dismissed H-1B Case: Accounting

MATTER OF I-T-&S-I-, LLC 
APPEAL OF VERMONT SERVICE CENTER DECISION 
Non-Precedent Decision of the 
Administrative Appeals Office 
DATE: JUNE 5, 2017 
PETITION: FORM I-129, PETITION FOR A NONIMMIGRANT WORKER 
The Petitioner, a biomedical kit development company, seeks to temporarily employ the Beneficiary 
as a "project accountant/manager" under the H-1B nonimmigrant classification for specialty 
occupations. See Immigration and Nationality Act (the Act) section 101(a)(15)(H)(i)(b), 8 U.S.C. 
§ 1101(a)(15)(H)(i)(b). The H-1B program allows a U.S. employer to temporarily employ a qualified 
foreign worker in a position that requires both (a) the theoretical and practical application of a body 
of highly specialized knowledge and (b) the attainment of a bachelor's or higher degree in the 
specific specialty (or its equivalent) as a minimum prerequisite for·entry into the position. 
The Director of the Vermont Service Center denied the Form I-129, Petition for a Nonimmigrant 
Worker, concluding that the record did not establish that the proffered position qualified as a 
specialty occupation. 
On appeal, the Petitioner submits additional evidence and maintains that the proffered position 
sufficiently satisfies the regulatory requirements for a specialty occupation. 
Upon de novo review, we will dismiss the appeal. 
I. LEGAL FRAMEWORK 
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. 
The regulation at 8 C.F.R. § 214.2(h)(4)(ii) largely restates this statutory definition, but adds a 
non-exhaustive list of fields of endeavor. In addition, the regulations provide that the offered 
position must meet one of the following criteria to qualify as a specialty occupation: 
Matter of 1-T-&S-1-, LLC 
1 (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. 
8 C.F .R. § 214.2(h)( 4 )(iii)(A). We have consistently interpreted the term "degree" to mean not just 
any baccalaureate or higher degree, but one in a specific specialty that is directly related to the 
proposed position. See Royal Siam Corp. v. Chertoff, 484 F.3d 139, 147 (1st Cir. 2007) (describing 
"a degree requirement in a specific specialty" as "one that relates directly to the duties and 
responsibilities of a particular position"); Defensor v. Meissner, 201 F.3d 384, 387 (5th Cir. 2000). 
II. PROFFERED POSITION 
In the petition, the Petitioner stated that the Beneficiary will serve as a "project accountant/manager" 
and provided the following description of the position 1: 
[The Beneficiary will be] responsible for ensuring that all of the financial aspects of 
[the Petitioner's] projects are in order. [The Beneficiary] will specifically be 
responsible for monitoring project costs and progress, approving expenses, and 
managing customer project bil~ngs and timely payment collections. The duties of the 
position include: 
• (25%) Creating and submitting project related government reports and tax returns 
and compiling information for internal and external auditors. This duty involves 
establishing and managing [company] accounts receivable and accounts payable 
processes, ensuring that financial entries are accurate and properly classified in 
compliance with laws and regulations, evaluating the accounting books and 
systems for accuracy, and ensuring the use of accepted accounting procedures. 
• (20%) Investigating project variances and drafting cost variance reports. This 
duty involves organizing and maintaining financial records, including 
spreadsheets for leased medical assets, recording and tracking depreciation of 
assets, preparing budgetary reports, and drafting sales forecasts. 
1 We modified the format of the Petitioner's description slightly for clarity. 
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Matter of 1-T-&S-1-, LLC 
• (1 0%) Creating project accounts and maintammg project-related records, 
including customer contracts and order changes. This duty involves ensuring that 
financial records are accurate, preparing and examining financial records and 
financial statements for year-end, and overseeing the company's balance sheet 
and income statement. 
• (5%) Authorizing project account and expense transfers into an out of 
project-related accounts. 
• (5%) Reviewing and approving project supplier invoices and work-related project 
time sheets. 
• (5%) Reviewing project overhead charges and project asset and expense account 
totals. 
• (5%) Managing unpaid contract billings and reporting project profitability. 
additional billing requirements, and project funding availabilities to management. 
• (5%) Creating and approving project-related billings to customers and 
investigating project expenses not billed to customers. 
• (5%) Responding to customer cost inquiries and requests. 
• (5%) Approving project-related write-offs and billings.2 
The Petitioner further stated the following regarding the desired qualifications for the position: 
A bachelor's degree in business or accounting. A Masters [sic] Degree e.g. an MBA 
will be preferred. Background experience and detailed knowledge of accounting 
practices, project contracts, change order documents and/or project management is 
required. Must have excellent communication and writing skills, and at least three 
years of experience in project accounting. 
III. ANALYSIS 
On appeal, the Petitioner argues that the proffered position qualifies as a specialty occupation as it 
satisfies two of the four regulatory criteria. First, the Petitioner claims the proffered position is so 
complex or unique that only an individual with a degree can perform it. 8 C.P.R. 
§ 214.2(h)(4)(iii)(A)(2). Second, the Petitioner indicates that it normally requires a bachelor's 
degree in a specific specialty, or its equivalent, for the proffered position. 8 C.P.R. 
§ 214.2(h)(4)(iii)(A)(3). 
We have reviewed the entire record ofproceedings before us. For the reasons discussed below, we 
determine that the Petitioner has not demonstrated that the proffered position qualifies as a specialty 
2 
We note that the provided percentages only account for 90 percent of the Beneficiary's work time. 
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Matter of I- T-&S-1-, LLC 
occupation.3 Specifically, we find that the record does not establish that the job duties require an 
educational background, or its equivalent, commensurate with a specialty occupation.4 
A. Criterion One 
Regarding the first criterion at 8 C.F.R. § 214.2(h)(4)(iii)(A), a petitioner must demonstrate that a 
baccalaureate or higher degree in a specific specialty, or its equivalent, is normally the minimum 
requirement for entry into the particular position. We recognize the U.S. Department of Labor's 
(DOL) Occupational Outlook Handbook (Handbook) as an authoritative source on the duties and 
educational requirements of the wide variety of occupations that it addresses.5 
On the labor condition application (LCA)6 the Petitioner presented in support of this petition, it 
classified the proffered position under the occupational title "Accountants and Auditors," which is 
associated with the Standard Occupational Classification code 13-2011.7 The chapter of the Handbook 
titled "How to Become an Accountant or Auditor" provides in pertinent parl: "In some cases, those 
with associate's degrees, as well as bookkeepers and accounting clerks who meet the education and 
experience requirements set by their employers, get junior accounting positions and advance to 
accountant positions by showing their accounting skills on the job." The Handbook does not support 
· the position that a bachelor's degree in a related field, or its equivalent, is required for entry into this 
occupation. 
The evidence the Petitioner offered relating to vocational preparation is insufficient. Within the initial 
filing, the Petitioner asserted that "[t]o perform the above-described duties, and considering the 
critical role of this position within our organization, the Project Accountant/Manager must possess, 
3 
Although some aspects of the regulatory criteria may overlap, we will address each of the criteria individually. 
4 The Petitioner submitted documentation to support the petition, including evidence regarding the position and its 
business operations. While we may not discuss every document submitted, we have reviewed and considered each one. 
5 We do not, however, maintain that the Handbook is the exclusive source of relevant information. All of our references 
are to the 2016-2017 edition of the Handbook, which may be accessed at the Internet site http://www.bls.gov/OCO/. 
6 The Petitioner is required to submit a certified LCA to USCIS to demonstrate that it will pay an H-1 B worker the 
higher of either the prevailing wage for the occupational classification in the "area of employment" or the actual wage 
paid by the employer to other employees with similar experience and qualifications who are performing the same 
services. See Jrfatter ofSimeio Solutions, LLC, 26 l&N Dec. 542, 545-546 (AAO 2015). 
7 The Petitioner classified the proffered position at a Level I wage (the lowest of four assignable wage levels). We will 
consider this selection in our analysis of the position. The "Prevailing Wage Determination Policy Guidance" issued by 
the DOL provides a description of the wage levels. A Level I wage rate is generally appropriate for positions for which 
the Petitioner expects the Beneficiary to have a basic understanding ofthe occupation. This wage rate indicates: (I) that 
the Beneficiary wil) be expected to perform routine tasks that require limited, if any, exercise of judgment; (2) that he 
will be closely supervised and his work closely monitored and reviewed for accuracy; and (3) that he will receive 
specific instructions on required tasks and expected results. DOL, Emp't & Training Admin., Prevailing Wage 
Determination Policy Guidance, Nonagric. Immigration Programs (rev. Nov. 2009), available at 
http://www.foreignlaborcert.doleta.gov/pdf/NPWHC_Guidance_Revised_ll_2009.pdf A prevailing wage 
determination starts with an entry level wage and progresses to a higher wage level after considering the experience, 
education, and skill requirements of the Petitioner's job opportunity. !d. 
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Matter of 1-T-&S-1-, LLC 
at a minimum, a Bachelor's degree in Business or Accounting." The Petitioner claimed confirmation 
that such a degree is required can be found in "the O*NET listing for Accountants (13-2011), which 
carries an SVP of 7.0 < 8.0, i.e., the level of vocational preparation typically associated with 
'professional' positions." The Petitioner referenced the DOL's Occupational Information Network 
(O*NET) summary report for "Accountants and Auditors," which pr0vides general information 
regarding the occupation; however, it does not support the Petitioner's assertion regarding the 
educational requirements for these positions. For example, the Specialized Vocational Preparation 
(SVP) rating cited within O*NET's Job Zone designates this occupation as 7 < 8, as the Petitioner 
referenced above. An SVP rating of 7 to less than ("<") 8 indicates that the occupation requires 
"over 2 years up to and including 4 years" of training. While the SVP rating indicates the total 
number of years of vocational preparation required for a particular position, it is important to note 
that it does not describe how those years are to be divided among training, formal education, and 
experience - and it does not specify the particular type of degree, if any, that a position would 
require.8 
Further, the summary report provides the educational requirements of "respondents," but does not 
account for 100% of the "respondents." The respondents' positions within the occupation are not 
distinguished by career level (e.g., entry-level, mid-level, senior-level). Additionally, the graph in 
the summary report does not indicate that the "education level" for the respondents must be in a 
specific specialty. 
As a result, the Petitioner has not satisfied the regulation at 8 C.F.R. § 214.2(h)(4)(iii)(A)(l). 
B. Criterion Two 
While the second criterion contains two possible prongs, the Petitioner only needs to satisfy one. 
This criterion provides that "[t]he 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 .... " 8 C.F.R. 
§ 214.2(h)(4)(iii)(A)(2) (emphasis added). The first half of the criterion concentrates on common 
industry practice, while the alternative prong narrows its focus to the Petitioner's specific position. 
1. First Prong 
Satisfying the first prong consists of the Petitioner establishing that the "degree requirement" (i.e., a 
requirement of a bachelor's or higher degree in a specific specialty, or its equivalent) is common to 
the industry in parallel positions among similar organizations. U.S. Citizenship and Immigration 
Services (USCIS) generally considers the following factors to determine if there is such a common 
degree requiremlent: 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 
8 For additional information, see the O*NET Online Help webpage available at http://www.onetonline.org/ 
help/online/svp. 
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Matter of 1-T-&S-/-, LLC 
letters or affidavits from firms or individuals in the industry establish that such firms "routinely 
employ and recruit only de greed individuals." See Shanti. Inc. v. Reno , 36 F. Supp. 2d 1151, 1165 
(D. Minn. 1999) (quoting Hird/Blaker Corp. v. Sava, 712 F. Supp. 1095, 1102 (S.D.N.Y. 1989)). 
As previously discussed , we reviewed the Handbook and it does not indicate that a degree 
requirement is common within the industry for parallel positions among similar organizations . 
Furthermore , the Petitioner has not offered evidence from an industry professional association , or 
from firms or individuals in the industry , indicating such a degree is a minimum requirement for 
entry into the position . Consequently , the Petitioner has not met the first prong. 
2. Second Prong 
Next , a petitioner may demonstrate the offered position is a specialty occupation if it establishes that 
its particular position is so complex or unique that only an individual with at least a bachelor's 
degree in a specific specialty , or its equivalent can perform it. 
In support of its assertion that the proffered position qualifies as 'a specialty occupation, the 
Petitioner described the proffered position and its business operations. In tts response to the 
Director's request for evidence (RFE), the Petitioner provided the Beneficiary's duties and asserted 
that it had satisfied this alternative prong. However, it did not offer sufficient evidence to 
corroborate this claim. On appeal, the Petitioner submits evidence in the form of an opinion letter 
from from the in addition to 
his curriculum vitae.~ Within his letter, (1) describes the credentials that he asserts 
qualify him to opine upon the nature of the proffered position; (2) lists the proposed duties for the 
Beneficiary and the percentage of time each duty will encompass ; (3) states that the duties he lists 
require a bachelor ' s-level degree in business , accounting , or a related field; and (4) that he believes 
the Petitioner's decision to hire a specialty-level accounting professional to be appropriate based on 
the organization's operations and finances , and the complexity of the consulting services the 
organization provides. 
After a careful evaluation of assertions in support of the petition, we ascribe his 
opinions with little probative value. states that he reviewed the July 2016 petition 
letter to users in addition to "a supplemental job description providing a more detailed analysis of 
the duties prescribed to the subject position (and of the particular technological skill-set that an 
individual must possess in order to perform the duties) ." The Petitioner has neither identified nor 
provided the "supplemental job description" to users upon which bases his opinions. 
9 The term "recognized authority" means a person or organization with expertise in a particular field, special skills or 
knowledge in that field, and the expertise to render the type of opinion requested. 8 C.F.R. § 214.2(h)(4)(ii). A 
recognized authority's opinion must state: (I) the writer 's qualifications as an expert; (2) the writer 's experience giving 
such opinions, citing specific instance s where past opinion s 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. /d. 
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Matter of I- T-&S- 1-, LLC 
Our consideration of the proffered position's specific duties is limited to the material within the 
record of proceedings. 
Next, did not establish his expertise, regarding current industry degree requirements 
for accountants and auditors for the record. The most recent update to his curriculum vitae appears 
to be from 2014 and does not address his qualifications on the qualifications for this occupation. His 
opinion letter indicates he currently serves as (1) a professor of economics; (2) a deputy chairperson 
for the college's J:?epartment of Finance and Business Management; and (3) a consultant relating to 
academic equivalency, work experience, and professional position evaluations, and "expert opinion 
letters." expresses his qualifications to determine the degree requirements for an 
accountant and project manager based on his knowledge of the wider field of investment analysis 
and research that he gained through his experiences in academia in the area of economics. 
did not sufficiently explain how his experiences in economics and business management 
provided him with the expertise to determine degree requirements for the separate field of 
accounting that involves distinct concepts, such as financial transactions, analysis, and compliance. 
The letter indicates that most of his experience has been in an academic setting in economics, and 
gender and diversity issues in the workforce. 
Moreover, does not provide sufficient information to establish his expertise on the 
practices of organizations seeking to hire accountants or auditors. Without further clarification, it is 
unclear how his education, training, skills or experience would translate to expertise regarding the 
current recruiting and hiring practices of an enterprise engaged in the "development of ready-to-use 
kits for biomedical research" (as designated by the Petitioner in 
the petition) or similar organizations 
for accountants or auditors (or parallel positions). There is no indication that possesses 
sufficient knowledge of the Petitioner's proffered position and its business operations. For example, 
the record lacks evidence that visited the Petitioner's business, observed its employees, 
interviewed them about the nature of their work, or documented the knowledge that they apply on 
the job. He does not demonstrate or assert in-depth and first-hand knowledge of the Petitioner's 
specific business operations or how the duties of the position would actually be performed in the 
context of its business enterprise. 
Further, opinion letter does not cite specific instances in which his past opinions have 
been accepted or recognized as authoritative on this particular issue. There is no indication that he 
has conducted research or performed studies pertinent to the educational requirements for such 
positions (or parallel positions) in the Petitioner's industry for similar organizations, and no 
indication of recognition by professional organizations that he is an authority on those specific 
requirements. His curriculum vitae does not reflect that he has published any works on the academic 
or experience requirements for accountants or auditors (or related issues).10 
10 states that he has authored several articles and books; however, according to his curriculum vitae his 
most recent publications were prior to 2010 and were not related to the issue here. 
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Matter of 1-T-&S-1-, LLC 
Nevertheless, found that the duties of the proffered position relate to a specialized 
accounting and management position, which requires an individual to apply the knowledge 
associated with attaining a bachelor's-level degree in business, accounting, or a related field. Even 
assuming that possessed expertise on degree requirements for accountants and 
auditors, his letter does not substantiate his conclusions, such that we can determine that the 
Petitioner has shouldered its burden of proof. Primarily, does not reference, cite, or 
discuss any studies, surveys, industry publications, authoritative publications, or other sources of 
empirical information' which he may have consulted to complete his evaluation. 
Additionally, did not directly discuss the position's supervisory responsibilities in his 
letter while the job description within the RFE response reflects the Beneficiary will supervise a 
bookkeeper and an administrative assistant. Finally, the record does not indicate whether he was 
aware that, as indicated by the Level I wage on the LCA, the Petitioner considered the proffered 
position to be an entry-level accountant or auditor position for a beginning empl6yee who has only a 
basic understanding of the occupation. In other words, the Petitioner has not demonstrated that 
possessed the requisite information to adequately assess the nature of the position and 
appropriately determine parallel positions based upon the job duties and level of responsibilities . 
Consequently, the Petitioner has not satisfied the second alternative prong of 8 C.F.R. 
§ 214.2(h)(4)(iii)(A)(2). 
C. Criterion Three 
The third criterion of 8 C.F.R. § 214.2(h)(4)(iii)(A) entails an employer demonstrating that it 
normally requires a bachelor's degree in a specific specialty, or its equivalent, for the position. 
The record must establish that a petitioner's stated degree requirement is not a matter of preference 
for high-caliper candidates but is necessitated instead by performance requirements of the position. 
See Defensor v. Meissner, 201 F.3d at 387-88. Were USCIS limited solely to reviewing the 
Petitioner's claimed self-imposed requirements, then any individual with a bachelor's degree could 
be brought to the United States to perform any occupation as long as the Petitioner created a token 
degree requirement. Jd. Evidence provided in support of this criterion may include, but is not 
limited to, documentation regarding the Petitioner 's past recruitment and hiring practices, as well as 
information regarding employees who previously held the position. · 
Before the Director, the. Petitioner claimed it normally requires that its project accountant/managers 
possess a bachelor's degree in business or accounting. In support of this claim, the Petitioner stated that 
prior to hiring the Beneficiary it outsourced "the exact same" job duties to an accounting firm.11 We 
11 Moreover, the Petitioner offered emails between itself and the accounting firm, along with several invoices. In the 
emails , the Petitioner repeatedly referred to the firm's work as "bookkeeping" services . The invoices indicate that the 
outside firm entered transactions into a bookkeeping software program. This information suggests that the proffered 
position primarily involves bookkeeping duties rather than the duties of an accountant or auditor. 
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Matter of I- T-&S- I-, LLC 
reviewed the Petitioner's statement; however, its claim is not persuasive in establishing that it satisfied 
this criterion of the regulations as the accounting firm is a distinct and separate entity from the 
Petitioner. 
Further, while the Petitioner did not submit any documentation regarding the educational credenhals of 
the individual(s) who performed these duties for the accounting firm, we note that such evidence would 
likely not be persuasive as the record does not establish that the employees of the accounting firm only 
performed the duties of the proffered position. Rather, an accounting firm would normally provide a 
range of services to clients. 
The Petitioner's business operations were established in 2004 (12 years before it filed the H-lB 
petition). On appeal, the Petitioner explains that due to its growing business and the inability of the 
accounting firm to meet its needs, it hired the Beneficiary. The Petitioner states that it has not 
previously hired anyone to serve in the proffered position. We reviewed the Petitioner's statement; 
however, we note that the Petitioner has not resolved a conflict regarding its assertion that it normally 
requires a specific degree for the proffered position, while also stating that the Beneficiary will be its 
first employee to occupy the position. It is insufficient for the Petitioner to assert it meets this criterion 
without offering probative documentation to corroborate its claims. 
A conflict also exists between in the Petitioner's job descriptions. In a letter submitted in response to 
the RFE, the Petitioner does not reflect that a bachelor's degree in a specific specialty is required. 
Rather, it presents such a degree as one of many "DESIRED QUALIFICATIONS." This is contrary to 
its statements in which it expressed that a bachelor's degree in business or accounting was mandatory. 
The Petitioner did not address or resolve this inconsistency in the record. 
The Petitioner has not provided sufficient evidence to establish that it normally requires at least a 
bachelor's degree, or the equivalent, in a specific specialty for the proffered position as required by 
8 C.F.R. § 214.2(h)(4)(iii)(A)(3). 
D. Criterion Four 
Finally, the Petitioner has not satisfied the fourth criterion at 8 C.F.R. § 214.2(h)(4)(iii)(A), which is 
reserved for positions with specific duties so specialized and complex that the performance of the 
duties requires knowledge that is usually associated with the attainment of a baccalaureate or higher 
degree in a specific specialty, or its equivalent. Further, the Petitioner does not claim to qualify 
under this criterion. 
12 
12 
As a final note, the Petitioner's job description letter offered with the RFE response indicated the Beneficiary would 
supervise a bookkeeper and an administrative assistant. However, the Petitioner has not described what will happen with 
the bookkeeper position as a result of hiring the Beneficiary to perform the financial tracking duties. Theref9re, it is 
unclear whether the Petitioner will continue to employ someone in the bookkeeper position, and if not, how it proposes 
she will supervise a bookkeeper. 
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IV. CONCLUSION 
The Petitioner has not satisfied at least one of the criteria at 8 C.F.R. § 214.2(h)(4)(iii)(A)(l)-(4) and, 
therefore, has not demonstrated that the proffered position qualifies as a specialty occupation. 
ORDER: The appeal is dismissed. 
Cite as Matter of 1-T-&S-1-, LLC, ID# 356808 (AAO June 5, 2017) 
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