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 
Services 
FILE: WAC 03 042 52142 Office: CALIFORNIA SERVICE CENTER Date: - , 
PETITION: Petition for a Nonimmigrant 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: 
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 03 042 52142 
Page 2 
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 wholesale apparel business. It seeks to employ the beneficiary as an accountant and to 
continue her classification as a nonirnmigrant 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. 3 1 lOl(a)(lS)(H)(i)(b). 
The director denied the petition on the ground that the proffered position is not 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. 8 214.2(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 "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 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 03 042 52142 
Page 3 
In Form 1-129 the petitioner described itself as an apparel wholesaler with twelve employees and gross 
annual income of $800,000. The petitioner stated that it proposed to employ the beneficiary as a full-time 
accountant for three years, and described the duties of the position as follows: 
Apply principles of accounting to analyze and examine financial information and prepare 
company's financial reports. 
Analyze financial information, detailing assets, liabilities, and capital. 
Prepare entries to general ledger to document business transactions. 
Using computer, prepare financial reports and documents such as balance sheets, profit and 
loss statements (on quarterly and yearly basis), funds flow and cash flow statements to 
summarize current and projected company financial position. 
Examine financial documents for accuracy and verify them with books of entries. 
Draw financial balances and make reports of account status. 
Monitor accounts receivable and payable, coordinate bookkeeping activities, and do bank 
reconciliation. 
Audit contracts and orders and prepare reports to substantiate each transaction prior to 
settlement. 
Interpret accounts and financial records to management. 
Perform job duties using computerized accounting system. 
In a letter accompanying Form 1-129 the petitioner indicated that the position also involves the 
preparation of quarterly and yearly tax records, payroll statements and deductions. The beneficiary is 
qualified for the job, the petitioner stated, by virtue of her bachelor's degree in business administration, 
with a major in accounting, from Baliuag University in the Philippines, granted in March 1991, and 
twelve years of work experience in accounting, finance, and auditing. 
In its response to the RFE the petitioner submitted an excerpt from the Department of Labor (D0L)'s 
Occupational Outlook Handbook (Handbook) on accountants and auditors, a series of internet job 
announcements for accountant positions, excerpts from the petitioner's own internet website, the 
petitioner's quarterly wage and withholding reports for the last quarter of 2003, a list of employees and 
their job titles, the beneficiary's official transcripts from Baliuag University, and other documentation. 
In his decision the director indicated that while some of the proffered position's duties involved 
accounting functions, others could be performed by accounting clerks and bookkeepers - occupations 
which do not normally require a specific degree as a minimum for entry into a position. The director 
cited confusing documentation in the record as to who performed accounting functions. While an internet 
printout of the petitioner's organization lists two individuals on the accounting team, including the 
WAC 03 042 52142 
Page 4 
beneficiary in a subordinate position, a separate list of the petitioner's eleven employees identifies that 
other individual - Arnir Cherchian - as the office manager. The evidence of record was not persuasive, 
the director concluded, that the proffered position could not be performed by an experienced individual 
with a sub-baccalaureate level of education. The director concluded that the position did 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 counsel reiterates the petitioner's contention that the duties of the proffered position are those 
of an accountant, even if some incidental duties could be performed by a bookkeeper. Explaining the 
relationship of the two individuals listed on the accounting team, counsel states that Amir Cherchian has a 
dual role as officer manager and accountant, while the beneficiary was hired as a second accountant who 
can also perform some bookkeeping functions, as needed. Counsel asserts that the beneficiary's primary 
responsibilities include analyzing and examining financial information, recording the company's assets, 
liabilities and capital, preparing documents such as balance sheets, profit and loss statements, and funds 
and cash flow statements, and reporting to management on the company's current and projected financial 
position. These duties reflect the responsibilities of an accountant, counsel contends, as described in the 
Department of Labor (D0L)'s Occupational Outlook Handbook (Handbook). The majority of the 
beneficiary's time will be spent on tasks involving the sophisticated analysis of financial information and 
the preparation of reports for management enabling it to make sound business decisions, counsel states, 
which are tasks requiring the specialized knowledge of an accountant. A bookkeeper performs primarily 
clerical duties, counsel contends, and does not have the expertise to analyze and interpret financial 
information for management. While acknowledging that some of the beneficiary's duties involve clerical 
tasks, counsel reiterates that the analytical tasks inherent in the position require the services of an 
accountant. 
In determining whether a position meets the statutory and regulatory criteria of a specialty occupation, 
CIS routinely consults the DOL Handbook 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, Inc. v. Reno, 36 F.Supp. 2d 1151, 1165 (D.Minn. 1999) (quoting HirdIBlaker Corp. v. Suva, 
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 nonmanagement 
WAC 03 042 52142 
Page 5 
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 lower-rung positions in the occupational field with a sub- 
baccalaureate educational background andlor experience as a bookkeeper or accounting clerk. 
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. 
Auditing clerks verify records ,of transactions posted by other workers. They check 
figures, postings, and documents to ensure that they are correct, mathematically accurate, 
WAC 03 042 52142 
Page 6 
and properly coded. They also correct or note errors for accountants or other workers to 
adjust. . . . 
. . . . Demand for@lE-charge bookkeepers is expected to increase, because they are called 
upon to do much of the work of accountants, as well as perfonn 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, at 434, 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 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. 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 performance demands of the position are consistent with its degree requirement. 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. CJ: 
Defensor v. Meissner, 201 F.3d 384, 387-88 (5th Cir. 2000). 
The record in this case does not establish that the performance demands of the proffered position require 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, creditors, regulatory agencies, and 
tax authorities. These functions are not reflected in the petitioner's description of the proffered position's 
duties, except for the reference to the "preparation" of quarterly and yearly tax records which does not 
detail the level and sophistication of the beneficiary's input in the preparation of those documents. Thus, 
the scope of the proffered position appears to lack both the breadth and the depth of a management 
accounting position. 
As previously noted, the petitioner states that it has twelve employees (eleven employees are identified in 
the documentation of record) and gross annual income of $800,000. While the size of a company does 
not, in and of itself, determine its need for an accountant, the petitioner's income level and scale of 
operations does have a direct and substantial bearing on the scope of the duties the beneficiary would 
perfonn in the proffered position. The responsibilities associated with a gross annual income of $800,000 
differ greatly from the responsibilities associated with a gross annual income in the millions, or tens of 
millions, or from the responsibilities of performing accounting work for multiple clients. The petitioner is 
a wholesale apparel business. There is no documentation in the record of the volume of business 
WAC 03 042 52 142 
Page 7 
transactions conducted by the company, or the scope of the financial information to be analyzed for 
management detailing assets, liabilities, and capital. Simply going on record without supporting 
documentation does not satisfy the petitioner's burden of proof. See Matter of SofJici, 22 I&N Dec. 158, 
165 (Comm. 1998) (citing Matter of Treasure Craft of CaliLfornia, 14 I&N Dec. 190 (Reg. Comrn. 1972)). 
The AAO notes that an associate's degree provides basic knowledge about accounting that can be applied 
on the job by bookkeeping, accounting, and auditing clerks. 
1 
Considering the duties of the proffered position, the nature and scale of the petitioner's business 
operations, and the fact that the petitioner has another accountant in its employ superior to the beneficiary 
on the organizational chart, 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 the 
preparation of financial statements and reports for management, the compilation of financial information 
for entry into accounts, the documentation of business transactions, the preparation of balance sheets and 
profit and loss statements, and the monitoring of accounts receivable and payable - 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, verifying 
and balancing receipts, and keeping track of overdue accounts. 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. The AAO concludes, therefore, the proffered position does not meet the first 
alternative criterion of a specialty occupation at 8 C.F.R. $ 214.2(h)(4)(iii)(A)(I). 
With regard to the second alternative criterion of a specialty occupation, at 8 C.F.R. 5 214.2 
(h)(4)(iii)(A)(I), the record includes four internet job announcements for accountant positions as evidence 
that a baccalaureate degree is the common industry-wide requirement for entry into the occupation. Only 
two of the four advertising companies are in the same line of business as the petitioner, however, and at 
least two of the companies are much larger than the petitioner in their scale of operations. In addition, 
one of the advertisements indicates only that a baccalaureate degree is required, without indicating a 
specialty field, while another states that a bachelor's degree in accounting or finance is "preferred," 
without specifying that it is a requirement for the position. Furthermore, the AAO has determined that the 
proffered position is not that of an accountant, but rather a combination bookkeeping, accounting, and 
auditing clerk. For the reasons discussed above, the internet job postings are not persuasive evidence that 
a bachelor's degree in accounting or a related specialty is a common requirement in 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. $ 2 14.2(h)(4)(iii)(A)(2). 
1 According to the website for Skyline College, a community college located in San Mateo, California, 
(ww~v.skyl~nccolIcpe.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. 
WAC 03 042 52142 
Page 8 
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 a specific 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). 
As for the third alternative criterion of a specialty occupation - "The employer normally requires a degree 
or its equivalent for the position" - the record indicates that the petitioner previously hired the beneficiary 
for the proffered position under H-IB status that was valid from April 7, 2000 until December 17, 2002. 
The petitioner states that the beneficiary's qualifications, which include a bachelor's degree in business 
administration with a major in accounting from a Philippine university and twelve years of work 
experience in accounting, finance, and auditing, were required because of the demanding nature of the 
job's accounting duties. However, there is no evidence that the petitioner required its other employee 
performing accounting duties - Arnir Cherchian - to have a baccalaureate degree in accounting or a 
related specialty, even though he is listed on the organizational chart as superior to the beneficiary. 
Simply going on record without supporting documentation does not satisfy the petitioner's burden of 
proof. See Matter of Sofici, supra. Based on the evidence of record, the AAO determines that the 
proffered position does not meet the third alternative criterion of a specialty occupation at 8 C.F.R. 
5 2 14.2(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)(4), 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. As previously discussed, the AAO is not persuaded 
by the evidence of record that the duties of the position exceed the occupational scope of an experienced 
bookkeeping, accounting. and auditing clerk, which does not require specialized knowledge at a 
baccalaureate level. 
Thus, the proffered position does not meet any of the qualifying criteria of a specialty occupation 
enumerated at 8 C.F.R. 5 214,2(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 lOl(a)(lS)(H)(i)(b) of the Act, 8 U.S.C. 5 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. 5 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.