dismissed H-1B Case: Accounting

) 
Non-Precedent Decision of the 
Administrative Appeals Office 
MATTER OF P-E-L- DATE: JAN. 23,2017 
APPEAL OF CALIFORNIA SERVICE CENTER DECISION 
PETITION: FORM I-129, PETITION FOR A NONIMMIGRANT WORKER 
The Petitioner, an entrepreneur and investor, seeks to temporarily employ the Beneficiary. as his 
household organization's accountant and bookkeeper under the H-1 B 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)(l5)(H)(i)(b). The H-lB 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, California Service Center, denied the petition concluding that the proffered position is 
not a specialty occupation. 
The matter is now before us on appeal. In its appeal, the Petitioner asserts that the Director erred in 
denying the petition. 
Upon de novo review, we will dismiss the appeal. 
I. LAW 
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 proffered position 
must meet one of the following criteria to qualify as a specialty occupation: 
Matter of P-E-L-
(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. 
8 C.F.R. § 214.2(h)(4)(iii)(A). U.S. Citizenship and Immigration Services (USCIS) has consistently 
interpreted the term "degree" in the criteria at 8 C.F.R. § 214.2(h)(4)(iii)(A) to mean not just any 
baccalaureate or higher degree, but one in a specific specialty that is directly related to the proposed 
position. See Royal Siam Corp. v. Cherto.f{, 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 support letter, the Petitioner stated that the Beneficiary will serve as an "in-house accountant 
and bookkeeper in my household organization that currently employs six individuals." In response 
to the Director's request Jor evidence (RFE), the Petitioner stated that it chose to combine its 
bookkeeper and accountant functions into one position and acknowledged that the Beneficiary will 
devote some time to bookkeeping tasks, but emphasized that the most important and principal 
functions that will take ':!P most of the Beneficiary's time are accounting functions. The Petitioner 
provided the following job description for the protrered position (verbatim): 
!Percentage 
Description of Duties !Breakdown Detailed Description 
Management & ~0% 
' Weekly accounting meeting 
Communication With Monthly project planning meeting with review 
Personal Entity & of contractor's scope of work and estimates 
Other Entities for activities 
Financial reporting review with process and 
budget exceptions for our of compliance 
activities 
Creation of plan to bring items back into 
compliance. 
Investment Activities 5% Review of performance of investment 
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(b)(6)
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activities in account managed by 
as well as 
! 
Discussion on plan to move to to reduce 
management fees and due to the desire to take 
a more conservative investment portfolio 
given then current economic cycle. 
Human Resources ([the ~% Onboarding compliance activities 
Beneficiary] was able Consolation with manager and creation of HR · 
to take over these compliant job offer 
responsibilities from Determination of compliance and 
outside contractor) recommendation with new FLSA 
requirements on nonexempt employees 
Payroll ~% Running of payroll including time reporting 
and budgetary compliance. 
Special Projects 35% Reconciliation of books to personal 
books to finalize loan and equity amount for 
investment. 
Creation and updating of accounting policy 
and procedure manual. 
; 
Disability insurance analysis for principle, 
given business risk. 
Tax Handling 7% Estimated tax calculation across multiple 
entities and coordination with shareholders 
and/or partners across business entities. 
Property tax dispute of Illinois and Colorado 
Properties . 
Coordination with accountant for income tax 
appeal. 
Transactions I 10% Review of transactions and reconciliation for 
Reconciliation financial reporting. 
Operational Reports 5% Cross entity cash flow management 
, Exception handling for cashflow , budget, and 
process problems. 
Monthly /Quarterly/ Ann ~% Creation of financial reporting packets 
ual Financial Reports including profit and Joss, balance sheet, and 
budget to actual. 
Planning 5% Budget, income, expense and investment 
modeling across entities. 
According to the Petitioner, the position requires a minimum of a bachelor's degree in accounting, 
business, or finance. 
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III. ANALYSIS 
' 
Upon review of the record in its totality and for the reasons set out below, we determine that the 
Petitioner has not demonstrated that the proffered position qualifies as a specialty occupation.
1 
Specifically, the record does not establish that the job duties require an educational background, or 
its equivalent, commensurate with a specialty occupation. 2 
A. First Criterion 
The criterion at 8 C.F.R. § 214.2(h)(4)(iii)(A)(J) requires that a baccalaureate or higher degree in a 
specific specialty, or its equivalent, is normally the minimum requirement for entry into the 
particular position. To -inform this inquiry, 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.3 
On the labor condition application (LCA)4 submitted in support of the H-1 B petition, the Petitioner 
designated the proffered position under the occupational category "Accountants and Auditors" 
corresponding to the Standard Occupational Classification code 13-2011.5 
I 
1 
Although some aspects of the regulatory criteria may overlap, we will address each of the criteria individually. 
2 The Petitioner submitted documentation to support the H-1 B petition, including evidence regarding the proffered 
position and its business operations. Although we may not discuss every document submitted, we have reviewed and 
considered each one. , 
3 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/ooh/. We do not, however, maintain that the Handbook is the exclusive source of relevant 
information. The occupational category designated by the Petitioner is considered as an aspect in establishing the 
general tasks and responsibilities of a proffered position, and USC IS regularly reviews the Handbook on the duties and 
educational requirements of the wide variety of occupations that it addresses. To satisfY the first criterion, however, the 
burden of proof remains on the Petitioner to submit sufficient evidence to support a finding that its particular position 
would normally have a minimum, specialty degree requirement, or its equivalent, for entry. 
4 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 Matter ofSimeio Solutions. LLC, 26 I&N Dec. 542, 545-546 (AAO 20 15). 
5 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 provide? 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 of the occupation. This wage rate indicates: (I) that 
the Beneficiary will 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. U.S. Dep't of Labor, Emp't & Training Admin., Prevailing 
Wage Determination Policy Guidance, Nonagric. Immigration Programs (rev. Nov. 2009), available at 
http://tlcdatacenter.com/download/NPWHC_Guidance_Revised_II_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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The Handbook states the following with regard to the educationa1 qualifications necessary for 
entrance into positions located within this occupational category: 
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. 
U.S. Dep't of Labor, Bureau of Labor Statistics, Occupational Outlook Handbook, 2016-17 ed., 
Accountants and Auditors, https://www.bls.gov/ooh/business-and-financial/accountants-and­
auditors.htm#tab-4 (last visited Jan. 18, 20 17). 
The Handbook states the following with regard to the educational qualifications necessary for 
bookkeeping, accounting, and auditing clerks: 
Most bookkeeping, accounting, and auditing clerks need some postsecondary 
education and also learn some of their skills on the job. They must have basic math 
and computer skills, including knowledge of spreadsheets and bookkeeping software. 
Education 
Employers generally require bookkeeping, accounting, and auditing clerks to have 
some postsecondary education, particularly coursework in accounting. However, 
some candidates can be hired with just a high school diploma. 
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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. In double-entry bookkeeping, 
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. 
U.S. Dep't of Labor, Bureau of Labor Statistics, Occupational Outlook Handbook, 2016-17 ed., 
Bookkeeping, Accounting, and Auditing Clerks, https://www.bls.gov/ooh/oftice-and-administrative­
support/bookkeeping-accounting-and-auditing-clerks.htm#tab-4 (last visited Jan. 18, 2017). 
Upon review of the Petitioner's description of the proffered position's duties, we find that some of 
the described duties fall within the parameters of a junior accountant, while other duties are 
bookkeeping or accounting clerk duties. In any event, the Handbook does not state a normal 
minimum requirement of a U.S. bachelor's or higher degree in a specific specialty, or its equivalent, 
for entry into either occupation. 
The Handbook explains that some bookkeeping, accounting, and auditing clerks can be hired with a 
high school diploma. The Hand!look also states that some employers generally require 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. 
For accountant positions, the Handbook reports that those with associate's degrees, as well as 
bookkeepers and accounting clerks who meet the education _and experience requirements set by 
employers, get junior accounting positions and advance to accountant positions by showing their 
accounting skills. That is, the 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 equivalent to at least a bachelor's degree in a specific specialty. 
We have also reviewed the Petitioner's designation of the proffered position at a Level I wage for 
accountants and auditors, demonstrating that the protiered position is 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 Beneficiary is only required 
to have a basic understanding of the occupation and carries expectations that the Beneficiary perform 
routine tasks that require limited, if any, exercise of judgment; that she would be closely supervised; 
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Matter of P-E-L-
that her work would be closely monitored and reviewed for accuracy; and that she would receive 
specific instructions on required tasks and expected results. Thus, even if the proffered position 
incorporates some duties of an accounting position, the Petitioner's designation of the position as a 
Level I position confirms that the position is at most a junior or entry-level accounting position 
which according to the Handbook would not require a bachelor's degree in the specific field of 
accounting or finance. 
When the Handbook does not support the proposition that a proffered position is one that meets the 
statutory and regulatory provisions of a specialty occupation, it is incumbent upon the Petitioner to 
provide persuasive evidence that the proffered position more likely than not satisfies this or one of 
the other three criteria, notwithstanding the absence of the Handbook's support on the issue. In such 
case, it is the Petitioner's responsibility to provide probative evidence (e.g., documentation from 
other objective, authoritative sources) that supports a finding that the particular position in question 
qualifies as a specialty occupation. Whenever more than one authoritative source exists, an 
adjudicator will consider and weigh all of the evidence presented to determine whether the particular 
position qualifies as a specialty occupation. 
The Petitioner has not established that the proffered position falls under an occupational category for 
which the Handbook, or other authoritative source, indicates that normally the minimum requirement 
for entry is at least a bachelor's degree in a specific specialty, or its equivalent. The record lacks 
sufficient evidence to support a finding that the particular position proffered here, an entry-level 
accountant/auditor position (as indicated on the LCA), would normally have such a minimum, 
specialty degree requirement or its equivalent. The duties and requirements of the position as 
described in the record of proceeding do not indicate that this particular position proffered by the 
Petitioner is one for which a baccalaureate or higher degree in a specific specialty, or its equivalent, 
is normally the minimum requirement for entry. 
The Petitioner has not satisfied the criterion at 8 C.F.R. § 214.2(h)(4)(iii)(A)(l). 
B. Second Criterion 
The second criterion presents two, alternative prongs: "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[.]" 8 C.F.R. § 214.2(h)(4)(iii)(A)(2) (emphasis added). The first prong 
casts its gaze upon the common industry practice, while the alternative prong narrows its focus to the 
Petitioner's specific position. 
1. First Prong 
To satisfy the first prong of the second criterion, the Petitioner must establish 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 . 
.., 
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As stated earlier, in determining whether there is such 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 tinns 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 
1151, 1165 (D. Minn. 1999) (quoting Hird!Blaker Corp. v. Sava, 712 F. Supp. 1095, 1102 (S.D.N.Y. 
1989)). . 
Here, and as already discussed, the Petitioner h~s not established that the proffered position is one 
for which the Handbook (or other independent, authoritative sources) reports an industry-\vide 
requirement for at least a bachelor's degree in a specific specialty, or its equivalent. Thus, we 
incorporate by reference the previous discussion on the matter. In addition, there are no submissions 
from the industry's professional association indicating that it has made a degree a minimum entry 
requirement. Furthermore, the Petitioner did not submit any letters or affidavits from similar firms 
or individuals in the Petitioner's industry attesting that such firms "routinely employ and recruit only 
degreed individuals." 
The Petitioner does not submit probative evidence that demonstrates the degree requirement is 
common to the industry in parallel positions among similar organizations. Therefore, the Petitioner 
has not satisfied the criterion of the first alternative prong of 8 C.F.R. § 214.2(h)( 4)(iii)(A)(2). 
2. Second Prong 
We will next consider'the second alternative prong of 8 C.F.R. § ii4.2(h)(4)(iii)(A)(2), which is 
satisfied if the Petitioner shows that its particular position is so complex or unique that it can be 
performed only by an individual with at least a bachelor's degree in a specific specialty, or its 
equivalent. 
In this matter, although the Petitioner claims that the proffered position's duties are so complex that 
a bachelor's degree is req~ired, the evidence of record does not distinguish the proffered position as 
unique from or more complex than other accountant and bookkeeper positions that can be performed 
by persons without at least a bachelor's degree in a specific specialty, or its equivalent. 
I 
It does not credibly demonstrate relative complexity or uniqueness as aspects of the proffered position. 
Specifically, it is unclear how the proffered position, as described, necessitates the theoretical and 
practical application of a body of highly specialized knowledge such that a person who has attained a 
bachelor's or higher degree in a specific specialty or its equivalent is required to perform them. Rather, 
we find that, as reflected in this decision's earlier quotation of the duty description from the record 
of proceeding, the evidence of record does not distinguish the proffered position from other positions 
falling within the "Accountants and Auditors" occupational category, which, the Handbook 
indicates, do not necessarily require a person with at least a bachelor's degree in a specific specialty 
or its equivalent to enter those positions. 
8 
(b)(6)
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Upon review of the totality of the record, the Petitioner has not included sufficient probative 
information relevant to a detailed course of study leading to a specialty degree and the Petitioner has 
not established how such a curriculum is necessary to perform the duties it claims are so complex. 
While a few related courses may be beneficial in performing certain duties of the position, the 
Petitioner ' has not demonstrated 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 proffered position. Consequently, it cannot be concluded that the petitioner has 
satisfied the second alternative prong of8 C.P.R.§ 214.2(h)(4)(iii)(A)(2). 
C. Third Criterion 
The third criterion of 8 ,C.P.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. 
In response to the RFE, the Petitioner specifically stated that prior to hiring the proffered position, it 
relied on an outside contractor to perform the duties of the position; first, an outside 
contractor, and later who the Petitioner claims was employed by one of its affiliated 
companies. The Petitioner provided a letter and a resume for and a profile for 
and asserted that they each have degrees in accounting. However, these individuals 
do not appear to have been actual employees of the Petitioner in this case and therefore this hiring 
history is irrelevant to this proceeding. 
The Petitioner noted that outside contractors previously provided its. accounting functions, and that 
only in hiring for the proffered position did it determine that its accounting functions should be 
performed in-house. As such, the Petitioner does not submit evidence of personnel it previously 
employed in the proffered position. ~ Accordingly, the Petitioner has not established the referenced 
criterion at 8 C.P.R.§ 21 4.2(h)( 4}(iii)(A)(3) based on its normal hiring practices. 6 
D. Fourth Criterion 
The fourth criterion at 8 C.P.R. § 214.2(h)(4)(iii)(A) requires a petitioner to establish that the nature 
of the specific duties is so specialized and complex that the knowledge required to perform them is 
6 Although a petitioner may believe or otherwise assert that a proffered position requires a degree in a specific specialty, 
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 employer 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, 20 I F. 3d at 387. In other words, if a 
petitioner's degree requirement is only symbolic and 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 section 214(i)(l) of the Act; 8 C.F.R . § 214 .2(h)(4)(ii) (defining the term "specialty 
occupation"). 
9 
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usually associated with the attainment of a baccalaureate or higher degree in a specific specialty, or 
its equivalent. 
The Petitioner asserts that the job duties of the proffered position are specialized and complex. We refer 
to 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 wage, and hence one not likely distinguishable by relatively 
specialized and complex duties. Although we understand that the Beneficiary may need technical 
knowledge in order to perform these duties, the Petitioner has not sufficiently explained how these 
duties require the theoretical and practical application of a body of highly specialized knowledge, and 
the attainment of a bachelor's or higher degree in a specific specialty (or its equivalent) as a minimum 
for entry into the occupation in the United States. Upon review of the totality of the record, the record 
does not include probative evidence that the duties require more than technical proficiency in the 
accounting and bookkeeping field. The Petitioner has not demonstrated in the record that its proffered 
position is one with duties sufficiently specialized and complex to satisfy 8 C.F.R. 
§ 214.2(h)(4)(iii)(A)(4). 
IV. CONCLUSION 
The Petitioner has not demonstrated that the proffered position qualifies as a specialty occupation. 
The burden is on the Petitioner to show eligibility for the immigration benefit sought. Section 291 of 
the Act, 8 U.S.C. § 1361. Here, that burden has not been met. 
ORDER: The appeal is dismissed. 
Cite as Matter of P-E-L-,' ID# 188281 (AAO Jan. 23, 20 17) 
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