dismissed H-1B Case: Accounting

(b)(6)
DATE: 
IN RE: 
MAY 1 3 2015 
Petitioner: 
Beneficiary: 
FILE#: 
U.S. Department of Homeland Security 
U.S. Citizenship and Immigration Services 
Administrative Appeals Office (AAO) 
20 Massachusetts Ave., N.W., MS 2090 
Washington, DC 20529-2090 
U.S. Citizenship 
and Immigration 
Services 
PETITION: Petition for a Nonimmigrant Worker Pursuant to Section 101(a)(15)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. § 1101(a)( 15)(H)(i)(b) 
ON BEHALF OF PETITIONER: 
INSTRUCTIONS: 
Enclosed is the non-precedent decision of the Administrative Appeals Office (AAO) for your case. 
If you believe we incorrectly decided your case, you may file a motion requesting us to reconsider our 
decision and/or reopen the proceeding. The requirements for motions are located at 8 C.P.R. § 103.5. 
Motions must be filed on a Notice of Appeal or Motion (Form I-290B) within 33 days of the date of this 
decision. The Form I-290B web page (www.uscis.gov/i-290b) contains the latest information on fee, filing 
location, and other requirements. Please do not mail any motions directly to the AAO. 
Thank you, 
Ron Rosenberg 
Chief, Administrative Appeals Office 
www.uscis.gov 
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DISCUSSION: The Director, Vermont Service Center, denied the nonimmigrant visa petition. The 
matter is now bef ore the Administrative Appeals Office on appeal. The appeal will be dismissed. 
I. PROCEDURAL AND FACTUAL BACKGROUND 
On the Petition for a Nonimmigrant Worker (Form I-12 9), the petitioner describes itself as a 
57-employee "Design of digital products" firm established in In order to employ the 
beneficiary in what it designates as a "Staff Accountant" position, the petitioner seeks to classify her 
as a nonimmigrant worker in a specialty occupation pursuant to section 10l (a)(1 5)(H)(i)(b) of the 
Immigration and Nationality Act (the Act), 8 U.S .C. § 11 01( a)(15 )(H)(i)(b). 
The director denied the petition, finding that the evidence submitted did not establish that the 
petitioner would employ the beneficiary in a specialty occupation position. On appeal, the petitioner 
asserts that the director's basis for denial was erroneous and contends that it has satisfied all 
evidentiary requirements. 
As will be discussed below, we have determined that the director did not err in her decision to deny 
the petition on the specialty occupation issue. Accordingly, the director's decision will not be 
disturbed. The appeal will be dismissed, and the petition will be denied. 
We base our decision upon our review of the entire record of proceeding, which includes: 
(1) the petitioner's Form I-129 and the supporting documentation filed with it; (2) the service 
center's request for additional evidence (RFE); (3) the petitioner's response to the RFE; (4) the 
director's denial letter; and (5) the Form I-290B and the petitioner's submissions on appeal. 
The Labor Condition Application (LCA) submitted to support the visa petition states that the 
proffered position is a "Staff Accountant" position, and that it corresponds to Standard Occupational 
Classification (SOC) code and title 13-2 011, Accountants and Auditors, from the Occupational 
Information Network (O*NET). The LCA further states that the proffered position is a wage 
Level I, entry-level, position. 
With the visa petition, the petitioner submitted a diploma and unofficial transcript to show that the 
beneficiary received a bachelor's degree in business administration from The 
unofficial transcript states that the beneficiary majored in accounting. The petitioner also submitted 
a letter, dated March 31, 2014, from signing as the petitioner's VP, Human Resources. 
As to the duties of the proffered position, that letter states: 
As indicated, we wish to employ [the beneficiary] as a Staff Accountant with our 
organization at our office in Pennsylva nia. In this position, she will be 
responsible for assisting with the monthly financial statement close process, as well 
as for ensuring that financial transactions are recorded accurately and in a timely 
fashion. She will prepare journal entries, account reconciliations and reporting 
packages for corporate entities and other centrally managed accounts, and will assist 
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in the implementation of changes in generally accepted accounting principles. 
Further, she will assist in the accounting, analysis and budgeting of various accounts. 
[The beneficiary] will also interact with internal and external auditors and business 
units to accomplish goals, and will handle vendor relations. With respect to vendors, 
she will review vendor invoices, obtain W -9 processing checks and perform other 
duties relative to management of the accounts payable process. 
Additionally, [the benef iciary] will be responsible for maintaining all general ledger 
accounts as well as for processing employee reimbursements and reviewing employee 
expense account purchases. She will per form QuickBooks data entry as well as 
month-end reconciliation and closing. She will also prepare quarterly sales tax 
reports for review and processing, variance analyses as needed, and 1099s on an 
annual basis. Further, she will assist with the preparation of budgets, forecasts and 
other financial reports as needed for chapter . operations, management review and 
external reporting. [The beneficiary] will also prepare monthly financial reports in 
collaboration with the CFO, and will assist the CFO with maintenance of federal and 
state compliance. She will provide support, as needed, to generate customer/revenue 
invoices and ensure the timely collection of receivables, and will reconcile and record 
cash receipts . 
On May 29, 2014, the service center issued an RFE in this matter. The service center requested, 
inter alia, evidence that the petitioner would employ the beneficiary in a specialty occupation. The 
service center provided a non-exhaustive list of items that might be used to satisfy the specialty 
occupation requirements. 
In response, the petitioner submitted: (1) a description of the proffered position; (2) a printout of a 
_ article pertinent to accountant positions; (3) a printout from the 
website of the American Institute of Certified Public Accountants (AICPA) pertinent to the 
requirements for certified public accountant (CPA) positions; (4) a printout of a portion of the U.S. 
Department of Labor's (DOL's) Occupational Outlook Handbook (Handbook) chapter on 
accountants and auditors; (5) a letter, dated June 25, 2014, from ; and (6) a letter, dated 
July 3, 2014, from counsel. 
The article states, inter alia, the following: 
Accountants need at least a bachelor's degree in accounting or a related field, and may 
choose to obtain certification, like Certified Public Accountant. "The main focus 
after graduating from college is getting your Certified Public Accountant license. 
Those three letters [CPA] really make your career." _ manager of 
investigations and forensics for the internal audit department at J 
says. "They will identify you in the marketpla�e, in the business world and in your 
career path as a professional willing to hold yourself to a higher standard and operate 
under a set of guidelines and principles that really set you apart." 
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The description of the proffered position states the following as to its duties: 
Position Description 
The Staff Accountant will assist in the monthly financial statement close process, 
ensures financial transactions are recorded accurately and timely. 
Essential Duties and Responsibilities 
• Prepares journal entries, account reconciliations and reporting packages 
for corporate entities and other centrally managed accounts. (5%) 
(ACCT11 5 - Financial Accounting Foundations, ACCT321 - Financial 
Reporting I) 
• Assists in the implementation of changes in generally accepted 
accounting principles. (As needed) 
• Assists in the accounting, analysis and budgeting of various accounts. 
(5%) (ACCT116 - Managerial Accounting Foundations, ACCT33 1 -
Cost Accounting) 
• Interacts with internal and ex ternal auditors and business units to 
accomplish goals. (1 0%) (ACCT3 21 --- Financial Reporting I, 
ACCT322 - Financial Reporting II, Acct341 - Principles of Auditing) 
• Handles vendor relations, including reviewing vendor invoices, 
obtaining W -9s, processing checks and other duties relative to 
management of the accounts payable process. (1 0%) (ACCT 11 5 -
Financial Accounting Foundations, ACCT321 -Financial Reporting I) 
• Maintains all general ledger accounts and prepare and record journal 
entries accordingly. (5%) (ACCT11 5 - Financial Accounting 
Foundations, ACCT321 - Financial Reporting I, ACCT322 - Financial 
Reporting II) 
• Processes employee reimbursements and review employee expense 
account purchases to ensure appropriate approval and documentation are 
included. (15 %) (ACCT3 41 - Principles of Auditing, ORG300 -
Organizational Behavior) 
• Performs QuickBooks data entry. (10 %) (ACCT11 5 - Financial 
Accounting Foundations) 
• Performs month-end reconciliation and month-end closing in a timely 
manner. (5%) (ACCT1 15 - · Financial Accounting Foundations, 
ACCT3 21 -F inancial Reporting I) 
• Prepares quarterly sales tax reports for review and processing. (As 
needed) (ACCT34 1- Principles of Auditing) 
• Prepares 1099's on an annual basis. (As needed) 
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• Prepares variance analyses as needed. (10 %) (ACCT11 5 - Financial 
Accounting Foundations, ACCT3 21 -Financial Reporting I, STAT201 
-I ntroduction to Business Statistics, STAT202 - Business Statistics II) 
• Assists with preparation of budgets, forecasts and other financial reports 
as needed for chapter operations, management review and external 
reporting. (As needed) ACCT116 - Managerial Accounting 
Foundations, ACCT3 31 - Cost Accounting, FIN301 - Introduction to 
Finance) 
• Prepares monthly financial reports, in colla boration with the CPO. 
(10 %) (ACCT3 21 - Financial Reporting I, ACCT322 - Financial 
Reporting II) 
• Provides support, as needed, to generate customer/revenue invoices and 
ensure timely collection of receivables. (1 0%) (ACCT11 5 - Financial 
Accounting Foundations, ACCT3 21 -Financial Reporting I) 
• Assists the CPO in maintaining federal and state compliance. (As 
needed) 
• Reconciles and Records Cash Receipts. (5%) (ACCT115 - Financial 
Accounting Foundations). 
In her June 25, 2014 letter, listed various classes the beneficiary attended in acquiring her 
degree and stated that they prepared the benef iciary for the proffered position. As to the educational 
requirement of the proffered position, Ms. stated: "There should be no doubt but that the 
position of Accountant is one that requires someone to have a bachelor's degree in accounting," and 
further: 
The position which is the subject of this petition is with respect to the first time that 
our company has hired a full(-]time in-house accountant. Nevert heless, not only is it 
hard to imagine that any company would hire someone to perform these duties who 
did not have a bachelor's degree in accounting but I can assure you that our company 
would not. 
In his July 3, 2014 letter, counsel observed that many colleges have degree programs in accounting, 
and asserted that the evidence submitted shows that the proffered position is a specialty occupation 
position. 
The director denied the petition on August 18, 2014, finding, as was noted above, that the petitioner 
had not demonstrated that the proffered position qualifies as a position in a specialty occupation by 
virtue of requiring a minimum of a bachelor's degree in a specific specialty or its equivalent. More 
specifically, the director found that the petitioner had satisfied none of the supplemental criteria set 
forth at 8 C.P.R. § 214 . 2(h)(4)(iii)(A). In that decision, the director concluded that the duties of the 
proffered position are consistent with the duties of a bookkeeping, accounting, or auditing clerk as 
described in the Handbook, and observed that the Handbook does not indicate that such positions 
require a minimum of a bachelor's degree in a specific specialty or its equivalent. 
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On appeal, the petitioner asserts that the proffered position is an accounting position, not a 
bookkeeping, accounting, or auditing clerk position, and that accountant positions are specialty 
occupation positions. The petitioner contends that the evidence satisfies at least one of the criteria 
set forth at 8 C.F.R. § 21 4.2(h)(4)(iii)(A). The petitioner also stated, "The [Handbook's] 
'Accountants and Auditors' classifications [sic] clearly states that most such positions require at least 
a bachelor's degree in accounting or a related field. " 
II. SPECIALTY OCCUPATION 
The issue is whether the petitioner has provided sufficient evidence to establish that it will employ 
the benef iciary in a specialty occupation position. 
A. The Law 
Section 21 4( i)(l) of the Act, 8 U.S .C. § 11 84(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. § 21 4. 2(h)(4)(ii) states, in pertinent part, the following: 
Specialty occupation means an occupation which [(1)] 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 [(2)] 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. 
Pursuant to 8 C.F.R. § 214. 2(h)(4)(iii)(A), to qualify as a specialty occupation, a proposed position 
must also meet one of the following criteria: 
(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; 
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(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. 
As a threshold issue, it is noted that 8 C.F.R. § 21 4.2(h)(4)(iii)( A) must logically be read together 
with section 214(i) (l) of the Act and 8 C.F.R. § 214.2 (h)(4)(ii). In other words, this regulatory 
language must be construed in harmony with the thrust of the related provisions and with the statute 
as a whole. SeeK Mart Corp. v. Cartier, Inc., 486 U.S. 281, 291 (1 988) (holding that construction 
of language which takes into account the design of the statute as a whole is preferred); see also 
COlT Independence Joint Venture v. Federal Sav. and Loan Ins. Corp., 489 U.S. 561 (1 989); Matter 
of W-F-, 21 I&N Dec. 503 (BIA 199 6). As such, the criteria stated in 8 C.F.R. § 21 4. 2(h)(4)(iii)(A) 
should logically be read as being necessary but not necessarily sufficient to meet the statutory and 
regulatory definition of specialty occupation. To otherwise interpret this section as stating the 
necessary and sufficient conditions for meeting the definition of specialty occupation would result 
in particular positions meeting a condition under 8 C.F.R. § 214. 2(h)(4)(iii)(A) but not the statutory 
or regulatory definition. See Defensor v. Meissner, 201 F.3d 384, 387 (5th Cir. 2000). To avoid this 
result, 8 C.F.R . § 214 .2 (h)(4)(iii)(A) must therefore be read as providing supplemental criteria that 
must be met in accordance with, and not as alternatives to, the statutory and regulatory definitions of 
specialty occupation. 
As such and consonant with section 214(i)(1) of the Act and the regulation at 8 C.F.R. 
§ 214. 2(h)(4)(ii), U.S. Citizenship and Immigration Services (USCIS) consistently 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. 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"). Applying this standard, USCIS regularly approves H-1B petitions for qualified aliens 
who are to be employed as engineers, computer scientists, certified public accountants, college 
professors, and other such occupations. These professions, for which petitioners have regularly 
been able to establish a minimum entry requirement in the United States of a baccalaureate or higher 
degree in a specific specialty or its equivalent directly related to the duties and responsibilities of the 
particular position, fairly represent the types of specialty occupations that Congress contemplated 
when it created the H-1B visa category. 
To determine whether a particular job qualifies as a specialty occupation, USCIS does not simply 
rely on a position's title. The specific duties of the proffered position, combined with the nature of 
the petitioning entity's business operations, are factors to be considered. USCIS must examine the 
ultimate employment of the alien, and determine whether the position qualifies as a specialty 
occupation. See generally Defensor v. Meissner, 201 F. 3d 384. The critical element is not the title 
of the position nor an employer's self-imposed standards, but whether the position actually requires 
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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. 
B. Analysis 
To determine whether the proffered position qualifies as a specialty occupation position, we turn 
first to the criteria at 8 C.F.R. § 21 4.2 (h)(4)(iii)(A)(Z) and (2): a baccalaureate or higher degree in a 
specific specialty or its equivalent is normally the minimum requirement for entry into the particular 
position; and a degree requirement in a specific specialty 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 a specific specialty. Factors we consider when 
determining these criteria include: whether the Handbook, on which we routinely rely for the 
educational requirements of particular occupations, reports the industry requires a degree in a 
specific specialty; whether the industry's professional association has made a degree in a specific 
specialty a minimum entry requirement; and whether letters or affidavits from firms or individuals 
in the industry attest that such firms "routinely employ and recruit only degreed individua ls." See 
Shanti, Inc. v. Reno, 36 F. Supp. 2d 11 51, 11 65 (D. Minn. 19 99) (quoting Hird!Blaker Corp. v. 
Sava, 712 F. Supp. 1095, 11 02 (S.D.N.Y. 19 89)). 
We will first address the requirement under 8 C.F .R. § 214. 2(h)(4)(iii)(A)(Z): A baccalaureate or 
higher degree or its equivalent is normally the minimum requirement for entry into the particular 
position. 
We recognize the Handbook as an authoritative source on the duties and educational requirements of 
the wide variety of occupations that it addresses.1 As previously noted, the petitioner asserts in the 
LCA that the proffered position falls under the occupational category "Accountants and Auditors." 
When reviewing the Handbook, we must note that the petitioner designated the proffered position as 
a Level I (entry level) position on the LCA. This designation is indicative of a comparatively low, 
entry-level pos ition relative to others within the occu pat ion? That is, in accordance with the 
1 All of our references are to the 2014-2015 edition of the Handbook, which may be accessed at the Internet 
site http://www.bls.gov/OCO/. We hereby incorporate into the record of proceeding the chapters of the 
Handbook regarding "Accountants and Auditors" and "Bookkeeping, Accounting, and Auditing Clerks." 
2 The wage levels are defined in DOL's "Prevailing Wage Determination Policy Guidance." A Level I wage 
rate is describes as follows: 
Level I (entry) wage rates are assigned to job offers for beginning level employees who have 
only a basic understanding of the occupation. These employees perform routine tasks that 
require limited, if any, exercise of judgment. The tasks provide experience and 
familiarization with the employer's methods, practices, and programs. The employees may 
perform higher level work for training and developmental purposes. These employees work 
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relevant DOL explanatory information on wage levels, this wage rate indicates that the be neficiary 
is only required to have a basic understanding of the occupation and carries expectations that the 
benef iciary will perform routine tasks that require limited, if any, exercise of judgment; that she 
would be closely supervised; that her work would be closely monitored and reviewed for accuracy; 
and that she would receive specific instructions on required tasks and expected results. DOL 
guidance indicates that a Level I designation should be considered for positions in which the 
employee will serve as a research fellow, worker in training, or an intern. 
In the decision dated August 18, 2014, the director found that the duties described for the proffered 
position are most comparable to the duties of "Bookkeeping, Accounting, and Auditing Clerks." On 
appeal, the petitioner asserts that "[f]undamentally, the duties of this position are those of an 
Accountant, and -as established by the [Handbook] -positions within the field of accounting are 
specialty occupations normally requiring at least a relevant bachelor's degree." 
We reviewed both chapters of the Handbook on "Accountants and Auditors" and "Bookkeeping, 
Accounting, and Auditing Clerks" including the sections regarding the typical duties and 
requirements for this occupational category. 3 However, the Handbook does not indicate that at least 
a bachelor's degree in a specific specialty, or its equivalent, is normally the minimum requirement 
for entry into either of these occupational categories� 
The subsection of the Handbook entitled "How to Become an Accountant or Auditor" states the 
following: 
under close supervtston and receive specific instructions on required tasks and results 
expected. Their work is closely monitored and reviewed for accuracy. Statements that the 
job offer is for a research fellow, a worker in training, or an internship are indicators that a 
Level I wage should be considered. 
U.S. Dep't of Labor, 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 _11_ 2009. pdf. 
3 For additional information regarding the occupational category "Accountants and Auditors," see U.S. Dep't 
of Labor, Bureau of Labor Statistics, Occupational Outlook Handbook, 2014-15 ed., Accountants and 
Auditors, http://www.bls.gov/ooh/business-and-financial/accountants-and-auditors.htm (last visited May 6, 
2015). 
Further, for additional information regarding the occupational category "Bookkeeping, Accounting, and 
Auditing Clerks," see U.S. Dep't of Labor, Bureau of Labor Statistics, Occupational Outlook Handbook, 
2014-15 ed., Bookkeeping, Accounting, and Auditing Clerks, http://www.bls.gov/ooh/office-and­
administrative-support/bookkeeping-accounting-and-auditing-clerks.htm (last visited May 6, 2015). 
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Most accountants and auditors need at least a bachelor's degree in accounting or a 
related field. Certification within a specific field of accounting improves job 
prospects. For example, many accountants become Certified Public Accountants 
(CPAs). 
Education 
Most accountant and auditor positions require at least a bachelor's degree in 
accounting or a related field. Some employers prefer to hire applicants who have a 
master's degree, either in accounting or in business administration with a 
concentration in accounting. 
A few universities and colleges offer specialized programs, such as a bachelor's 
degree in internal auditing. 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. 
Many colleges help students gain practical experience through summer or part-time 
internships with public accounting or business firms. 
Licenses, Certifications, and Registrations 
Every accountant filing a report with the Securities and Exchange Commission (SEC) 
is required by law to be a Certified Public Accountant (CPA). Many other 
accountants choose to become a CPA to enhance their job prospects or to gain clients. 
Many employers will often pay the costs associated with the CPA exam. 
CPAs are licensed by their state's Board of Accountancy. Becoming a CPA requires 
passing a national exam and meeting other state requirements. Almost all states 
require CPA candidates to complete 15 0 semester hours of college coursework to be 
certified, which is 30 hours more than the usual 4-year bachelor's degree. Many 
schools offer a 5-year combined bachelor's and master's degree to meet the 150-hour 
requirement, but a master's degree is not required. 
A few states allow a number of years of public accounting experience to substitute for 
a college degree. 
All states use the four-part Uniform CPA Examination from the American Institute of 
Certified Public Accountants (AICPA). Candidates do not have to pass all four parts 
at once, but most states require that they pass all four parts within 18 months of 
passing their first part. 
Almost all states require CP As to take continuing education to keep their license. 
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Certification provides an advantage in the job market because it shows professional 
competence in a specialized field of accounting and auditing. Accountants and 
auditors seek certifications from a variety of professional societies. Some of the most 
common certifications are listed below: 
The Institute of Management Accountants offers the Certified Management 
Accountant (CMA) to applicants who complete a bachelor's degree. Applicants must 
have worked at least 2 years in management accounting, pass a two-part exam, agree 
to meet continuing education requirements, and comply with standards of 
professional conduct. The exam covers areas such as financial statement analysis, 
working-capital policy, capital structure, valuation issues, and risk management. 
The Institute of Internal Auditors (IIA) offers the Certified Internal Auditor (CIA) to 
graduates from accredited colleges and universities who have worked for 2 years as 
internal auditors and have passed a four-part exam. The IIA also offers the Certified 
in Control Self-Assessment (CCSA), Certified Government Auditing Professional 
(CGAP), and Certified Financial Services Auditor (CFSA) to those who pass the 
exams and meet educational and experience requirements. 
ISACA offers the Certified Information Systems Auditor (CISA) to candidates who 
pass an exam and have 5 years of experience auditing information systems. 
Information systems experience, financial or operational auditing experience, or 
related college credit hours can be substituted for up to 2 years of experience in 
information systems auditing, control, or security. 
For accountants with a CPA, the AICPA offers the option to receive any or all of the 
Accredited in Business Valuation (ABV), Certified Information Technology 
Professional (CITP), or Personal Financial Specialist (PFS) certifications. The ABV 
requires a written exam and completion of at least six business valuation projects that 
demonstrate a candidate's experience and competence. The CITP requires 1, 000 hours 
of business technology experience and 75 hours of continuing education. Candidates 
for the PFS also must complete a certain amount work experience and education, and 
pass a written exam. 
Advancement 
Some top executives and financial managers have a background in accounting, 
internal auditing, or finance. 
Beginning public accountants often advance to positions with more responsibility in 1 
or 2 years and to senior positions within another few years. Those who excel may 
become supervisors, managers, or partners; open their own public accounting firm; or 
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transfer to executive positions in management accounting or internal auditing m 
private firms. 
Management accountants often start as cost accountants, junior internal auditors, or 
trainees for other accounting positions. As they rise through the organization, they 
may advance to accounting manager, chief cost accountant, budget director, or 
manager of internal auditing. Some become controllers, treasurers, financial vice 
presidents, chief financial officers, or corporation presidents. 
Public accountants, management accountants, and internal auditors can move from 
one aspect of accounting and auditing to another. Public accountants often move into 
management accounting or internal auditing. Management accountants may bec ome 
internal auditors, and internal auditors may bec ome management accountants. 
However, it is less common for management accountants or internal auditors to move 
into public accounting. 
Important Qualities 
Analytical skills. Accountants and auditors must be able to identify issues in 
documentation and suggest solutions. For example, public accountants use analytical 
skills in their work to minimize tax liability, and internal auditors do so when 
identifying fraudulent use of funds. 
Communication skills. Accountants and auditors must be able to listen carefully to 
facts and concerns from clients, managers, and others. They must also be able to 
discuss the results of their work in both meetings and written reports. 
Detail oriented. Accountants and auditors must pay attention to detail when 
compiling and examining documentation. 
Math skills. Accountants and auditors must be able to analyze, compare, and interpret 
facts and figures, although complex math skills are not necessary. 
Organizational skills. Strong organizational skills are important for accountants and 
auditors who often work with a range of financial documents for a variety of clients. 
U.S. Dep't of Labor, Bureau of Labor Statistics, Occupational Outlook Handbook, 2014-15 ed., 
Accountants and Auditors, http://www .bls.g ov /ooh/business-and-financial/accountants-and­
auditors.htm#tab-4 (last visited May 6, 2015). 
The Handbook reports that those with associate's degrees and bookkeepers and accounting clerks 
who meet the education and experience requirements set by employers can get junior accounting 
positions and advance to accountant positions by showing their accounting skills. That is, the 
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Handbook reports that individuals who have less than a bachelor's degree in a specific specialty, or 
its equivalent, can obtain junior accounting positions and then advance to accountant positions. The 
Handbook does not state that this education and experience must be the equivalent to at least a 
bachelor's degree in a specific specialty. 
The Handbook does not indicate that at least a bachelor's degree in a specific specialty is normally 
the minimum requirement for entry into accountant positions. Rather, the occupation 
accommodates a wide spectrum of educational credentials, including less than a bachelor's degree in 
a specific specialty. The Handbook states that most accountants and auditors need at least a 
bachelor's degree, however, this statement does not support the view that any accountant job 
qualifies as a specialty occupation as "most" is not indicative that a particular position within the 
wide spectrum of accountant jobs normally requires at least a bachelor's degree in a specific 
specialty, or its equivalent. 4 More specifically, "most" is not indicative that a position normally 
requires at least a bachelor's degree in a specific specialty, or its equivalent, (the criterion at 8 C.F.R. 
§ 21 4.2(h)(4)(iii )(A)(l)), or that a position is so specialized and complex as to require knowledge 
usually associated with attainment of a baccalaureate or higher degree in a specific specialty (the 
criterion at 8 C.F.R. § 214.2(h)(4)(ii i)(A)(4)). Therefore, even if the proffered position were 
determined to be an accountant position, the Handbook would not support the assertion that at least 
a bachelor's degree in a specific specialty, or its equivalent, is normally the minimum requirement 
for entry into the occupation. 
Further, as mentioned, the Handbook also does not indicate that the occupational category 
"Bookkeeping, Accounting, and Auditing Clerks" comprise an occupational group for which 
normally the minimum requirement for entry is at least a bachelor's degree, in a specific specialty, or 
its equivalent. 
The Handbook provides the following information in the subsection entitled "How to Become a 
Bookkeeping, Accounting, or Auditing Clerk" for this occupational category: 
4 For instance, the first definition of "most" in Webster's New Collegiate College Dictionary 731 (Third 
Edition, Hough Mifflin Harcourt 2008) is "[g]reatest in number, quantity, size, or degree." As such, if merely 
51% of the positions require at least a bachelor's degree, it could be said that "most" of the positions require 
such a degree. It cannot be found, therefore, that a particular degree requirement for "most" positions in a 
given occupation equates to a normal minimum entry requirement for that occupation, much less for the 
particular position proffered by the petitioner (which is designated as a Level I position in the LCA). Instead, 
a normal minimum entry requirement is one that denotes a standard entry requirement but recognizes that 
certain, limited exceptions to that standard may exists. To interpret this provision otherwise would run 
directly contrary to the plain language of the Act, which requires in part "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." Section 214(i)(l) of the Act. 
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NON-PRECEDENT DECISI0/1 
Most bookkeeping, accounting, and auditing clerks need a high school diploma, and 
they usually learn some of their skills on the job . They must have basic math and 
computer skills, including knowledge of spreadsheets and bookkeeping software. 
Education 
Most bookkeeping, accounting, and auditing clerks need a high school diploma. 
However, some employers prefer candidates who have some postsecondary 
education, particularly coursework in accounting. In 2009, 25 percent of these 
workers had an associate's or higher degree. 
Training 
Bookkeeping, accounting, and auditing clerks usually get on-the-job training. Under 
the guidance of a supervisor or another experienced employee, new clerks learn how 
to do their tasks, including double-entry bookkeeping. (Double-entry bookkeeping 
means that each transaction is entered twice, once as a debit (cost) and once as a 
credit (income) to ensure that all accounts are balanced.) 
Some formal classroom training also may be necessary, such as training in 
specialized computer software. This on-the-job training typically takes around 6 
months. 
Licenses, Certifications, and Registrations 
Some bookkeeping, accounting, and auditing clerks be come certified. The Certified 
Bookkeeper (CB) designation, awarded by the American Institute of Professional 
Bookkeepers, shows that people have the skills and knowledge needed to carry out all 
bookkeeping tasks, including overseeing payroll and balancing accounts, according to 
accepted accounting procedures. · 
For certification, candidates must have at least 2 years of full-time bookkeeping 
experience or equivalent part-time work, pass a four-part exam, and adhere to a code 
of ethics. 
The National Association of Certified Public Bookkeepers also offers certification. 
The Uniform Bookkeeper Certification Examination is an online test with 50 
multiple-choice questions. Test takers must answer 80 percent of the questions 
correctly to pass the exam. 
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NON-PRECEDENT DECISION 
Advancement 
With appropriate experience and education, some bookkeeping, accounting, and 
auditing clerks may become accountants or auditors. 
Important Qualities 
Computer skills. Bookkeeping, accounting, and auditing clerks need basic computer 
skills. They should be comfortable using spreadsheets and bookkeeping software. 
Detail oriented. These clerks are responsible for producing accurate financial records. 
They must pay attention to detail to avoid making errors and to recognize errors that 
others have made. 
Integrity. Bookkeeping, accounting, and auditing clerks have control of an 
organization's financial documentation, which they must use properly and keep 
confidential. It is vital that they keep records transparent and guard against 
misappropriating an organization's funds. 
Math skills. Bookkeeping, accounting, and auditing clerks deal with numbers daily 
and should be comfortable with basic arithmetic. 
U.S. Dep't of Labor, Bureau of Labor Statistics, Occupational Outlook Handbook, 2014-15 ed. , 
Bookkeeping, Accounting, and Auditing Clerks, http://www .bls. gov/ooh/office-and-administrative­
support/bookkeeping-accounting-and-auditing-clerks. htm#tab-4 (last visited May 6, 2015). 
The Handbook does not report that "Bookkeeping, Accounting, or Auditing Clerks" comprise an 
occupational category for which normally the minimum requirement for entry is at least a bachelor's 
degree in a specific specialty (or its equivalent) for entry. The Handbook explains that most 
bookkeeping, accounting, and auditing clerks need a high school diploma. The Handbook continues 
by stating that some employers prefer candidates who have some postsecondary education, 
particularly coursework in accounting. The Handbook further reports that workers usually receive 
on-the-job training. The Handbook does not indicate that at least a baccalaureate degree in a 
specific specialty (or its equivalent), is normally the minimum requirement for entry into the 
occupation. 
Where, as here, the Handbook does not support the proposition that the proffered position satisfies 
this first criterion of 8 C.P.R. § 214. 2(h)( 4)(iii)(A), it is incumbent upon the petitioner to provide 
persuasive evidence that the proffered position otherwise satisfies this criterion by a preponderance 
of the evidence standard, notwithstanding the absence of the Handbook's support on the issue. In 
such a case, it is the petitioner's responsibility to provide probative evidence (e.g., documentation 
from other authoritative sources) that supports a favorable finding with regard to this criterion. 
(b)(6)
NON-PRECEDENT DECISION 
Page 16 
To satisfy this criterion, the petitioner provided the article described 
above. While the article states that accountant positions require a 
minimum of a bachelor's degree in accounting or a related field, that article is has not been 
demonstrated to be authoritative in itself, and it gives no authority as support for its conclusory 
statement. Further, if that conclusion was drawn from data, the data was not provided and we 
cannot determine that it supports the conclusion drawn in that article. 
The petitioner also submitted the printout from AICPA's website described above. 5 The printout 
submitted by the petitioner is concerned exclusively with the requirements of CPA positions. The 
record does not contain evidence that the position proffered in the instant case requires CPA 
certification or is in any sense a CPA position; therefore, the requirements of CPA positions are not 
directly relevant to any material issue in this case. 
The record of proceeding does not contain sufficient persuasive documentary evidence from any 
relevant authoritative source establishing that the proffered position, whether it is an accountant 
position or a bookkeeper position, is, in the words of this criterion, a "particular position" for which 
"[a] baccalaureate or higher degree or its equivalent is normally the minimum requirement for 
entry." 
Further, we find that, to the extent that they are described in the record of proceeding, the numerous 
duties that the petitioner ascribes to the proffered position indicate a need for a range of knowledge 
of bookkeeping and accounting practices, but do not establish any particular level of formal, 
postsecondary education leading to a bachelor's or higher degree in a specific specialty as minimally 
necessary to attain such knowledge. 
As the evidence of record does not establish that the particular position here proffered is one for 
which the normal minimum entry requirement is a baccalaureate or higher degree in a specific 
specialty, or the equivalent, the petitioner has not satisfied the criterion at 8 C.F.R. 
§ 214.2(h)(4)(iii)(A)(l). 
Next, we find that the petitioner has not satisfied the first of the two alternative prongs of 8 C.F.R. 
§ 214. 2(h)(4)(iii)(A)(2). This prong alternatively calls for a petitioner to establish that a requirement 
of a bachelor's or higher degree in a specific specialty, or its equivalent, is common for positions 
5 The AICPA describes itself on its website as the "world's largest member association representing the 
accounting profession, with more than 400,000 members in 145 countries . . .. " See AICPA, About the 
AICPA, on the Internet at http://www.aicpa.org/About/Pages/About.aspx (last visited May 6, 2015). The 
AICPA website also states that the AICPA "develops and grades the Uniform CPA Examination, and offers 
specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business 
valuation; and information management and technology assurance" and "[t]hrough a joint venture with the 
it has established the 
designation which sets a new standard for global recognition of management accounting." /d. 
(b)(6)
NON-PRECEDENT DECISION 
Page 17 
that are identifiable as being (1) in the petitioner's industry, (2) parallel to the proffered position, and 
also (3) located in organizations that are similar to the petitioner. 
As stated earlier, in determining whether there is a common degree requirement, factors often 
considered by USCIS include: whether the Handbook reports that the industry requires a degree; 
whether the industry's professional association has made a degree a minimum entry requirement; 
and whether letters or affidavits from firms or individuals in the industry attest that such firms 
"routinely employ and recruit only degreed individuals." See Shanti, Inc . v. Reno, 36 F. Supp. 2d at 
11 65 (quotingHird/Blaker Corp. v. Sava, 712 F. Supp. at 11 02. 
In the instant case, the petitioner has not established that the proffered position falls under an 
occupational category for which the Handbook, or other reliable and authoritative source, indicates 
that there is a standard, minimum entry requirement of at least a bachelor's degree in a specific 
specialty or its equivalent. 
Also, there are no submissions from individuals or similar firms in the petitioner's industry attesting 
that individuals employed in positions parallel to the proffered position are routinely required to 
have a minimum of a bachelor's degree in a specific specialty or its equivalent for entry into those 
positions. 
The petitioner did submit the AICPA article described above. The AICPA is, in fact, a professional 
association of accountants. The printout submitted by the petitioner, however, is concerned 
exclusively with the requirements of CPA positions. Again, the record contains no indication that 
the position proffered in the instant case requires CPA certification or is in any sense a CPA 
position; therefore, the requirements of CPA positions are not directly relevant to any material issue 
in this case. 
Thus, the evidence of record does not establish that a requirement of a bachelor's or higher degree in 
a specific specialty, or its equivalent, is common to parallel positions with organizations that are in 
the petitioner's industry and otherwise similar to the petitioner. The petitioner has not, therefore, 
satisfied the criterion of the first alternative prong of 8 C.F.R. § 214. 2(h)(4)(iii)(A)(2). 
The evidence of record also does not satisfy the second alternative prong of 8 C.F.R. 
§ 214. 2(h)(4)(iii)(A)(2), which provides that "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." A review of the 
record indicates that the petitioner has failed to credibly demonstrate that the duties that comprise 
the proffered position entail such complexity or uniqueness as to constitute a position so complex or 
unique that it can be performed only by a person with at least a bachelor's degree in a specific 
specialty. 
Specifically, the petitioner failed to demonstrate how the duties that collectively constitute the 
proffered position require the theoretical and practical application of a body of highly specialized 
knowledge such that a bachelor's or higher degree in a specific specialty, or its equivalent, is 
(b)(6)
NON-PRECEDENT DECISION 
Page 18 
required to perform them. For instance, the petitioner did not submit information relevant to a 
detailed course of study leading to a specialty degree and did not establish how such a curriculum is 
necessary to perform the duties of the proffered position. While a few related courses may be 
benef icial, or even required, in performing certain duties of the proffered position, the petitioner has 
failed to demonstrate how an established curriculum of such courses leading to a baccalaureate or 
higher degree in a specific specialty, or its equivalent, is required to perform the duties of the 
particular position here. 
Further, as was also noted above, the LCA submitted in support of the visa petition is approved for a 
wage Level I accountant. This designation is indicative of a comparatively low, entry-level position 
relative to others within the occupation. That is, in accordance with the relevant DOL explanatory 
information on wage levels, this wage rate indicates that the benef iciary is only required to have a 
basic understanding of the occupation and carries expectations that the benef iciary perform routine 
tasks that require limited, if any, exercise of judgment; that she would be closely supervised; that her 
work would be closely monitored and reviewed for accuracy; and that she would receive specific 
instructions on required tasks and expected results. Without further evidence, it is not credible that 
the duties of the petitioner's proffered position are "so complex or unique" as such a position would 
likely be classified at a higher-level, such as a Level III (experienced) or Level IV (fully competent) 
position, requiring a significantly higher prevailing wage. For instance, a Level IV position is 
designated by DOL for employees who "use advanced skills and diversified knowledge to solve 
unusual and complex problems. "6 
Therefore, even assuming that the proffered position is an accountant position, the evidence of 
record does not establish that this position is significantly different from other accountant positions 
such that it refutes the Handbook's information to the effect that there is a spectrum of acceptable 
paths (e.g., community college and/or experience) for such positions, including degrees less than a 
bachelor's degree. In other words, the record lacks sufficiently detailed information to distinguish 
the proffered position as unique from or more complex than positions that can be performed by 
persons without at least a bachelor's degree in a specific specialty, or its equivalent. As the 
petitioner fails to demonstrate how the proffered position is so complex or unique relative to other 
accountant positions that do not require at least a baccalaureate degree in a specific specialty or its 
equivalent for entry into the occupation in the United States, it cannot be concluded that the 
petitioner has satisfied the second alternative prong of 8 C.P .R. § 214.2 (h)(4)(iii)(A)(2). 
We will next address the criterion at 8 C.P.R. § 214. 2(h)(4)(iii)(A)( 3), which may be satisfied if the 
petitioner demonstrates that it normally requires a minimum of a bachelor's degree in a specific 
specialty or its equivalent for the proffered position. 
6 For additional information on wage levels, see U.S. Dep't of Labor, 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 _11_ 2009 .pdf. 
(b)(6)
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Page 19 
While a petitioner may believe or otherwise assert that a proffered position requires a specific 
degree, that opinion alone without corroborating evidence cannot establish the position as a 
specialty occupation. Were USCIS limited solely to reviewing a 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 artificially created a token degree requirement, 
whereby all individuals employed in a particular position possessed a baccalaureate or higher degree 
in the specific specialty or its equivalent. See Defensor v. Meissner, 201 F.3d at 388. In other 
words, if a petitioner's stated degree requirement is only designed to artificially meet the standards 
for an H-lB visa and/or to underemploy an individual in a position for which he or she is 
overqualified and if the proffered position does not in fact require such a specialty degree or its 
equivalent to perform its duties, the occupation would not meet the statutory or regulatory definition 
of a specialty occupation. See § 21 4(i)(l) of the Act; 8 C.F .R. § 214.2 (h)(4)(ii) (defining the term 
"specialty occupation"). 
The petitioner has indicated that it has never previously employed anyone in the proffered position. 
While a first-time hiring for a position is certainly not a basis for precluding a position from 
recognition as a specialty occupation, it is unclear how an employer that has never recruited and 
hired for the position would be able to satisfy the criterion at 8 C.F.R. § 214. 2(h)(4)(iii )(A)(3), 
which requires a demonstration that it normally requires at least a bachelor's degree in a specific 
specialty or its equivalent for the position. 
In sum, the evidence is insufficient to show that the petitioner normally requires a minimum of a 
bachelor's degree in a specific specialty or its equivalent, for the proffered position, and does not, 
therefore, satisfy the criterion at 8 C.F.R. § 214. 2(h)(4)(iii)(A)( 3). 
Finally, we will address the alternative criterion at 8 C.F.R. § 214. 2(h)(4)(iii)(A)(4), which is 
satisfied if the petitioner establishes that the nature of the specific duties is so specialized and 
complex that knowledge required to perform them is usually associated with the attainment of a 
baccalaureate or higher degree in a specific specialty or its equivalent. 
Again, relative specialization and complexity have not been sufficiently developed by the petitioner 
as an aspect of the proffered position. The duties of the proffered position, such as preparing and 
recording journal entries; reconciling accounts; reviewing vendor invoices; obtaining W -9 forms; 
processing checks; performing various duties pertinent to accounts payable; maintaining the general 
ledger; reviewing employee expense accounts; processing employee reimbursements; performing 
QuickBooks data entries; performing month-end reconciliations and closings; preparing monthly 
financial reports; preparing quarterly sales tax reports for review and processing; preparing 1099s, 
assisting with preparation of budgets, forecasts, and other financial reports; preparing invoices; 
ensuring timely collection of receiv ables; assisting the CFO in maintaining federal and state 
compliance; recording and reconciling cash receipts; etc., contain insufficient indication of a nature 
so specialized and complex they require knowledge usually associated with attainment of a 
minimum of a bachelor's degree in a specific specialty or its equivalent. 
(b)(6)
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Page 20 
Overall, the evidence of record is inadequate to establish that the duties of the position are 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, or its equivalent. 
In other words, even assuming that the proffered position is an accountant position, the proposed 
duties have not been described with sufficient specificity to show that they are more specialized and 
complex than the duties of accountant positions that are not usually associated with at least a 
bachelor's degree in a specific specialty or its equivalent. 
Further, we reiterate our earlier comments and findings with regard to the implication of the 
petitioner's designation of the proffered position in the LCA as a Level I (the lowest of four 
assignable levels). That is, the proffered position's Level I wage designation is indicative of a low, 
entry-level position relative to others within the occupational category of "Accountants and 
Auditors," and hence one not likely distinguishable by relativel y specialized and complex duties. As 
noted earlier, DOL indicates that a Level I designation is appropriate for "beginning level employees 
who have only a basic understanding of the occupation." Without further evidence, it is not credible 
that the petitioner's proffered position is one with specialized and complex duties as such a position 
would likely be classified at a highe r-level, such as a Level III (experienced) or Level IV (fully 
competent) position, requiring a significantly higher prevailing wage. For instance, as previously 
mentioned, a Level IV (fully competent) position is designated by DOL for employees who "use 
advanced skills and divers ified knowledge to solve unusual and complex problems." 
Upon review of the record of proceeding, we find that the evidence of record does not establish that 
the duties of the position are 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, or its equivalent. We, therefore, conclude that the petitioner failed to satisfy the criterion 
at 8 C.P.R. § 214. 2(h)(4)(i ii)(A)(4). 
The petitioner has failed to establish that it has satisfied any of the criteria at 8 C.P.R. 
§ 214. 2(h)(4) (iii)(A) and, therefore, it cannot be found that the proffered position qualifies as a 
specialty occupation. The appeal will be dismissed and the petition denied for this reason. 
III. CONCLUSION 
In visa petition proceedings, it is the petitioner's burden to establish eligibility for the immigration 
benefit sought. Section 29 1 of the Act, 8 U.S.C. § 1361; Matter of Otiende, 26 I&N Dec. 127, 128 
(BIA 2013). Here, that burden has not been met. 
ORDER: The appeal is dismissed. The petition is denied.