dismissed H-1B Case: Accounting

identifiing data deleted to 
prevent clearly unwmtd 
invasion of persod ptiv~' 
PUBLIC COPY 
U.S. Department of Elomeland Security 
20 Mass. Ave., N.W., Rm. 3000 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
Services 
FILE: WAC 04 197 5 1850 Office: CALIFORNIA SERVICE CENTER Date: AUG 2 9 2006 
PETITION: Petition for a Nonimmigrant Worker Pursuant to Section 10l(a)(l 5)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 5 1 10 l(a)(l 5)(H)(i)(b) 
ON BEHALF OF PETITIONER: 
INSTRUCTIONS: 
n6 
This is the decision of the Administrative Appeals Ofice in your case. All documents have been returned to 
the office that originally decided your case. Any further inquiry must be made to that office. 
Robert P. Wiemann, Chief 
Administrative Appeals Office 
WAC 04 197 51850 
Page 2 
DISCUSSION: The director of the California Service Center denied the nonimmigrant visa petition and the 
matter is now before the Administrative Appeals Office (AAO) on appeal. The appeal will be dismissed. The 
petition will be denied. 
The petitioner is a distributor of medical supplies, with five employees. It seeks to employ the beneficiary, 
who is the beneficiary of a previously-approved H-1B petition, as an accountant pursuant to section 
10 1 (a)(lS)(H)(i)(b) of the Immigration and Nationality Act (the Act), 8 U.S.C. €j 1 10 1 (a)(l S)(H)(i)(b). The 
director denied the petition based on his determination that the record failed to establish the proffered position 
as a specialty occupation. 
The record of proceeding before the AAO contains: (1) Form 1-129 and supporting documentation; (2) the 
director's denial letter; and (3) Form I-290B, with counsel's brief, and additional evidence. The AAO 
reviewed the record in its entirety before reaching its decision. 
The issue before the AAO is whether the proffered position qualifies as a specialty occupation. To meet its 
burden of proof in this regard, the petitioner must establish that the job it is offering to the beneficiary meets 
the following statutory and regulatory requirements. 
Section 214(i)(l) of the Act, 8 U.S.C. 5 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 term "specialty occupation" is further defined at 8 C.F.R. 5 2 14.2(h)(4)(ii) as: 
An occupation which requires theoretical and practical application of a body of highly 
specialized knowledge in fields of human endeavor including, but not limited to, architecture, 
engineering, mathematics, physical sciences, social sciences, medicine and health, education, 
business specialties, accounting, law, theology, and the arts, and which requires the 
attainment of a bachelor's degree or higher in a specific specialty, or its equivalent, as a 
minimum for entry into the occupation in the United States. 
Pursuant to 8 C.F.R. 5 214.2(h)(4)(iii)(A), to qualify as a specialty occupation, the position must meet one of 
the following criteria: 
{I) A baccalaureate or higher degree or its equivalent is normally the minimum 
requirement for entry into the particular position; 
(2) The degree requirement is common to the industry in parallel positions among 
similar organizations or, in the alternative, an employer may show that its particular 
WAC 04 197 51850 
Page 3 
position is so complex or unique that it can be performed only by an individual with a 
degree; 
(3) The employer normally requires a degree or its equivalent for the position; or 
(4) The nature of the specific duties is so specialized and complex that knowledge 
required to perform the duties is usually associated with the attainment of a 
baccalaureate or higher degree. 
Citizenship and Immigration Services (CIS) interprets the term "degree" in the above criteria to mean not just 
any baccalaureate or higher degree, but one in a specific specialty that is directly related to the proffered 
position. 
To determine whether a particular job qualifies as a specialty occupation, CIS 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. CIS must examine the ultimate employment of the 
alien, and determine whether the position qualifies as a specialty occupation. CJ: Defensor v. Meissner, 201 
F. 3d 384 (5th Cir. 2000). The critical element is not the title of the position nor an employer's self-imposed 
standards, but whether the position actually requires the theoretical and practical application of a body of 
highly specialized knowledge, and the attainment of a baccalaureate or higher degree in the specific specialty 
as the minimum for entry into the occupation, as required by the Act. 
The petitioner seeks the beneficiary's services as an accountant and indicates that the position requires a 
baccalaureate degree in business administration, accounting or a related field. Evidence of the beneficiary's 
duties includes: the Form 1-129; the petitioner's June 14, 2004 letter in support of the petition; and the online 
employment advertisements published by the petitioner. This evidence indicates that the duties of the 
proffered position would require the beneficiary to: 
Prepare cash flow projections, including the amount of cash expenditures and how 
these expenses will be applied; and prepare budgetary projections, requiring an 
analysis of income, expenses and capital expenditures and the preparation of sales, 
costing and administrative budgeting, and the analysis of standard and variable costs; 
Provide inventory control analysis, using complex accounting formulas to trim 
excessive overhead in the areas of nonessential storage, shelving, and shipping costs; 
Analyze and prepare financial statements, and advise the petitioner of their financial 
implications, including an explanation of variances between the statements and 
budgeted projections and the potential tax consequences, and provide 
recommendations as to how to rectify the discrepancies; prepare profit and loss 
statements and balance sheets; 
Develop and modify a computerized accounting software system to meet the 
petitioner's specific needs and train personnel to work with the software; 
Research and explain new federal and state tax policies and their consequences, using 
new tax cuts for the petitioner's benefit; 
WAC 04 197 5 1850 
Page 4 
Assist in IRSIstate tax audits, negotiating and settling any tax liabilities, and 
documenting and explaining the negotiation and settlement of pastlpresent liability 
accounts; 
Conduct audits of the petitioner's annual, quarterly and periodic financial statements 
and determine whether the statements are fairly stated in accordance with generally 
accepted accounting principles; 
Conduct a compliance audit of the petitioner's loans, adherence to tax law, and 
contractual agreements to determine whether requirements have been met; 
Conduct an operational audit to determine whether the petitioner's business activities 
are functioning efficiently, effectively, economically and optimally; 
Establish a system of quality control to ensure that the work being performed by the 
petitioner meets applicable professional standards, regulatory requirements and 
general standards of quality; that a particular client or potential client is financially 
viable; and to ensure that the petitioner's daily operations are free of conflicts of 
interest, and that management does not misrepresent facts or subordinate proper 
judgment to other employees; and 
Investigate any suspected fraudulent operations within the company and establish a 
guideline of prohibitive activities. 
To make its determination whether the employment just described qualifies as a specialty occupation, the 
AAO turns to the criteria at 8 C.F.R. 5 214.2(h)(4)(iii)(A)(I) and (2): a baccalaureate or higher degree or its 
equivalent is the normal minimum requirement for entry into the particular position; and a degree requirement 
is common to the industry in parallel positions among similar organizations or a particular position is so 
complex or unique that it can be performed only by an individual with a degree. Factors considered by the 
AAO when determining these criteria include: whether the Department of Labor's Occupational Outlook 
Handbook (Handbook), on which the AAO routinely relies for the educational requirements of particular 
occupations, reports 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 1 15 1, 1 165 (D. Minn. 1999) (quoting Hird/Blaker Corp. v. Suva, 7 12 F. Supp. 1095, 
1 102 (S.D.N.Y. 1989)). 
In his denial, the director found some of the duties described by the petitioner to reflect the employment of 
accountants, but determined that the petitioner did not have the type of business or the organizational 
complexity to require the services of a full- or part-time accountant. While, as discussed below, the AAO 
does not find the record to demonstrate that the petitioner would employ the beneficiary in a position 
requiring a degreed accountant, it has reached its conclusions on grounds other than those relied upon by the 
director. 
The AAO finds the director to have erred in concluding that the petitioner does not have the organizational 
complexity, nor operate the type of business that would require an accountant. The 2006-2007 edition of the 
Handbook indicates that accountants work throughout private industry and government, helping to ensure that 
the "Nation's firms are run efficiently, its public records kept accurately, and its taxes paid properly and on 
time." [Handbook at 701. It does not indicate that accountants are employed solely by public accounting, 
WAC 04 197 51850 
Page 5 
payroll services, and tax preparation firms; computer accounting systems, software developers or government 
agencies, as stated by the director. Accordingly, the petitioner's intention to employ an accountant may not 
be discounted based on its type of business. Neither does the fact that the petitioner does not have an 
accounting/bookkeeping staff establish that it would not employ the beneficiary to perform the duties of an 
accountant. Therefore, the AAO withdraws the director's findings in this regard. 
The petitioner has stated that the proffered position is that of an accountant and has offered a description of 
the position that lists duties typically performed by accountants. As discussed by the 2006-2007 edition of the 
Handbook, management accountants, the category of accounting most closely aligned to the duties described 
by the petitioner, are individuals who: 
[rlecord and analyze the financial information of the companies for which they work. Among 
their other responsibilities are budgeting, performance evaluation, cost management, and 
asset management . . . . They analyze and interpret the financial information that corporate 
executives need in order to make sound business decisions. They also prepare financial 
reports for other groups, including stockholders, creditors, regulatory agencies, and tax 
authorities. Within accounting departments, management accountants may work in various 
areas, including financial analysis, planning and budgeting, and cost accounting. [Handbook 
at 701 
However, the similarity between the petitioner's description of the duties of the proffered position and those 
performed by management accountants does not establish the proffered position as a specialty occupation. 
The generalized duties outlined by the petitioner describe the type of work typically performed by accountants 
rather than the specific tasks that would be performed by the beneficiary in connection with the petitioner's 
medical supply business. 
The AAO, as previously discussed, requires information regarding the actual responsibilities of a proffered 
position to make its determination regarding the nature of that position and its degree requirements, if any. 
See Defensor v. Meissner, 201 F. 3d 384 (sth Cir. 2000). Without such information, the AAO is unable to 
determine the tasks to be performed by a beneficiary on a day-to-day basis and, therefore, whether a proffered 
position's duties are of sufficient complexity to require the minimum of a baccalaureate degree or its 
equivalent. As the record in the instant case fails to offer a meaningful description of the proffered position's 
responsibilities, the petitioner is unable to establish that the duties of the position are accounting duties that 
would require a level of accounting knowledge that is signified by at least a bachelor's degree or its 
equivalent in accounting. Accordingly, the petitioner has failed to establish the proffered position as a 
specialty occupation under the first criterion at 8 C.F.R. 5 214.2(h)(4)(iii)(A)(I) - a baccalaureate or higher 
degree or its equivalent is normally the minimum requirement for entry into the particular position. 
In reaching its decision, the AAO has considered the two expert opinions submitted by counsel on appeal - 
one from a professor of accounting at California State University, Fullerton and the other from the head of a 
California accounting firm. Both statements indicate that the writers have reviewed the duties of the 
proffered position and find it to be that of an accountant and, therefore, to require the beneficiary to hold a 
baccalaureate degree in accounting, business administration or finance. They do not, however, establish the 
proffered position as a specialty occupation under the first criterion. 
WAC 04 197 51850 
Page 6 
Both opinions indicate they are based on the generalized outline of accounting duties provided in the 
petitioner's June 14, 2004 letter, which, as previously discussed, describes the occupation of accountant rather 
than the day-to-day duties to be performed by the beneficiary for the petitioner's medical supply business. 
Accordingly, the conclusions regarding the proffered position are based on a list of responsibilities that do not 
offer a meaningful description of the beneficiary's duties and are of little evidentiary value in establishing a 
degree requirement for the proffered position. The AAO may, in its discretion, use as advisory opinions 
statements submitted as expert testimony. However, where an opinion is not in accord with other information 
or is in any way questionable, the AAO is not required to accept it or may give it less weight. Matter of 
Caron International, 19 I&N Dec. 791 (Comm. 1988). 
The evidentiary value of the opinions is also compromised in other ways. The statement provided by the 
accounting firm head refers both to the accounting duties listed in the petitioner's June 14, 2004 letter and to 
those described by Ashrafi Catering, an entity that is not a party to this proceeding. Therefore, it is not 
established as an evaluation of the proffered position's duties and is discounted for this reason as well. 
Matter of Caron International, 19 I&N Dec. 791 (Comm. 1988). The authority of the California State 
University professor to speak to U.S. hiring practices regarding accountants is not supported by the record. 
While the professor bases his opinion on his years of academic experience, that experience does not 
demonstrate that he is knowledgeable about the requirements imposed by U.S. employers when filling 
accounting positions. In that his opinion does not cite any industry surveys, trade publications, or other 
industry data in support of his conclusions, it is insufficient to establish that the proffered position would 
normally impose a degree requirement on individuals seeking entry-level employment. Simply going on 
record without supporting documentation is not sufficient to meet the burden of proof in these proceedings. 
Matter of Soflci, 22 I&N Dec. 158, 165 (Comm. 1998) (citing Matter of Treasure Craft of California, 14 
I&N Dec. 190 (Reg. Comm. 1972)). 
The 2006-2007 edition of the Handbook reports that not all accounting employment is performed by degreed 
accountants. Its discussion of the occupation of accountants clearly indicates that accounting positions may 
be filled by individuals holding associate degrees or certificates, or who have acquired their accounting 
expertise through experience: 
Capable accountants and auditors may advance rapidly; those having inadequate academic 
preparation may be assigned routine jobs and find promotion difficult. Many graduates of 
junior colleges or business or correspondence schools, as well as bookkeepers and accounting 
clerks who meet the education and experience requirements set by their employers, can 
obtain junior accounting positions and advance to positions with more responsibilities by 
demonstrating their accounting skills on the job. [Handbook at 721. 
Further proof of the range of academic backgrounds that may prepare an individual for accounting 
employment is provided by the credentialing practices of the Accreditation Council for Accountancy and 
Taxation (ACAT), an independent accrediting and monitoring organization affiliated with the National 
Society of Accountants. The ACAT does not require a degree in accounting or a related specialty to issue a 
credential as an Accredited Business Accountant@ /Accredited Business Advisor@ (ABA). Eligibility for the 
eight-hour comprehensive examination for the ABA credential requires only three years of "verifiable 
experience in accounting, taxation, financial services, or other fields requiring a practical and theoretical 
WAC 04 197 51850 
Page 7 
knowledge of the subject matter covered on the ACAT Comprehensive Examination." Up to two of the 
1 required years of work experience may be satisfied through college credit. 
For this reason as well, the expert opinions are insufficient to establish that employers normally impose a 
degree requirement on those seeking entry-level employment as an accountant. The unsubstantiated opinions 
do not carry the authority of the Handbook, which offers an overview of national hiring practices, draws on 
personal interviews with individuals employed in the occupation or from websites, published training 
materials and interviews with the organizations granting degrees, certification or licenses in the field, to reach 
its conclusions regarding the U.S. employers' practices when hiring accountants. 
Finally, the AAO notes that, at the time of filing, the petitioner submitted material from the Department of 
Labor's Occupational Information Network (O*Net) regarding the occupation of accountant, which indicates 
that it requires a baccalaureate degree. However, the O*Net is not a persuasive source of information as to 
whether a job requires the attainment of a baccalaureate or higher degree (or its equivalent) in a specific 
specialty. Like the Dictionary of Occupational Titles (DOT) that it replaced, the O*Net provides only general 
information regarding the tasks and work activities associated with a particular occupation, as well as the 
education, training, and experience required to perform the duties of that occupation. A Specific Vocational 
Preparation (SVP) rating is meant to indicate only the total number of years of vocational preparation required 
for a particular occupation. 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. A Job Zone rating does not specify that a bachelor's degree in a specific specialty is required. 
Therefore, the information provided by the O*Net also fails to satisfy the requirements of the first criterion at 
8 C.F.R. 9 2 14.2(h)(4)(iii)(A)(I). 
To establish the proffered position as a specialty occupation under the second criterion at 8 C.F.R. 
5 214.2(h)(4)(A), a petitioner must prove that a specific degree requirement is common to its industry in 
parallel positions among similar organizations or, alternately, that a proffered position is so complex or 
unique that it can be performed only by an individual with a degree. Although, on appeal, counsel does not 
contend that the proffered position may be established as a specialty occupation on the basis of an industry- 
wide degree requirement or its unique nature and complexity, the AAO will, nevertheless, consider the 
evidence of record as it relates to the second criterion. 
The petitioner has submitted 21 Internet job announcements for accountants, each showing a degree 
requirement for the position advertised. Having reviewed the advertisements, the AAO finds none to satisfy 
the requirements of the criterion's first prong. The announcements do not describe organizations similar to 
the petitioner, a medical supply business. Neither do they describe employment that might be considered 
parallel to the proffered position. The petitioner's failure to provide a specific and detailed description of the 
proffered position's duties precludes it from establishing the proffered position as parallel to any positions 
within similar organizations in its industry. 
' Information provided by the ACAT website (http://www.acatcredentials.ora/index.html). The Handbook 
identifies the ACAT website as one of several "Sources of Additional Information" at the end of its 
discussion of the occupation of accountants. 
WAC 04 197 5 1850 
Page 8 
To qualify the proffered position as a specialty occupation under the second prong at 8 C.F.R. 
8 214.2(h)(4)(iii)(A)(2), a petitioner must demonstrate that the position is so complex or unique that it can be 
performed only by an individual with a degree. In the instant case, the expert opinions submitted by counsel 
indicate that the proffered position requires a degreed accountant. However, as previously discussed, both 
writers' opinions are based on the broadly-outlined accounting duties provided in the petitioner's June 14, 
2004 letter in support of the Form 1-129, not a listing of the duties to be performed by the beneficiary in 
relation to the petitioner's medical supply business. Accordingly, the conclusions offered by these opinions 
may not be relied upon to distinguish the proffered position from similar but non-degreed employment based 
on its complexity or unique nature. 
The AAO next considers the criteria at 8 C.F.R. $5 214.2(h)(4)(iii)(A)(3) and (4): the employer normally 
requires a degree or its equivalent for the position; and the nature of the specific duties is so specialized and 
complex that the knowledge required to perform them is usually associated with the attainment of a 
baccalaureate or higher degree. 
To determine whether a proffered position may be established as a specialty occupation under the third 
criterion - the employer normally requires a degree or its equivalent for the position - the AAO usually 
reviews the petitioner's past employment practices, as well as the histories, including the names and dates of 
employment, of those employees with degrees who previously held the position, and copies of those 
employees' diplomas. In the instant case, the petitioner has submitted no information regarding prior 
incumbents of the proffered position and does not contend that the position may be established as a specialty 
occupation on the basis of its normal hiring practices. The petitioner has not established that it previously 
employed degreed individuals to perform the duties of the position. 
The fourth criterion requires a petitioner to establish that the nature of the specific duties of the proffered 
position is so specialized and complex that the knowledge required to perform them is usually associated with 
the attainment of a baccalaureate or higher degree. As proof that the proffered position's duties are 
sufficiently specialized and complex to satisfy the criterion's requirements, counsel offers the expert opinions 
submitted on appeal. 
However, as previously discussed, these opinions are undermined by their reliance on the description of 
accounting duties provided by the petitioner in its June 14,2004 letter of support. As they are based on duties 
typically performed by accountants rather than the day-to-day tasks to be undertaken by the beneficiary on 
behalf of the petitioner's medical supply business, they do not satisfy the requirements at 8 C.F.R. 
g 214.2(h)(4)(iii)(A)(4). Where an opinion is not in accord with other information or is in any way 
questionable, CIS is not required to accept it or may give less weight to that evidence. Matter of Caron 
International, 19 I&N Dec. 791 (Comm. 1988). Without a meaningful description of the proffered position's 
duties, the petitioner has not established them as either specialized or complex. 
Therefore, the record does not establish the proffered position as a specialty occupation under any of the 
alternate criteria at 8 C.F.R. 3 214.2(h)(4)(iii)(A). The appeal will be dismissed. 
The AAO notes that the basis for its decision differs from that relied upon by the director. An application or 
petition that fails to comply with the technical requirements of the law may be denied by the AAO even if the 
WAC 04 197 51 850 
Page 9 
Service Center does not identify all of the grounds for denial in the initial decision. See Spencer Enterprises, 
Inc. v. United States, 229 F. Supp. 2d 1025, 1043 (E.D. Cal. 2001), aff'd 345 F.3d 683 (9th Cir. 2003); see 
also Dor v. INS, 891 F.2d 997, 1002 n. 9 (2d Cir. 1989)(noting that the AAO reviews appeals on a de novo 
basis). 
For reasons related in the preceding discussion, the petitioner has failed to establish the proffered position as a 
specialty occupation. Accordingly, the AAO shall not disturb the director's denial of the petition. 
The burden of proof in these proceedings rests solely with the petitioner. Section 291 of the Act, 8 U.S.C. 
§ 136 1. The petitioner has not sustained that burden. 
ORDER: The appeal is dismissed. The petition is denied.