dismissed H-1B Case: Accounting

PUBLIC COW 
U.S. Department of Homeland Security 
20 Mass. Ave. N.W., Rm. A3042 
Washington. DC 20529 
U. S. Citizenship 
and Immigration 
FILE: WAC 04 063 5 1975 Office: CALIFORNIA SERVICE CENTER Date: OCT tWI 
IN RE: Petitioner: 
Beneficiary: 
PETITION: Petition for a Nonimmigrant Worker Pursuant to Section 10 1 (a)( 1 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: 
This is the decision of the Administrative Appeals Office in your case. All documents have been returned 
to the office that originally decided your case. Any firther inquiry must be made to that office. 
Robert P. Wiemann, Director 
Administrative Appeals Office 
WAC 04 063 5 1975 
Page 2 
DISCUSSION: The director 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 wireless products that seeks to employ the beneficiary as a budget 
accountant. The petitioner, therefore, endeavors to classify the beneficiary as a nonimrnigrant worker in a 
specialty occupation pursuant to section 10 1 (a)( 1 S)(H)(i)(b) of the Immigration and Nationality Act (the 
Act), 8 U.S.C. 5 1 lOl(a)(lS)(H)(i)(b). 
The director denied the petition on the basis that the petitioner had failed to establish that the proposed 
position meets the definition of a specialty occupation as set forth at 8 C.F.R. 3 214.2(h)(4)(iii)(A). 
Section 214(i)(l) of the Immigration and Nationality Act (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. 
The term "specialty occupation" is further defined at 8 C.F.R. 5 214.2(h)(4)(ii) as: 
[A]n occupation which requires theoretical and practical application of a body of hghly 
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: 
(1) A baccalaureate or higher degree or its equivalent is normally the minimum 
requirement for entry into the particular position; 
(2) The degree requirement is common to the industry in parallel positions among 
similar organizations or, in the alternative, an employer may show that its particular 
position is so complex or unique that it can be performed only by an individual with 
a degree; 
(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. 
WAC 04 063 5 1975 
Page 3 
Citizenship and Immigration Services (CIS) interprets the term "degree" 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 proposed position. 
The record of proceeding before the AAO contains (1) the Form 1-129 and supporting documentation; (2) the 
director's request for evidence (WE); (3) the petitioner's WE response and supporting documentation; 
(4) the director's denial letter; and (5) the Form I-290B and supporting documentation. The AAO reviewed 
the record in its entirety before issuing its decision. 
The petitioner, a distributor of wireless products with four employees, was established in 1998 and has a 
gross annual income of $829,658. It proposes to hire the beneficiary as a budget accountant. In counsel's 
response to the director's request for evidence, the duties of the proposed position were set forth as follows: 
Analyze financial information detailing assets, liabilities[,] and capital and prepare balance 
sheet, financial statements, profit and loss statements[,] and other reports to summarize 
current and projected company financials using computer software. Apply the matching rule 
to the allocation of expired cost for capital and expenditures and revenue expenditures. 
Account for the disposal of depreciable assets. Apply the matchmg rule to goodwill. 
Classify variable costs, semi-variable cost[,] and fixed assets. Compute the break-even 
points. Use contribution margin analysis to estimate levels of sales that will produce 
planned profits. Monitor the budget by reviewing reports and accounting records to 
determine if allocated funds have been spent as specified to recommend for new or revised 
plans and procedures. 
Analyze financial information to prepare entries to accounts. Apply horizontal analysis, 
trend analysis and vertical analysis to financial statements. Apply ratio analysis to financial 
statements in the study of the company's liquidity, profitability, long-term solvency[,] and 
market tests. 
Set up a voucher system to give documentary proof and written authorization for business 
transactions. Establish a petty cash fund and prepare and prepare [sic] petty cash vouchers 
for each expenditure. 
Reimburse petty cash fund at specific intervals. Track down losses on uncollectible 
accounts (bad debts) and match them against [the] company's profits. Estimate uncollectible 
accounts['] expense. Write off uncollectible accounts. Account for cash and short-term 
investments. 
Analyze the forms, records, procedures, processing methods, and reports used by the 
business. Make minor or major revisions where appropriate. Integrate control measures 
throughout the accounting system. Advise owner of the tax advantages and disadvantages of 
certain business decisions. 
Maintain budgeting systems which provide control of expenditures made to carry out 
activities, such as advertising and marketing, production, maintenance and to project 
activities of the company. Negotiate [dental] HMO and [mledical contracts, negotiate fee[,] 
and prepare fee schedule for health services. 
WAC 04 063 5 1975 
Page 4 
The director denied the petition, finding that the petitioner had satisfied none of the four criteria set forth at 
8 C.F.R. 5 2 14.2(h)(4)(iii)(A), and therefore had not established that the proposed position qualifies for 
classification as a specialty occupation. 
On appeal, counsel contends that the director erred in denying the petition, and that the proposed position 
qualifies for classification as a specialty occupation. 
The AAO agrees with counsel that, as a general matter, accountant positions normally qualify for 
classification as specialty occupations. However, the AAO disagrees with counsel's assertion that the 
position proposed here is that of an accountant. 
In determining whether a proposed position qualifies as a specialty occupation, CIS looks beyond the title 
of the position and determines, from a review of the duties of the position and any supporting evidence, 
whether the position actually requires the theoretical and practical application of a body of highly 
specialized knowledge, and the attainment of a baccalaureate degree in a specific specialty, as the 
minimum for entry into the occupation as required by the Act. The AAO routinely consults the 
Department of Labor's Occupational Outlook Handbook (the Handbook) for its information about the 
duties and educational requirements of particular occupations. 
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 proposed position. The 
Handbook sets forth the following description of the duties of a management accountant: 
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. 
The Handbook also states that, increasingly, accountants "not only provide clients with accounting and tax 
help, but also help them develop personal budgets, manage assets and investments, plan for retirement, and 
recognize and reduce exposure to risks." 
By comparison, 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. 
WAC 04 063 5 1975 
Page 5 
In small establishments, bookkeeping clerks handle all fmancial 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 fi-om 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. These workers post transactions in journals and on computer files and update 
the files when needed . . . . 
Auditing  clerk^ 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 . . . . 
As organizations continue to computerize their financial records, many bookkeeping, 
accounting, and auditing clerks are using specialized accounting software on personal 
computers. With manual posting to general ledgers becoming obsolete, these clerks 
increasingly are posting charges to accounts on computer spreadsheets and databases . . . . 
The widespread use of computers . . . has enabled bookkeeping, accounting, and auditing 
clerks to take on additional responsibilities, such as payroll, procurement, and billing. 
According to the Handbook, a two-year associate's degree in business or accounting is often required for 
bookkeeping and accounting clerk positions. A four-year bachelor's degree is not required for entry-level 
positions. The Handbook does indicate that many individuals with four-year degrees accept bookkeeping and 
accounting clerk positions in order to enter the field or a particular company with the goal of being promoted 
to professional or managerial positions. The Handbook also indicates that many graduates of junior colleges 
and business and correspondence schools can obtain junior accounting positions. 
As discussed in the Handbook, bookkeeping, accounting, and auditing clerks produce financial statements 
and prepare reports and summaries for supervisors and managers, which would be used by them to make 
sound business decisions. Further, the Handbook reports that employers require most financial clerks to 
have at least a high school diploma, and for bookkeepers and accounting clerks, they often require an 
associate's degree in business or accounting.' 
I According to the website of Skyline College (http://www.skylinecollege.net), a community college located in San 
Mateo, California, an associate's degree in business or accounting would involve learning the fundamentals of 
financial accounting principles and concepts, balance sheets, income statements, cash flow statements, the generally 
accepted accounting procedures (GAAP), forecasting, budgeting, cost accounting. break even analysis, 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 
WAC 04 063 5 1975 
Page 6 
A petitioner's creation of a position with a perfunctory bachelor's degree requirement will not mask the 
fact that the position is not a specialty occupation. 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 or 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 ~ct.' To interpret the 
regulations any other way would lead to absurd results: if CIS were limited to reviewing a petitioner's 
self-imposed employment requirements, then any alien with a bachelor's degree could be brought into the 
United States to perform a menial, non-professional, or an otherwise non-specialty occupation, so long as 
the employer required all such employees to have baccalaureate or higher degrees. See id. at 388. 
The record in this case does not support the assertion that the duties of the proposed position require a 
bachelor's degree in accounting or a related specialty. While this 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. The proposed position lacks critical characteristics 
of a management accounting position, as described in the Handbook. For example, the Handbook indicates 
that management accountants are involved in strategc planning or new-product development, usually as part 
of an executive team, and prepare financial reports for nonrnanagement groups like stockholders, creditors, 
regulatory agencies, and tax authorities. Such functions are not reflected in the petitioner's description of the 
proposed position's duties. The scope of the proposed position lacks both the breadth and the depth of a 
management accounting position. 
As noted previously, the petitioner is a wireless products distributor with four employees and a gross annual 
income of $829,658. Though 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 have a direct and substantial bearing on the scope 
of the duties the beneficiary would perform as an accountant. The responsibilities associated with an annual 
income of $829,658 differ considerably from the responsibilities associated with an annual income in the 
millions, or tens of millions, as well as from the responsibilities of performing accounting work for multiple 
clients. The record does not support a finding that the petitioner will employ the beneficiary in an 
accounting position. 
Rather, the AAO concludes that the proposed position describes the duties of an experienced bookkeeping, 
accounting, or auditing clerk. Many of the duties - such as preparing entries to accounts, preparing financial 
statements, establishing and maintaining a petty cash and petty cash voucher system, tracking down 
uncollectible accounts (keeping track of overdue accounts), and maintaining budgeting systems - accord 
with the Hundbook's description of bookkeeping, accounting, and auditing clerks. As discussed in the 
Handbook, a baccalaureate or higher degree is not the normal minimum requirement for entry into 
bookkeeping, accounting, or auditing clerk positions, though employers often require a two-year associate's 
concepts and data in a multitude of business situations. Thus, an associate's degree would provide knowledge about 
accounting techniques that would serve the needs of management and facilitate decision-making. 
' The court in Defensol- v. Meissner observed that the four criteria at 8 C.F.R. 214.2(h)(4)(iii)(A) present certain 
ambiguities when compared to the statutory definition, and "might also be read as merely an additional requirement 
that a position must meet, in addition to the statutory and regulatory definition." See id. at 387. 
WAC 04 063 5 1975 
Page 7 
degree in business or accounting. Considering the nature of the petitioner's business, the scale of its 
operations, and the duties of the proposed position, the AAO concludes that the position is actually that of a 
bookkeeping, accounting, or auditing clerk. Since these positions do not require a baccalaureate degree in 
accounting or a related specialty, the proposed position does not meet the first criterion required for 
classification as a specialty occupation under 8 C.F.R. 5 2 14.2(h)(4)(iii)(A)(l). 
Nor does the proposed position qualify as a specialty occupation under either prong of 8 C.F.R. 
5 214.2(h)(4)(iii)(A)(2). The first prong of this regulation requires a showing that a specific degree 
requirement is common to the industry in parallel positions among similar organizations. No evidence has 
been presented to support the contention that the proposed position qualifies for classification as a specialty 
occupation under this prong. 
The AAO has reviewed the letter written by in response to the 
director's request for evidence. On appeal, letter satisfies the first prong 
of 8 C.F.R. 5 214.2(h)(4)(iii)(A)(2). Counsel, however, has failed to consider the specific requirements at 8 
C.F.R. 5 214.2(h)(4)(iii)(A)(2) for establishing a baccalaureate degree or higher as an industry norm. To 
meet the burden of proof imposed by the regulatory language, a petitioner must establish that its degree 
requirement exists in parallel positions among similar organizations. 
No evidence has been submitted to document assertion that other companies of similar scope 
and scale of operations to the petitioner, a wireless products distributor with four employees, require the 
services of an in-house accountant. Simply going on record without supporting documentary evidence is 
not sufficient for purposes of meeting the burden of proof in these proceedings. Matter of Soffici, 22 I&N 
Dec. 158, 165 (Comm. 1998) (citing Matter of Treasure Craft of California, 14 I&N Dec. 190 (Reg. 
Comm. 1972)). Dr. Hess does not indicate in his opinion that he considered the complexity of the duties 
for the position in the context of the petitioner's volume of transactions and number of employees. 
CIS 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, CIS is not 
required to accept or may give less weight to that evidence. Matter of Caron International, 19 I&N Dec. 
791 (Comm. 1988). Dr. Hess' letter does not establish that the proposed position is an accountant. 
Accordingly, the proposed position does not qualify as a specialty occupation under the first prong of 
8 C.F.R. 5 2 14.2(h)(4)(iii)(A)(2). 
The second prong of this regulation requires that the petitioner prove that the duties of the proposed position 
are so complex or unique that only an individual with a degree can perform them. The nature of the duties of 
the proposed position as set forth in the petition does not support such a finding, as the duties of the proposed 
position are similar to those of bookkeepers, auditing clerks, and accounting clerks, which do not require a 
four-year degree. 
Therefore, counsel has not established that the proposed position qualifies for classification as a specialty 
occupation under either prong of 8 C.F.R. 5 2 14.2(h)(4)(iii)(A)(2). 
The proposed position does not qualify as a specialty occupation under 8 C.F.R. 5 214,2(h)(4)(iii)(A)(3), 
which requires a showing that the petitioner normally requires a degree or its equivalent for the position. To 
determine a petitioner's ability to meet this criterion, the AAO normally reviews the petitioner's past 
employment practices, as well as the histories, including names and dates of employment, of those employees 
WAC 04 063 5 1975 
Page 8 
with degrees who previously held the position, and copies of those employees' diplomas. However, no such 
evidence has been submitted to demonstrate that the proposed position qualifies under this criterion. 
In order to establish eligibility under this criterion, a petitioner must demonstrate that it normally hires 
individuals with a bachelor's degree or its equivalent for the position. Evidence to support the assertion that 
the petitioner normally requires a degree or its equivalent must be presented. In response to the director's 
request for evidence, counsel asserted that the petitioner's former accountant possessed a bachelor's degree, 
and repeats this assertion on appeal. However, no evidence to support this assertion has been presented. 
Again, simply going on record without supporting documentary evidence is not sufficient for purposes of 
meeting the burden of proof in these proceedings. Matter of'Sof3ci at 165. 
Accordingly, the proposed position does not qualify as a specialty occupation under 8 C.F.R. 5 
2 14.2(h)(4)(iii)(A)(3). 
The fourth criterion, 8 C.F.R. § 2 14.2(h)(4)(iii)(A)(4), requires the petitioner to establish that the nature of the 
proposed position's 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 the specialty. As previously 
discussed, the AAO is not persuaded by the evidence of record, including the nature and scale of the 
petitioner's business operations, that the duties of the position exceed the occupational scope of an 
experienced bookkeeper, auditing clerk, or accounting clerk, positions which do not require specialized 
knowledge at a baccalaureate level. Thus, the proposed position does not qualify for classification as a 
specialty occupation under 8 C.F.R. fj 2 1 4.2(h)(4)(iii)(A)(4). 
The petitioner has failed to establish that the proposed position qualifies for classification as a specialty 
occupation under any of the four criteria set forth at 8 C.F.R. $9 214.2(h)(4)(iii)(A)(I), (21, (3), and (4). 
Accordingly, the AAO will 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.