dismissed H-1B Case: Accounting

hi.$. Department of Homeland Security 
20 Mass. Ave.. N.W., Rm. A3042 
Washington, DC 20529 
U.S. Citizenship 
and Immigration 
Services 
Office: VEMONT SERVICE CENTER D~~~: me-p- - , - 
r' ti C 
,, l, -9 
PETITION: Petition for a Nowimmigrrant Worker Pursuant to Section IOl(a)(BS)(H)(i)(b) of the 
gration and Nationality Act, 8 U.S.C. 5 I IOI(a)(%S)(H)(i)(b) 
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 further inquiry must be made to that office. 
_i- 
-*/ Robert P. Wiemann, Director ?.. 
Administrative Appeals Office 
Page 2 
DISCUSSION: The acting director of the Vermont Service Center director denied the nonimmigant visa 
petition and the maeter is now before the Administrative Appeals Clffice (AA0) on appeal. The appeal will be 
dismissed. The petition will be denied. 
The petitioner is a business providing Greek specialty foods at cmaivals, state fairs, and other open-air venues 
in the eastern United States, with nine employees. It seeks to employ the beneficiary as an accountant 
pblrsuaaat to section 101(a)(lS)(P%)(i)(b) of the 1 gration and Nationality Act (the Act), 8 U.S.C. $ 
k BOL(a)(1S)(H)(i)(b). The director denied the petition because he determined the position was not a specialty 
occupation. 
The record of proceeding before the AAO contains: (1) Form 1-129 and supporting documentation; (2) the 
director's request for additional evidence; (3) counsel's response to the director's request; (4) the director's 
denial letter; and (5) Form 1-290B, with counsel's brief and previously submitted evidence. On appeal, 
counsel indicates that he intends to submit a separate brief and/or evidence within 30 days. The AAO 
reviewed this record in its entirety before issuing its decision. 
The issue before the AAO is whether the petitioner's proffered position qualifies as a specialty occupation. 
To meets its burden of proof in this regard, the petitioner must establish that the job it is offering to the 
beneficiary meets the following statutory and regulatory requirements. 
Section 214(i)(B) of the Act, 8 U.S.C. 5 1884(i)(1), defines the texm "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 IJnited States. 
The term "specialty occupation" is further defined at 8 C.F.R. 5 214.2(h)(4)(ii) as: 
An occupation which requires theoretical and practical application of a body of highly 
specialized knowledge in fields of human endeavor including, but not limited to, architecture, 
engineering, mathematics, physical sciences, social sciences, medicine and health, education, 
business specialties, accounting, law, theology, and the apes, 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 noranally 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 ins particular 
position is so complex or unique that it can be performed only by an individual with a 
degree; 
- page 3 
(3) The employer noranally 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 I gration Services (CIS) interprets the term "degree" in the above criteria to mean not Just 
any baccalaureate or higher degree, but one in a specific specialty that is directly related to the proffered 
position. 
To determine whether a particular job qualifies as a specialty occupation, CIS does not simply rely on a 
position's title. The specific duties of the proffered position, combined with the nature of the petitioning 
entity's business operations, are factors to be considered. CIS must examine the ultimate employment of the 
alien, and determine whether the position qualifies as a specialty occupation. C$ Defensor v. Meissner, 201 
F. 3d 384 (5" Cir. 2000). The critical element is not the title of the position nor an employer's self-imposed 
standards, but whether the position actually requires the theoretical and practical application of a body of 
highly specialized knowledge. and the attainment of a baccalaureate or higher degree in the specific specialty 
as the minimum for entry into the occupation, as required by the Act. 
The petitioner seeks the beneficiary's services as an accountant. Evidence of the beneficiary's duties 
includes: the Form 1-129, the petitioner's February 2, 2004 Better of support, and its March PI, 2004 letter 
submitted by counsel in response to the director's request for evidence. As described, the duties of the 
proffered position would require the beneficiary to: 
D Apply principles of accounting to analyze financial infomation and determine costs of 
business activity, such as raw material purchases, inventory, and labor, including analyzing 
changes in raw materials or services provided to determine effects on costs, analyzing actual 
operating costs and preparing periodic reports comparing standard costs to actual costs, 
ensuring that correct types and amounts of taxes are paid, and providing advice on deductions, 
expenses. specific transactions, audits, etc. 
Evaluate the overall costs and risks involved for each service contract, including auditing 
contracts, orders, and vouchers, and preparing reports to substantiate individual transactions 
prior to settlement; providing management with reports specifying and comparing factors 
affecting prices and profitability of services, and preparing a projected income statement 
annually based on past net income and expenses; 
Oversee and maintain a record of financial transactions, including analyzing data obtained and 
record results using computes programs, selecting and using a computer-based cost accomaing 
system, designing and setting up an accounting system to facilitate yeas-end financial 
reporting, compiling and analyzing financial information to prepare entries to accounts, such as 
general ledger accounts, documenting business transactions, and examining personnel records, 
cash budgets and balance sheets for patterns relating to inventory turnover and accounts; and 
a Ensure that a19 financial transactions occur within the desired timeframe and are completed to 
the satisfaction of management, including ensuring that all payments are made in full and on 
time. 
Page 4 
To make its deter~nation whether the employment just described qualifies as a specialty occupation, the 
AtBO turns to the criteria at 8 C.F.R. 5 214.2(h)(4)(iii)(A)(I) and (2): a baccalaureate or higher degree or its 
equivalent is the normal minimum requirement for entry into the particular position; and a degree requirement 
is conernon to the industry in parallel positions among similar organizations or a particular position is so 
complex or unique that it can be performed only by an individual with a degree. Factors considered by the 
AAO when determining these criteria include: whether the Department of Labor's Occt~pationaE Outlook 
Handbook (Handbook), on which the AAO routinely relies for the educational requirements of particular 
occupations, reports the industry requires a degree; whether the industry's professiona1 association has made a 
degree a ~nimum entry requirement; and whether letters or affidavits from Gms or individuals in the 
industry attest that such fims "routinely employ and recruit only degreed individuals." See Shanti, Inc. v. 
Reno, 36 F. Supp. 2d 195 1, 1165 (D. Minn. 1999) (quoting HirdiBlaker Corp. v. Sava, 712 F. Supp. 1095, 
a aoa (s.D.N.Y. 1989)). 
As the petitioner has identified its proffered position as that sf an accountant, the AAO tms first to the 2004- 
2005 edition of the Handbook and its discussion of this occupation. As stated at pages 68-69, job duties vary 
widely among the four major fields of accounting: public, management, government, and internal. The 
closest category to the proffered position is that of management accountants, who: 
[slecord and analyze the financial infonnation 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 
infonnation that corporate executives need to make sound business decisions. They also 
prepare financial reports for nonmanagement groups, including stochoBders, creditors, 
regulatory agencies, and tax authorities. Within accounting departments, they may work in 
various areas, including financial analysis, planning and budgeting, and cost accounting. 
Based ow the above discussion, the AAO does not find the proffered position to reflect the scope or 
r,omp%exity of the work of accountants. While it agrees that the petitioner's description of the duties of the 
proffered position indicates that the beneficiary would require some knowledge of accounting principles, that 
description does not establish the position as that of an accountant. The decisive question is not whether the 
petitioner's position requires howledge of accounting principles - which it clearly does - but whether it 
normally requires the Bevel of accounting howledge that is signified by at least a bachelor's degree, or its 
equivaient, in accounting. h the instant case, the duties of the proffered position - the determination of the 
costs of the petitioner's business activity, the evaluation of costs and risk associated with its contracts, and the 
oversight of its financial transactions - appear to be more closely aligned with the accounting responsibilities 
of a bookkeeper. 
The work of bookkeeping, accounting, and auditing clerks is described in the Handbook at pages 437-438: 
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 sPulls and knowledge from full-charge bookkeepers who can maintain an entire 
company's books to accounting clerks who handle specific accounts. 
In small establishments, bookkeeping clerks handle all financial transactions and 
recordkeeping. They record a11 transactions, post debits and credits, produce financial 
statements, and prepare reports and summaries for supervisors and managers.. .. They also 
may handle payroll, make purchases, prepare invoices, and keep track of overdue accounts. 
More advanced accounting clerks may total, balance, and reconcile billings vouchers; ensure 
completeness and accuracy of data on accounts; and code documents, according to company 
procedures. These workers post transactions in journals and on  compute^ files and update the 
files when needed. Senior clerks also review computer printouts against manually maintained 
journals and make necessary corrections. They may review invoices and statements to ensure 
that all the information appearing on them is accurate and complete, and they may reconcile 
computer reports with operating reports. 
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, shese clerks 
increasingly are posting charges to accounts on computer spreadsheets and databases . . . . 
Based on the record before it. the AAO finds the duties of the proffered position, including the analytical 
responsibilities identified by the petitioner, to fall within the typical employment of a bookkeeper, who in 
addition to serving as a business' financial recordkeeper may also be responsible for the development of 
financial statements, as well as the preparation of financial reports and sumaries for managers of the type 
described by the petitioner. The AAO notes that on page 438, the Ha~zdbook specifically states that full- 
charge bookkeepers are called upon to "do much of the work of accountants." Therefore, the proffered 
position is determined to be that of a full-charge bookkeeper or, perhaps, intermediate employment between a 
bookkeeper and accountant, such as a junior accountant. 
Having determined the proffered position to be that of a bookkeeper or junior accountant, the AAO turns to 
the educational requirements for these occupations. The Handbook, at page 434, states the following 
regarding the educational requirements imposed on those who seek employment as financial clerks, including 
bookkeeping clerks: 
Most financial clerks are required to have at least a high school diploma. However, having 
completed some college is becoming increasingly important, particsaEarBy for those 
occupations requiring knowledge of accounting. For occupations such as bookkeepers, 
accounting clerks. and procurements clerks, an associate's degree in business or accounting 
Page 6 
often is required. Some financial clerks have bachelor's degrees in business, accounting, or 
liberal arts. Although a degree is rarely required, mny graduates accept enrry-level clerical 
positions to get into a particular company or lo enter the finance or accounting field with the 
hope of being promoted to professional or managerial positions. Some companies have a set 
plan of advancement that tracks college graduates from entry-level clerical jobs into 
managerial positions. Workers with bachelor's degrees are likely to start at higher salaries 
and advance more easily than those without degrees. 
For those seeking employment as junior accountants, the Handbook, at page 7 1, states: 
[Mjany graduates of junior colleges and business and correspondence schoo%s, 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 witla 
more responsibilities by demonstrating their accounting skills on the job 
As entry-level employment for both bookkeepers and junior accountants may be obtained without a 
baccalaureate degree or its equivalent, the M0 concludes that the proffered position of bookkeeper does not 
qualify as a specialty occupation under the first criterion at 8 C.F.R. § 214.2(h)(4)(iii)(Pa) - a baccalaureate or 
higher degree or its equivalent is normally the minimum requirement for entry into the particular position. 
In reaching its decision, the AAO has taken note of the petitioner's references to the discussion of the 
responsibilities of accountants and cost accountants provided by the Dictionary of Occupational Titles (DOT) 
and the Specific Vocational Preparation (SVP) rating of 8 it awards to both. However, the A88 does not 
consider the DOT to be a persuasive source of information as to whether a job requires the attainmenl of a 
baccalaweate or higher degree (or its equivalent) in a specific specialty. It provides only general inffonnation 
regarding the tasks and work activities associated with a particular occupation, as well as the education, 
training, and experience required to perfom the duties of that occupation. An SVP rating is meant to 
indicate only the total nuder of years of vocational preparation required for a particular occupation. It does 
not describe how those years are to be divided among training, formal education, and experience, and it does 
not specify the particular type of degree, if any, that a position would require. 
The petitioner has also submitted materials from two Internet career services web sites - Wobsons' College 
View and The Princeton Review - which indicate that those seeking ernployanent as accountants must hold 
the minimum of a baccalaureate degree. However, the issue is not whether the occupation of accountant 
imposes a degree requirement. which it does, but whether the proffered position imposes a degree 
requirement. In the instant case, the record does not establish the proffered position as that of an accountant. 
Accordingly, the materials from the two career services websites are not probative for the purposes of these 
proceedings. 
On appeal, counsel cites two decisions published by the Board of Immigration Appeals (BIIA), Matter of 
Arjani, 12 I&N Dec. 649 (Reg. Corn. 1967) and Matter of Doultsinos, 12 H&N Dec. 153 (D.D. 1967), as 
proof that the occupaf on of accountant has traditionally been found ao be a specialty occupation. However, 
as just noted, the record does not establish the proffered position as that of an accountant. Accordingly, these 
cases, like the material from the Internet career sites, are not probative for the purpose of these proceedings. 
Page 7 
The AAO now turns to a consideration of whether the petitioner, although unable to establish its proffered 
position as a specialty occupation under the first criterion, may qualify it under one of the other allennative 
criteria at 8 C.F.W. 5 214.2(h)(4)(iii)(A). 
The petitioner has submitted seven Internet job advertisements to establish its employment as a specialty 
occupation under the first prong of the second criterion - a specific degree requirement is common to the 
industry in parallel positions among similar organizations. On appeal, counsel asserts that these 
announceanents satisfy the first prong's requirements, as the duties they describe are substantially similar to 
those of the proffered position and the businesses publishing them are related in industry and "on a similar 
scope as the petitioner's employees swell during times of performance of their contracts to provide services at 
various fairs and events." The AAO does not agree. None of the advertisements submitted by the petitioner 
come from organizations that can be considered sipnilar to the petitioner, a business operating rented specialty 
food booths at fairs, carnivals and other outdoor venues. Of the seven announcements, one comes from an 
employer that does not identify its type of business, two are published by firms describing themselves as 
restaurant companies and four come from restaurants, at Beast two of which are part of national restaurant 
chains. Nor does the AAO find the job descriptions provided by the advertisements to establish that the 
positions they describe are parallel to the proffered position. Of the seven annoaancemnts, five do not 
provide a meaningful description of the job for which appljcants are sought and the remaining two describe 
employment that is much narrower in scope than that outlined for the proffered position. Accordingly, they do 
not establish the proffered position as a specialty occupation under the first prong of the second criterion. 
The record also fails to establish that the position qualifies as a specialty occupation under the second prong at 
8 C.P.R. 5 2%4.2(h)(4)(iii)(A)(2) - the proffered position is so complex or unique that it can be performed 
only by an individual with a degree in the specific specialty. The AAO finds no evidence in the record that 
would support such a finding. Therefore, the petitioner cannot establish the proffered position as a specialty 
occupation under either prong of the second criterion. 
To determine whether a proffered position may be established as a specialty occupation under the third 
criterion - the employer nomally requires a degree or its equivalent for the position - the AAO normally 
reviews the petitioner's past employment practices, as well as the histories, including names and dates of 
employment, of those employees with degrees who previously held the position, and copies of those 
employees' diplomas. However, the petitioner has indicated that the position is newly created in response to 
the growth in its business. Accordingly, the petitioner is unable to provide evidence of its normal hiring 
practices with regard to the proffered position and cannot establish it as a specialty occupation on this basis. 
The fourth criterion requires a petitioner to establish that the natme of the specific duties of its position is so 
specialized and complex that the howledge required to perform those duties is usually associated with the 
attainment of a baccalaureate or higher degree. Although the AAO has, once again, reviewed the duties listed 
by the petitioner in response to the director's request for evidence, it finds no evidence to indicate that the 
beneficiary's duties would require greater knowledge or sLI% than that nomally needed by full-charge 
bookkeepers or junior accountants who routinely work in demanding and complex businesses. Further, the 
position, as described, does not appear to represent a combination of jobs that would require the beneficiary to 
Rave a unique set of skiBPs not nomally possessed by a full-charge bookkeeper or junior accountant. As a 
result, the AAO concludes that the petitioner has failed to establish that its proffered position meets the 
specialized and complex threshold of the fourth criterion at 8 C.F.R. 5 214,2(h)(4)(iii)(A). 
On appeal, counsel contends that CIS erred in denying the instant petition because it substituted its own 
business judgment for that of the petitioner. The AAO does not agree. A petitioner's desire to hire a degreed 
individual for its proffered employment does not establish that employment as a specialty occupation. Were 
CIS limited solely to reviewing a petitioner's 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 
required the individual to have a baccalaureate or higher degree. The AAO also notes that the record in the 
instant case contains no evidence to support the petitioner's statements regarding its need for an accountant. 
The petitioner has subm&ed no documentation to establish its business operations as being of sufficient 
complexity to require the services of an accountant. Nor has it offered evidence to support its statements 
regarding the growth of its business, the reason it states it decided to seek the services of an accountant. 
Simply going on record without supporting documentary evidence is not sufficient for the purposes of 
meeting the burden of proof in these proceedings. Matter of Sofici, 22 I&N Dec. 158, 165 (Corn. 1998) 
(citing Matter sf Treasure Crafi ofcalifsrnia, I4 H&N Dec. 190 (Reg. Corn. 1972)). 
Therefore, for reasons related in the preceding discussion, the petitioner has failed fo establish that the 
profkred position is a specialty occupation. Accordingly, the AAO shall not disturb the director's denial of 
the petition. 
The burden of proof in these proceedings rests solely with the petitioner. Section 291 of the Act, 8 U.S.C. 
9 1361. The petitioner has not sustained that burden. 
ODER: The appeal is dismissed. The petition is denied.