dismissed H-1B Case: Accounting

MATTER OF C-M-P- INC 
APPEAL OF VERMONT SERVICE CENTER DECISION 
Non-Precedent Decision of the 
Administrative Appeals Office 
DATE: JULY 28,2017 
PETITION: FORM I-129, PETITION FOR A NONIMMIGRANT WORKER 
The Petitioner, a workforce and economic development organization, seeks to temporarily employ the 
Beneficiary as an "accounting associate" 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)(15)(H)(i)(b). The H-1B program allows a U.S. employer to temporarily employ a qualified 
foreign worker in a position that requires both (a) the theoretical and practical application of a body 
of highly specialized knowledge and (b) the attainment of a bachelor's or higher degree in the 
specific specialty (or its equivalent) as a minimum prerequisite for entry into the position. 
The Director of the Vermont Service Center denied the petition, concluding that the Petitioner had 
not established that the proffered position qualifies as a specialty occupation. 
On appeal, the Petitioner submits a brief and asserts that the Director erred in her conclusion. 
Upon de novo review, we will dismiss the appeal. 
I. LEGAL FRAMEWORK 
Section 214(i)(l) of the Act, 8 U.S.C. § 1184(i)(l), defines the term "specialty occupation" as an 
occupation that requires: 
(A) theoretical and practical application of a body of highly speeialized 
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: 
(1) A baccalaureate or higher degree or its equivalent is normally the minimum 
requirement for entry into the particular position; 
Matter ofC-M-P- Inc 
(2) The degree requirement is common to the industry in parallel positions among 
similar organizations or, in the alternative, an employer may show that its 
particular position is so complex or unique that it can be performed only by an 
individual with a degree;, 
(3) The employer normally requires a degree or its equivalent for the position; or 
( 4) The nature of the specific duties [is] so specialized and complex that 
knowledge required to perform the duties is usually associated with the 
attainment of a baccalaureate or higher degree. 
8 C.F.R. § 214.2(h)(4)(iii)(A). We have consistently interpreted the term "degree" to mean not just 
any baccalaureate or higher degree, but one in a specific specialty that is directly related to the 
proposed position. See Royal Siam Corp. v. Cherto.ff, 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 
The Petitioner seeks to employ the Beneficiary in an "accounting associate" position. In response to 
the Director's request for evidence (RFE), the Petitioner submitted a document entitled "Job 
Description," which provided the following overview of the proffered position: 
Collection of organization incoming revenue and safekeeping and banking of such 
revenue in a timely manner. 
Recording receipts with responsibility for ensuring that all details are accurately 
entered and that there is adequate back of documents for each transaction. 
Ensuring that all invoices are properly authorized and have relevant supporting 
documentation before processing payments, preparation of checks, obtaining 
signatures, and responsibility for ensuring that payments are distributed in a timely 
manner. 
Responsible for distribution of paychecks to employees. 
Perform reconciliation of all bank accounts as well as other reconciliations of 
financial records. 
Preparation of audit related schedules and maintenance of all internal financial 
schedules as required. 
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Matter ofC-M-P- Inc 
Timely preparation of Program Expense Report Summaries and claims for Specific 
Programs. 
Making adjusting journal entries and any other related work as directed by the Fiscal 
Director. 
Responsible for the maintenance of files for all fiscal related documents. 
Develop procedures for implementation of approved policies. 
Update and maintain the organization's personnel manual. 
Monitor regulatory and legal changes applicable to the organization and assist in 
developing compliance measures. 
Explain the Organization's personnel policies to new hires as well current employees. 
Serve as a link between employees and management by handling HR related issues 
and bringing resolution to such issues in a timely manner. 
Verify and maintain all documentation pertaining to personnel activities. 
Record and update data for each employee in a timely manner to enable payroll 
processmg. 
Furnish personnel information to authorized persons. 
Performs related work as required. 
The Petitioner states that the position requires at least a bachelor's degree in accounting and at least 
two years of experience in the accounting field. 
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. 
Specifically, the record does not establish that the job duties require an educational background, or 
its equivalent, commensurate with a specialty occupation.' 
1 The Petitioner submitted documentation to support the H-1 B petition, including evidence regarding the proffered 
position and its business operations. While we may not discuss every document submitted, we have reviewed and 
considered each one. 
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Matter ofC-M-P- Inc 
A. First Criterion 
We tum first to the criterion at 8 C.P.R. § 214.2(h)(4)(iii)(A)(l), which 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.2 
On the labor condition application (LCA)3 submitted in support of the H-lB petition, the Petitioner 
designated the proffered position under the occupationa] category "Bookkeeping, Accounting, and 
Auditing Clerks," corresponding to the Standard Occupational Classification (SOC) code 43-3031 at 
a Level II wage rate.4 To inform this inquiry, we look to the Handbook's chapter on "Bookkeepers, 
Accounting, and Auditing Clerks. "5 
This Handbook chapter states, in pertinent part, that "[ e ]mployers 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."6 
Accordingly, 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 the "Bookkeepers, Accounting, 
and Auditing Clerks" occupation. Moreover, the Petitioner has not provided documentation from 
another probative source to substantiate its assertion regarding the minimum requirement for entry 
into. this particular position. Thus, the Petitioner has not satisfied the criterion at 8 C.P.R. 
§ 214.2(h)( 4)(iii)(A)(l). . 
2 
All of our references are to the 2016-2017 edition of the Handbook, which may be accessed in print or at the Internet 
site http://www.bls.gov/ooh/. We do not, however, maintain that the Handbook is the exclusive source of relevant 
information. That is, the occupational category designated by the Petitioner is considered as an aspect in establishing the 
general tasks and responsibilities of a proffered position, and we regularly review the Handbook on the duties and 
educational requirements of the wide variety of occupations that it addresses. Nevertheless, to satisfy the first criterion, 
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. 
3 
The Petitioner is required to submit a certified LCA to U.S. Citizenship and Immigration Services 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). 
4 The Petitioner classified the proffered position at a Level II wage. We will consider this selection in our analysis of the 
position. The "Prevailing Wage Determination Policy Guidance" issued by the DOL provides a description of the wage 
levels. DOL's wage-level guidance specifies that a Level II designation is reserved for positions involving only 
moderately complex tasks requiring limited judgment. 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. 
5 
For additional information regarding the occupational category "Bookkeeping, Accounting, and Auditing Clerks," see 
the Handbook, Bookkeeping, Accounting, and Auditing Clerks (20 16-17 ed.). 
6 
See id. /, 
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Matter ofC-M-P- Inc 
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 
contemplates common industry practice, while the alternative prong narrows its focus to the 
Petitioner's specific position. 
1. First Prong 
To satisfy this 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. 
We generally consider the following sources of evidence to determine if there is such a common 
degree requirement: 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 establish 
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) (considering these "factors" to inform the commonality of a degree requirement)). 
Here and as already discussed, the Petitioner has not established that its proffered position is one for 
which the Handbook (or another independent, authoritative source) reports an industry-wide 
requirement for at least a bachelor's degree in a specific specialty or its equivalent. We incorporate by 
reference our previous discussion on the matter. Also, 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 to establish that such firms "routinely employ and recruit only degreed 
individuals." 
\ 
In response to the RFE, the Petitioner submitted four job vacancy announcements for positions it 
claims are parallel to the proffered position in similar organizations. We have reviewed the vacancy 
announcements, and find them unpersuasive. 
The firsf posting is for a bookkeeper position with While this 
posting indicates that the position requires an individual with a bachelor's degree in finance or 
accounting, and at least two years of general accounting experience, we note that this posting 
appears on employer's letterhead. There is no indication that this posting has been published on the 
Internet or through other public sources, which undermines the legitimacy and existence of the 
position proffered in the posting. 
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Matter ofC-M-P- Inc 
The posting by which advertises an opening for an accounting associate, states that a 
bachelor's degree in accounting is preferred, but not required. The fact that this employer states a 
preference for degree does not establish that the proffered position necessitates the holding of a 
degree in a specific specialty for entry into the position. 
The posting by also solicits an accounting associate, and indicates that candidates mus.t 
possess a bachelor's degree. However, the posting does not state a requirement that the degree be in 
a specific specialty.7 In addition, indicates that it is "the world's largest artist-ticketing 
platform and leading concert discovery service." As noted above, the Petitioner is a workforce and 
economic development organization. It appears, therefore, that the posting by is not for a 
parallel position within the Petitioner's industry. 
Likewise, the final posting is for an accounting associate at a "confidential company." Given that 
we are unable to determine the nature of the industry from which this posting originates, we are 
unable to determine whether it represents a common degree requirement for a parallel position 
within the Petitioner's industry. 
Accordingly, 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. § 214.2(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. 
The Petitioner claims 
that the particular position is so complex or unique because of the scale and 
nature of the Petitioner's business. In support, the Petitioner submits documents regarding its 
business operations, and also submits various samples of the Beneficiary's work product. 
Considered within the context of the Petitioner's operations, we find the ~ecord insufficient to 
demonstrate that the Beneficiary's position consisting heavily of bookkeeping duties 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. The Petitioner has not explained in detail how duties such as 
7 
Submitting a vacancy announcement where a bachelor's degree is a sufficient minimum requirement for entry into the 
proffered position is inadequate to establish that the proposed position qualifies as a specialty occupation under this 
criterion. The Petitioner must demonstrate that the proffered position requires a precise and specific course of study that 
relates directly and closely to the position in question. There must be a close correlation between the required 
specialized studies and the position; thus, the mere requirement of a degree, without further specification, does not 
establish the position as a specialty occupation. Cf Matter of Michael Hertz Assocs., 19 I&N Dec. 558, 560 (Comm'r 
1988) ("The mere requirement of a college degree for the sake of general education, or to obtain what an employer 
perceives to be a higher caliber employee, also does not establish eligibility."). 
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Matter ofC-M-P- Inc 
preparmg financial records usmg common accounting software (e.g., distributing 
paychecks to employees, recording receipts, and reconciling bank accounts, would 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 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 it claims are so 
complex or unique. While a few related courses may be beneficial or even necessary to perform 
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. 
The Petitioner also high~ights the growth of its business and submits a timeline summary of its 
achievements on appeal, asserting that it requires the services of the Beneficiary in order to 
"maintain its excellent performance and to achieve greater goals." The record, however, does not 
establish that the role of the Beneficiary, as an accounting associate, is so complex or unique within 
the context of the Petitioner's operations that at least a bachelor's degree in a specific specialty is 
required. 
The Petitioner has not satisfied the second alternative prong of8 C.F.R. § 214.2(h)(4)(iii)(A)(2). 
C. Third Criterion 
The third criterion of 8 C.F.R. § 214.2(h)(4)(iii)(A) entails an employer demonstrating that it 
normally requires a bachelor's degree in a specific specialty, or its equivalent, for the position. 
Evidence provided in support of this criterion may include, but is not limited to, documentation 
regarding the Petitioner's past recruitment and hiring practices, as well as information regarding 
employees who previously held the position. 
The Petitioner offered a copy of its own job advertisement in support of this criterion, which is 
identical to the position description and requirements submitted in response to the Director's RFE, 
which states that a bachelor's degree in accounting is required for entry into the proffered position. 
The record, however, must establish that a petitioner's stated degree requirement is not a matter of 
preference for high-caliber candidates but is necessitated instead by performance requirements of the 
position. See Defensor, 201 F.3d at 387-88. 
The Petitioner also submitted the academic credentials, resume, and 2014 IRS Form W-2, Wage and 
Tax Statements, for one of its other employees. We note, however, that the resume for this 
individual indicates that she held the position of both "bookkeeping instructor" and "bookkeeper" 
from 2005 to present, thereby raising questions regarding what portion of her job duties was actually 
based in bookkeeping, and what portion was instructional in nature. The Petitioner, merely 
resubmitted the same description of duties of the proffered position it submitted with the petition, 
and did not provide the job duties and day-to-day responsibilities for these individuals. The 
Petitioner also did not submit any information regarding the complexity of the job duties, 
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Matter ofC-M-P- Inc 
supervisory duties (if any), independent judgment required, or the amount of supervlSlon 
received. Accordingly, it is unclear whether the duties and responsibilities of these individuals are 
the same or similar to the proffered position. 
' Moreover, while the Petitioner asserts that this previous employee holds a degree in accounting, the 
academic credentials submitted reflect that, contrary to the Petitioner's assertions, she holds a degree 
in business administration. Although her resume claims that her degree was obtained with a 
concentration in accounting, we are unable to ascertain the veracity of this statement absent 
additional evidence, such as transcripts or educational evaluations. 
I 
Finally, the Petitioner was established in 1973. Consequently, it cannot be determined how 
representative the Petitioner's claim regarding this individual is of its normal recruiting and hiring 
practices over a 44-year period. Without further information, the submission regarding this 
individual is not persuasive in establishing that the Petitioner normally requires at least a bachelor's 
degree in a specific specialty, or its equivalent, for the proffered position. 
While 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. If we were 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, 201 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"). 
Therefore, the Petitioner has not satisfied the criterion at 8 C.P.R.§ 214.2(h)(4)(iii)(A)(3). 
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 
usually associated with the attainment of a baccalaureate or higher degree in a specific specialty, or 
its equivalent. ' 
While the Petitioner provided a description of the proffered position and information regarding its 
business operations, the evidence does not establish that the duties are more specialized and complex 
than positions that are not usually associated with at least a bachelor's degree in a specific specialty, 
( or its equivalent. Again, the Petitioner has designated the proffered position as a Level II position on 
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Matter ofC-M-P- Inc 
the LCA, indicating that it is a position for an employee who has a good understanding of the 
occupation but who will only perform moderately complex tasks that require limited judgment. 8 
Without further evidence, the Petitioner has not demonstrated that its proffered position is one with 
specialized and complex duties, as such a position within this occupational category would likely be 
classified at a higher-level, requiring a substantially higher prevailing wage.9 ' 
The Petitioner claims that the Beneficiary is well-qualified for the position, and references her 
qualifications. However, the test to establish a position as a specialty occupation is not the education 
or experience of a proposed beneficiary, but whether the position itself requires at least a bachelor's 
degree in a specific specialty, or its equivalent. The Petitioner did not sufficiently develop relative 
specialization and complexity as an aspect of the duties of the position. 
The Petitioner has not satisfied the criterion at 8 C.F.R. § 214.2(h)(4)(iii)(A)(4). 
IV. CONCLUSION 
As the Petitioner has not satisfied one of the criteria at 8 C.F.R. § 214.2(h)(4)(iii)(A), it has not 
demonstrated that the proffered position qualifies as a specialty occupation. 
ORDER: The appeal is dismissed. 
Cite as Matter ofC-M-P-lnc, ID# 519831 (AAO July 28, 2017) 
8 See U.S. Dep't of Labor, Emp't & Training Admin., supra note 4. 
9 In certain occupations (e.g., doctors or lawyers), an entry-level position would still require an advanced degree in a 
specific specialty, or its equivalent, for entry. Similarly, however, a Level IV wage-designation would not reflect that an 
occupation qualifies as a specialty occupation if that higher-level position does not have an entry requirement of at least 
a bachelor's degree in a specific specialty, or its equivalent. That is, a position's wage level designation may be a 
relevant factor but is not itself conclusive evidence that a proffered position meets the requirements of section 214(i)( I) 
ofthe Act. 
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