook, 2004-05 edition, bookkeeping, accounting, and auditing clerks produce 
financial statements and prepare reports and summaries for supervisors and managers, which would be used 
by them to make sound business decisions. According to the Handbook, 2004-05 edition, pages 433 and 434, 
employers require most financial clerks to have at least a high school diploma, and a two-year associate's 
degree in business or accounting3 is often required for bookkeeping and accounting clerk positions. A four-year 
bachelor's degree is not required for entry-level positions. The Handbook does indicate that many individuals 
with four-year degrees accept bookkeeping and accounting clerk positions in order to enter the field or a 
particular company with the goal of being promoted to professional or managerial positions. The Handbook, 
2004-05 edition, page 71, also indicates that many graduates of junior colleges and business and correspondence 
schools can obtain junior accounting positions. 
Many of the duties listed under each specialized field of an accountant and described in the Handbook do not 
apply to the proffered position. According to the Handbook, accountants prepare financial reports for 
nonmanagement groups, including stockholders, creditors, regulatory agencies, and tax authorities, and 
usually, they are part of executive teams. The beneficiary will not be part of an executive team. Nor will the 
beneficiary prepare financial reports for nonmanagement groups such as stockholders, creditors, regulatory 
agencies, and tax authorities. Given this significant dissimilarity, the scope and complexity of the beneficiary's 
duties do not rise to the level of an accountant. Accordingly, the petitioner has not established that the 
proffered position requires at least a baccalaureate degree or higher degree, or its equivalent in a specific field 
of study for entry into the occupation. 
The Petition for a Nonimmigrant Worker (Form 1-129) reflects that the petitioner employs 4 persons. Counsel 
states on appeal that the petitioner currently employs ten employees plus four corporate representatives. The 
organization chart submitted on appeal shows that the petitioning entity has 20 employees consisting of a 
chairperson, president, treasurer, secretary, public relations specialist, administrative analyst, shipping 
manager, administrative assistant, customer service clerk, sales team, warehouse manager, three warehouse 
clerks, management analyst, finance analyst, accounts receivable supervisor, AIR clerk, AP clerk, and the 
According to the website of Skyline College (http://www.skylinecollege.net), a community college located in San 
Mateo, California, an associate's degree in business or accounting would involve learning the fundamentals of financial 
accounting principles and concepts, balance sheets, income statements, cash flow statements, the generally accepted 
accounting procedures (GAAP), forecasting, budgeting, cost accounting, break even analysis, developing and operating a 
computerized accounting system using tools such as QuickBooks, QuickBooks Pro, or Peachtree, an integrated 
commercial accounting software package that is used to review, differentiate, and interpret accounting concepts and data 
in a multitude of business situations. Thus, an associate's degree would provide knowledge about accounting techniques 
that would serve the needs of management and'facilitate decision-making. 
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proffered position.4 Form 1-129 also reflects the petitioner's gross annual income as of the petition's filing date 
as $4,000,000. However, the record does not contain any evidence, such as income tax returns to substantiate 
this information. The petitioner's Employer's Quarterly State Reports of Wages Paid To Each Employee for 
the quarters ending March, June and September of 2003 have between 6-10 employees listed. Further, the 
petitioner's list of employees reflects 22 individuals while its Quarterly Tax Summaries ending June and 
September of 2003 show 6 and 10 employees, respectively. Going on record without supporting documentary 
evidence is not sufficient for purposes of meeting the burden of proof in these proceedings. Matter of Sofici, 
22 I&N Dec. 158, 165 (Comm. 1998) (citing Matter of Treasure Crafr of California, 14 I&N Dec. 190 (Reg. 
Cornrn. 1972)). 
While the size of the petitioner is generally not a factor in determining whether a position is a specialty 
occupation, the petitioner's level of income, number of employees, complexity and volume of business 
transactions have a direct and substantial bearing on the scope and depth of the beneficiary's proposed duties. 
Absent evidence of these factors, the petitioner has not shown that the proffered duties are so complex and 
specialized, that the position requires a person with at least a baccalaureate level of education to perform the 
tasks. The petitioner describes the proposed duties in exclusively general terms and does not demonstrate that 
the beneficiary would apply at least a baccalaureate level of highly specialized accounting knowledge in order 
to perform these duties. The duties of the proposed position do not rise to the level of those of an accountant. 
Many of the beneficiary's duties are performed by bookkeeping, accounting, financial and auditing clerks and 
these occupations, found on pages 433 and 437 of the Handbook, do not require a bachelor's degree in a 
specific specialty as a minimum entry into the occupation. Thus, the information contained in the record of 
proceeding does not establish that the position is a specialty occupation under the first criterion at 8 C.F.R. 3 
2 14.2(h)(4)(iii)(A). 
The petitioner has submitted five job advertisements for accountants in the wholesale/distribution industry to 
show that a bachelor's degree in accounting is required. The job postings are from a supplier of fresh floral 
products, a wholesale distribution company, a construction company, a manufacturing fm, and a company 
called HouseHold International. HouseHold International does not state its type of business in the 
advertisement. Counsel states that the advertisements appear to be similarly situated, moderately sized 
growing companies, similar to the petitioner. Counsel's statement is not persuasive. The petitioner has not 
established that the advertisements are similar to the proffered position, a general merchandise wholesaler 
with $4 million in gross annual income. A meaningful comparison between the proffered position and the 
positions advertised cannot be made, as there is insufficient information about the size and organization, 
volume of business, or financial structure of the advertised positions and the proffered position. The 
advertisements do not establish a degree requirement is common to the industry in parallel positions among 
similar organizations. The record does not include any submissions from firms, individuals, or a professional 
association in the petitioner's industry attesting to recruitment and hiring practices. Consequently, the 
petitioner has not established that a degree requirement is common to the industry in parallel positions among 
similar organizations. Thus, this information does not establish that the position is a specialty occupation 
under the first alternative prong of 8 C.F.R. 5 214.2(h)(4)(iii)(A)(2). 
The petitioner has not satisfied the second alternative prong of 8 C.F.R. 8 214.2(h)(4)(iii)(A)(2), which 
provides a petitioner the opportunity to show that its particular position is so complex or unique that it can be 
The chart with the names of the employees listed shows 22 positions, six of which are unfilled. The organization chart 
without the names of the employees reflects 20 positions. 
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performed only by an individual with at least a bachelor's degree in a specific specialty. The petitioner has 
limited its information about the proffered position to generalized statements that lack any specific details to 
distinguish the position as unique from or more complex than a bookkeeper, auditing, financial or accounting 
clerk, a position for which the Handbook indicates no requirement for a degree in a specific specialty. 
The petitioner does not assert that it normally requires an individual with a degree in a specific specialty for 
entry into the proffered position, and offers no evidence concerning the petitioner's past hiring history with 
regards to this position. Consequently, the petitioner has not established the third criterion at 8 C.F.R. $ 
2 14.2(h)(4)(iii)(A). 
Finally, the duties of the proffered position are not so specialized and complex that the knowledge required to 
perform the duties is usually associated with the attainment of a baccalaureate or higher degree in a specific 
specialty. The petitioner states in a letter dated March 3, 2004 that due to the complex nature of the position, 
it requires that the accountant possess a bachelor's degree. However, no evidence to support this assertion has 
been presented. Simply going on record without supporting documentary evidence is not sufficient for 
purposes of meeting the burden of proof in these proceedings. Matter of SofSici at 165. Therefore, the 
petitioner has not established the fourth criterion of 8 C.F.R. $ 214.2(h)(4)(iii)(A). 
As related in the discussion above, the petitioner has not established the proffered position is a specialty 
occupation. Accordingly, the decision of the director shall not be disturbed. 
The petitioner has not established that the proffered position qualifies as a specialty occupation. Thus, the 
beneficiary's qualifications are immaterial. 
The burden of proof in these proceedings rests solely with the petitioner. Section 291 of the Immigration and 
Nationality Act, 8 U.S.C. $ 1361. Here, the petitioner has not met that burden. 
ORDER: The appeal is dismissed. The petition is denied.