dismissed H-1B Case: Accounting

U.S. Department of Homeland Security 
20 Massachusetts Ave. NW, Rrn. A3042 
Washington, DC 20529 
U.S. Citizenship 
and Immigration 
FILE: WAC 03 262 52383 Office: CALIFORNIA SERVICE CENTER Date: FEB 2 3 ic:aE 
PETITION: Petition for a Nonirnmigrant Worker Pursuant to Section lOl(a)(lS)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 5 1 lOl(a)(lS)(H)(i)(b) 
ON BEHALF OF PETITIONER: Self-represented 
INSTRUCTIONS: 
This is the decision of the Administrative Appeals Office in your case. All materials have been returned 
to the office that originally decided your case. Any further inquiry must be made to that office. 
Robert P. Wiemann, Director 
Administrative Appeals Office 
WAC 03 262 52383 
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DISCUSSION: The service center director denied the nonimmigrant visa petition. The matter is now on 
appeal before the Administrative Appeals Office (AAO). The appeal will be dismissed. The petition will be 
denied. 
The petitioner is a law office. It seeks to employ the beneficiary as a full-time accountant and to classify 
her as a nonimrnigrant worker in a specialty occupation pursuant to section lOl(a)(lS)(H)(i)(b) of the 
Immigration and Nationality Act (the Act), 8 U.S.C. 5 1101 (a)(l 5)(H)(i)(b). 
The director denied the petition on the ground that the record failed to establish that the proffered position 
qualifies as a specialty occupation. 
Section 214(i)(l) of the Act, 8 U.S.C. 5 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. 
As provided in 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 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 "degree7' in the criteria at 8 C.F.R. 
5 214.2(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. 
The record of proceeding before the AAO contains (1) Form 1-129 and supporting documentation; (2) the 
director's request for evidence (RFE); (3) the petitioner's response to the RFE; (4) the notice of decision; 
and (5) Form I-290B, an appeal brief, and supporting materials. The AAO reviewed the record in its 
entirety before issuing its decision. 
WAC 03 262 52383 
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In a letter accompanying Form 1-129 the petitioner describes itself as a law office, specializing in 
immigration, Medi-Cal, and estate planning, with a clientele primarily of Japanese, Russian, and 
Lithuanian descent. The petitioner, a sole proprietorship, states that it was established in 1996 and has 
five employees. In 2002, according to its federal income tax return, the petitioner had gross receipts of 
$254,436. The petitioner seeks to employ the beneficiary as an accountant and lists the duties of the 
position (in its initial letter) as follows: 
Monthly bookkeeping utilizing double entry accounting and bank reconciliations. 
Monthly payroll handling as well as preparation of quarterly and year-end payroll returns. 
State and federal tax returns. 
Ongoing interactive communication with clients from diverse ethnic and cultural 
backgrounds. Knowledge of Lithuanian and Russian languages as well as business habits and 
culture of the above communities is of predominant importance. 
According to the petitioner, the proffered position requires a bachelor's degree in finance. The 
beneficiary is qualified for the position, the petitioner declares, by virtue of her four-year diploma in 
accountancy from Kaunus University of Technology in Lithuania, granted on June 26,2002. 
In response to the RFE the petitioner listed some additional duties of the proffered position: 
Understand and utilize MS Word, MS Excel, Power Point Access, Quick Books, ADP Payroll 
Processing software and managerial accounting software. 
Responsible for all accounting functions including accounts payable, accounts receivable, payroll 
preparation, federal and state tax returns. 
Create and manage spreadsheets. 
Furnish annual audit for outside auditors. 
Prepare annual operating plan, financial planningJanalysis, forecasting. 
Prepare revenue and standard cost analysis. 
Legal billing. 
In his decision the director found that a majority of the proffered position's duties are those of a 
bookkeeper, rather than an accountant, as those two occupations are described in the Department of Labor 
(D0L)'s Occupational Outlook Handbook (Handbook). A baccalaureate degree in accounting, the 
director noted, is not a minimum requirement for entry into a bookkeeping position. The director found 
that the duties of the proffered position could be performed by an experienced individual with less than a 
baccalaureate degree in accounting. The director determined that a degree requirement is not common to 
the industry in parallel positions among similar organizations to the petitioner, that the petitioner normally 
requires a degree for the position, or that the duties of the position are so specialized and complex that 
baccalaureate level knowledge is required to perform them. The director concluded that the proffered 
position does not qualify as a specialty occupation under any of the criteria enumerated at 8 C.F.R. 
5 214.2(h)(4)(iii)(A). 
On appeal the petitioner asserts that the duties of the proffered position are primarily those of an 
accountant, an occupation with specialized and complex duties that requires a baccalaureate degree in 
accounting. According to the petitioner, the evidence of record shows that it has previously hired 
accountants with baccalaureate level education for the proffered position, and that it is common for law 
WAC 03 262 52383 
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firms similar in size to the petitioner to hire accountants with baccalaureate degrees in accounting. In the 
petitioner's view, the proffered position qualifies as a specialty occupation under each of the criteria 
enumerated at 8 C.F.R. 5 214.2(h)(4)(iii)(A). 
In determining whether a position meets the statutory and regulatory criteria of a specialty occupation, 
CIS routinely consults the DOL Handbook, supra, as an authoritative source of information about the 
duties and educational requirements of particular occupations. Factors typically considered are whether 
the Handbook indicates a degree is required by the industry; 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, Znc. v. Reno, 36 F.Supp. 2d 1151, 1165 (D.Minn. 1999) (quoting HirdIBlaker 
Corp. v. Sava, 712 F.Supp. 1095, 1102 (S.D.N.Y. 1989)). CIS also analyzes the specific duties and 
complexity of the position at issue, with the Handbook's occupational descriptions as a reference, as well 
as the petitioner's past hiring practices for the position. See Shanti Inc. v. Reno, id., at 1165-66. 
According to the Handbook there are four major fields of accounting - public, management, government, 
and internal auditors - of which management accountant appears closest to the proffered position in this 
case. As described in the Handbook, 2004-05 edition, at 68-69: 
Management accountants - also called cost, managerial, industrial, corporate, or private 
accountants - record and analyze the financial information of the companies for which 
they work. Other responsibilities include budgeting, performance evaluation, cost 
management and asset management. Usually, management accountants are part of 
executive teams involved in strategic planning or new-product development. They 
analyze and interpret the financial information that corporate executives need to make 
sound business decisions. They also prepare financial reports for nonrnanagement 
groups, including stockholders, creditors, regulatory agencies, and tax authorities. 
Within accounting departments, they may work in various areas including financial 
analysis, planning and budgeting and cost accounting. 
Most accounting positions require at least a bachelor's degree in accounting or a related field, as indicated 
in the Handbook, id., at 70. The Handbook goes on to say, however, that some junior accounting 
positions require less than a baccalaureate degree: 
Many graduates of junior colleges and business and 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. 
Id. at 71. Thus, although most accounting positions require a baccalaureate degree in accounting or a 
related specialty, it is possible to enter related positions in the occupational field with less than a 
baccalaureate educational background andlor experience as a bookkeeper or accounting clerk. 
The Handbook's subsection "Sources of Additional Information" (page 74) refers the reader to the 
Internet site for the American Council for Accountancy and Taxation (ACAT), the professional 
organization that provides the credentials Accredited Business AccountantB/Accredited Business 
WAC 03 262 52383 
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Advisors@ (ABA).' That Internet site reveals that a degree in accounting or a related specialty is not 
required for ABA accreditation. Eligibility for the eight-hour comprehensive examination for the ABA 
credential requires three years of "verifiable experience in accounting, taxation, financial services, or 
other field requiring a practical and theoretical knowledge of the subject matter covered on the ACAT 
Comprehensive Examination." "Up to two" of the required years of work experience "may be satisfied 
through college credit." 
The Handbook describes the occupation of bookkeeping, accounting, and auditing clerks as follows: 
Bookkeeping, accounting, and auditing clerks are an organization's financial 
recordkeepers. They update and maintain one or more accounting records, including 
those which tabulate expenditures, receipts, accounts payable and receivable, and profit 
and loss. They have a wide range of skills and knowledge from full-charge bookkeepers 
who can maintain an entire company's books to accounting clerks who handle specific 
accounts. All of these clerks make numerous computations each day and increasingly 
must be comfortable using computers to calculate and record data. 
In small establishments, bookkeeping clerks handle all financial transactions and 
recordkeeping. They record all transactions, post debits and credits, produce financial 
statements, and prepare reports and summaries for supervisors and managers. 
Bookkeepers also prepare bank deposits by compiling data from cashiers, verifying and 
balancing receipts, and sending cash, checks, or other forms of payment to the bank. 
They also may handle payroll, make purchases, prepare invoices, and keep track of 
overdue accounts. 
In large offices and accounting departments, accounting clerks have more specialized 
tasks . . . such as accounts payable . . . or accounts receivable . . . . Entry-level accounting 
clerks post details of transactions, total accounts, and compute interest charges. They 
also may monitor loans and accounts, to ensure that payments are up to date. More 
advanced accounting clerks may total, balance, and reconcile billing vouchers; ensure 
completeness and accuracy of data on accounts; and code documents, according to 
company procedures. 
' At its Internet site (http://www.nsacct.org/acat.asp), the National Society of Accountants describes 
ACAT as follows: 
The Accreditation Council for Accountancy and Taxation (ACAT) is an independent 
accrediting and monitoring organization affiliated with the National Society of 
Accountants. ACAT accredits professionals in independent practice who have 
demonstrated measurable knowledge of the principles, practices, and ethical standards of 
accounting, taxation, information technology and related financial services. 
2 The ACAT Internet site (http://www.acatcredentials.org/index.htrnl) states that the examination tests 
"proficiency in financial accounting, reporting, statement preparation, taxation, business consulting 
services, business law, and ethics." 
WAC 03 262 52383 
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Auditing clerks verify records of transactions posted by other workers. They check 
figures, postings, and documents to ensure that they are correct, mathematically accurate, 
and properly coded. They also correct or note errors for accountants or other workers to 
adjust. . . . 
Demand for full-charge bookkeepers is expected to increase, because they are called 
upon to do much of the work of accountants, as well as perform a wider variety of 
financial transactions, from payroll to billing. Those with several years of accounting or 
bookkeeper certification will have the best job prospects [emphasis added]. 
Handbook, id., at 437-38. According to the Handbook, a two-year associate's degree in business or 
accounting is often required for bookkeeping and accounting clerk positions. See id. at 434. A four-year 
bachelor's degree is not required for entry-level positions, the Handbook indicates, though many such degree- 
holders accept bookkeeping and accounting clerk positions to get into the field or a particular company with 
the aim of being promoted to professional or managerial positions. See id. The Handbook also indicates that 
for tax preparers the most significant source of education is on-the-job training. See id. at 649. 
In determining the nature of a particular position, and whether it qualifies as a specialty occupation, the 
duties that will actually be performed are dispositive, not the title of the position. The petitioner must 
show that the duties of the position normally require a degree in a specialty field. The critical issue is not 
the employer's self-imposed standard, 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 a minimum for entry into the occupation. C' Defensor v. 
Meissner, 201 F.3d 384,387-88 (5th Cir. 2000). 
The record in this case does not establish that the proffered position requires a baccalaureate degree in 
accounting or a related specialty. While the position may include some duties that involve accounting 
functions, the AAO is not persuaded that they are at a level of specialization or complexity that they 
require the theoretical and practical application of a body of highly specialized knowledge and a 
baccalaureate degree or its equivalent in the field of accounting or a related specialty field. The proffered 
position lacks important attributes of a management accounting position, as described in the Handbook. 
For example, the Handbook indicates that management accountants are involved in strategic planning or 
new-product development, usually as part of an executive team, and prepare financial reports for 
nonmanagement groups like stockholders and creditors. These functions are not reflected in the 
petitioner's description of the proffered position. Though "financial planninglanalysis, forecasting" and 
"cost analysis" are among the duties listed by the petitioner, no details have been provided about these 
tasks or how they relate to the business of a solo legal practice. Thus, the scope of the proffered position 
lacks both the breadth and the depth of a management accounting position. 
As previously noted, the petitioner states that it has five employees and its 2002 income tax statement 
indicates a gross annual income of approximately $250,000. While the size of the company does not, in 
and of itself, determine a company's need for an accountant, its income level and scale of operations does 
have a direct and substantial bearing on the scope of the duties the beneficiary would perform in the 
proffered position. The responsibilities associated with an annual income in the range of $250,000 differ 
greatly from the responsibilities associated with an annual income in the millions, or tens of millions, or 
from the responsibilities of performing accounting work for multiple clients. 
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Considering the duties of the proffered position and the nature and scale of the petitioner's business 
operations, the AAO concludes that the position is a combination bookkeeping, accounting, and auditing 
clerk, as described in the Handbook. Many of the job duties - including monthly bookkeeping and bank 
reconciliations, handling employee payroll, monitoring accounts payable and receivable, and billing 
clients - accord with the Handbook's description of bookkeeping clerks in small establishments, who 
"handle all financial transactions and recordkeeping" and whose specific duties include such functions as 
recording all transactions, producing financial statements, preparing reports for supervisors and management, 
preparing bank deposits by compiling data from cashiers, verifying and balancing receipts, preparing 
invoices, and keeping track of overdue accounts. Another job duty - furnishing an annual audit for outside 
auditors - appears to accord with the duties of an auditing clerk. As discussed in the Handbook, a 
baccalaureate or higher degree is not the normal minimum requirement for entry into bookkeeping, 
accounting, and auditing clerk positions, though employers often require a two-year associate's degree in 
business or accounting. Since bookkeeping, accounting, and auditing clerks do not require a 
baccalaureate degree in accounting or a related specialty, the proffered position does not meet the first 
alternative criterion of a specialty occupation at 8 C.F.R 5 214.2(h)(4)(iii)(A)(l). 
With regard to the second alternative criterion of a specialty occupation, at 8 C.F.R. 5 214.2 
(h)(4)(iii)(A)(2), an affidavit has been submitted on appeal from a sole practitioner, like the petitioner, 
who states that his annual income is approximately $125,000 and that he employs an accountant with a 
bachelor's degree in business, with a specialty in accounting, who "performs all bookkeeping and 
accounting-related matters in my office." The affiant did not provide a detailed list of his accountant's 
duties. Thus, the AAO is unable to detennine that the duties of that position are the same or similar to the 
duties of the proffered position in this case. Furthermore, one letter does not constitute an industry 
standard. The AAO determines that the affidavit from the sole practitioner is not persuasive evidence that 
a degree requirement in a specific specialty is common to the petitioner's industry in parallel positions 
among similar organizations, as required for the proffered position to qualify as a specialty occupation 
under the first prong of 8 C.F.R. 5 214.2(h)(4)(iii)(A)(2). 
Nor does the record establish that the proffered position is so complex or unique that it can only be 
performed by an individual with a bachelor's degree in accounting or a related specialty, as required for 
the position to qualify as a specialty occupation under the second prong of 8 C.F.R. 5 214.2 
(h)(4)(iii)(A)(2). 
3 According to the website for Skyline College, a community college located in San Mateo, California, 
(www.skylinecoliege.net), an associate's degree in business or accounting would involve learning the fundamentals 
about financial accounting principles and concepts, balance sheets, income statements, cash flow statements, the 
GAAP, forecasting, budgeting, cost accounting, and break even analysis, as well as developing and operating a 
computerized accounting system using tools such as QuickBooks, QuickBooks Pro, or Peachtree, an integrated 
commercial accounting software package that is used to review, differentiate, and interpret accounting concepts and 
data in a multitude of business situations. 
4 Another duty of the proffered position is the preparation of tax returns, which can be performed by a tax preparer. 
As indicated in the Handbook, id., at 649, the most significant source of education for a tax preparer is on-the-job 
training, not a baccalaureate or higher degree in a specialty. Thus, a tax preparer is not a specialty occupation. 
, WAC 03 262 52383 
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As for the third alternative criterion of a specialty occupation, at 8 C.F.R. 3 214.2(h)(4)(iii)(A)(3), the 
petitioner has submitted an affidavit on appeal asserting that it has hired full-time accountants since 1997, 
and that a bachelor's degree in accounting has always been required for the position. The petitioner also 
states that it employs a bookkeeper without a bachelor's degree in accounting. Earlier, in response to the 
RFE, the petitioner submitted another affidavit asserting that it employed as an 
accountant from October 2001 to January 2003 andin the same capacity since March 15, 
2004, both of whom have bachelor's degrees in accounting. In addition, affidavits were submitted from 
Msand Ms.ach of whom stated that she worked for the petitioner in the time frames 
indicated and that she has a bachelor's degree in accounting. No corroborating documentation has been 
submitted to confirm any of the foregoinginformation. f either MS.- Ms.-described the 
duties of their positions or furnished a photocopy of her accounting degree. Nor has the petitioner 
submitted any documentary evidence - such as pay stubs or employee records - demonstrating that it 
employed either of those individuals. The petitioner's 2002 tax return does not record that wages were 
paid to any employees. An amount of $63,139 was listed for "outside services," but the tax return does 
not indicate the nature of those services. The record includes a payroll tax record from April 15, 2003 to 
January 17, 2004, a time period not covered by either affidavit. Simply going on record without 
supporting documentary evidence does not satisfy the petitioner's burden of proof. See Matter of Sofici, 
22 I&N Dec. 158, 165 (Comm. 1998) (citing Matter of Treasure Craft of California, 14 I&N Dec. 190 
(Reg. Comrn. 1972)). The AAO concludes that the affidavits in the record fail to establish that the 
petitioner normally requires a bachelor's degree in accounting or a related specialty for the proffered 
position, as required for it to qualify as a specialty occupation under 8 C.F.R. $ 214.2(h)(4)(iii)(A)(3). 
Lastly, the proffered position does not meet the fourth alternative criterion of a specialty occupation, at 
8 C.F.R. 5 214.2(h)(4)(iii)(A)(#), because the record does not establish that the duties of the position are 
so specialized and complex that the knowledge required to perform them is usually associated with a 
baccalaureate or higher degree in a specific specialty. In accord with the director's decision, AAO 
determines that the duties of the position do not exceed the occupational scope of a bookkeeping, 
accounting, or auditing clerk and could be performed by an individual with less than baccalaureate level 
knowledge in accounting or a related specialty. 
Thus, the proffered position does not meet any of the qualifying criteria of a specialty occupation 
enumerated at 8 C.F.R. 3 214.2(h)(4)(iii)(A). The petitioner has not established that the beneficiary will 
be coming temporarily to the United States to perform services in a specialty occupation, as required 
under section 10l(a)(l5)(H)(i)(b) of the Act, 8 U.S.C. § 1 lOl(a)(lS)(H)(i)(b). 
The petitioner bears the burden of proof in these proceedings. See section 291 of the Act, 8 U.S.C. 3 1361. 
The petitioner has not sustained that burden. Accordingly, the AAO will not disturb the director's decision 
denying the petition. 
ORDER: The appeal is dismissed. The petition is denied.