dismissed H-1B Case: Accounting

puBW.C COPY 
U.S. Department of Homeland Security 
20 Mass. Ave., N.W., Rrn. A3042 
Washington, DC 20529 
U.S. Citizenship 
and Immigration 
Services 
FILE: WAC 04 078 50552 Office: CALIFORNIA SERVICE CENTER Date: APR 1 2 2006 
PETITION: 
 Petition for a Nonimmigrant Worker Pursuant to Section 101 (a)(l 5)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 3 1 101(a)(l 5)(H)(i)(b) 
ON BEHALF OF PETITIONER: 
INSTRUCTIONS: 
This is the decision 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. 
Robert P. Wiemann, Director 
Administrative Appeals Office 
WAC 04 078 50552 
Page 2 
DISCUSSION: The director of the California Service Center denied the nonirnrnigrant 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 manufacturer of children's clothing, with 7 employees and a claimed $2,046,099.68 in 
gross income at the time of filing1. It seeks to employ the beneficiary as an accountant pursuant to section 
101 (a)(l 5)(H)(i)(b) of the Immigration and Nationality Act (the Act), 8 U.S.C. 9 1 10 1 (a)(l 5)(H)(i)(b). 
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 I-290B, with counsel's brief. The AAO reviewed the record in its entirety before 
issuing its decision. 
The issue before the AAO is whether the proffered position qualifies as a specialty occupation. To meet 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)(l) of the Act, 8 U.S.C. 9 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. fj 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 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. 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; 
I 
 The petitioner did not submit proof of its gross annual income in the form of tax returns or other financial 
documentation. 
WAC 04 078 50552 
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(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 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. Cf: Defensor v. Meissner, 201 
F. 3d 384 (5th 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 Fonn 1-129; the petitioner's January 15, 2004 letter in support of the petition; and the 
petitioner's response to the director's request for evidence. As stated by the petitioner, the duties of the 
proffered position would require the beneficiary to: 
Oversee operations in connection with financial matters including developing or initiating 
systems, policies, and procedures for transacting financial matters; 
Ensure that the financial system is accurate, efficient, and in accordance with professional 
accounting practices and governmental regulations; 
Prepare fiscal forecasts concerning short and long-term needs of the petitioner in coordination 
with other departments concerned; 
Determine operating budgets including expenses, capital allocation, inventory levels, cash 
management, etc.; 
Monitor and analyze actual performance versus plan and communicate any variances to 
management; 
Analyze, develop and implement the financial goals, projects, policies, and controls necessary 
to maintain a cost-efficient enterprise; 
Maintain optimal inventory levels by incorporating data such as acquisition costs, activity 
costs, forecasts, historical sales, and lead times in arriving at recommendations of targeted 
inventory levels; 
WAC 04 078 50552 
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Determine and recommend optimal order quantities and re-order points for each product line, 
by category, and by brand; and 
Forecast future sales and additional investment in inventory by analyzing various inventory 
management factors within the framework of repetitive purchasing or planning, including 
past and present retail or wholesale performance, seasonality or demand variability and 
promotions. 
The petitioner finds the beneficiary qualified for the proffered position by virtue of her foreign education 
which has been determined by a credentials evaluation service to be equivalent to bachelor's degree in 
business administration with a major in accounting from an accredited university in the United States. 
To make its determination whether the employment just described qualifies as a specialty occupation, the 
AAO turns to the criteria at 8 C.F.R. 5 214.2(h)(4)(iii)(A)(l) 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 common 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 Occupational 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 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 1 15 1, 1 165 (D. Minn. 1999) (quoting Hird/Blaker Corp. v. Suva, 712 F. Supp. 1095, 
1102 (S.D.N.Y. 1989)). 
In his denial, the director found the duties described by the petitioner to reflect many of those performed by 
accountants, but determined that the petitioner did not have the type of business or the organizational 
complexity and scale to require the services of a full- or part-time accountant. While, as discussed below, the 
AAO does not find the record to demonstrate that the petitioner would employ the beneficiary in a position 
requiring a degreed accountant, it has reached its conclusions on grounds other than those relied upon by the 
director. 
The AAO finds the director to have erred in concluding that the petitioner does not have the organizational 
complexity, nor operate the type of business that would require an accountant. The 2006-2007 edition of the 
Handbook indicates that accountants work throughout private industry and government, helping to ensure that 
the "[nlation's firms are run efficiently, its public records kept accurately, and its taxes paid properly and on 
time."2 It does not indicate that accountants are employed solely by public accounting, payroll services, and 
tax preparation firms; computer accounting systems, software developers or government agencies, as stated 
by the director. Accordingly, the petitioner's intention to employ an accountant may not be discounted based 
on its type of business. Neither does the fact that the petitioner does not have an accounting/bookkeeping 
staff establish that it would not employ the beneficiary to perform the duties of an accountant. Therefore, the 
AAO withdraws the director's findings in this regard. 
2 
 Occupational Outlook Handbook, 2006-2007 Edition, at www.bls.gov/oco/ocos00l .htm. 
WAC 04 078 50552 
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The petitioner has stated that the proffered position is that of an accountant. To determine whether the duties 
of the proffered position support the petitioner's characterization of its employment, the MO turns to the 
2006-2007 edition of the Handbook for its discussion of management accountants, the category of accounting 
most closely aligned to the duties described by the petitioner. As stated by the Handbook, management 
accountants: 
[rlecord and analyze the financial information of the companies for which they work. Among 
their other responsibilities are budgeting, performance evaluation, cost management, and 
asset management . . . . They analyze and interpret the financial information that corporate 
executives need in order to make sound business decisions. They also prepare financial 
reports for other groups, including stockholders, creditors, regulatory agencies, and tax 
authorities. Within accounting departments, management accountants may work in various 
areas, including financial analysis, planning and budgeting, and cost accounting.3 
The MO finds the above discussion to be generally reflected in the petitioner's description of the duties of 
the proffered position and agrees that the petitioner's employment would require the beneficiary to have an 
understanding of accounting principles. However, not all accounting employment is performed by degreed 
accountants. Therefore, the performance of duties requiring accounting knowledge does not establish the 
proffered position would impose a degree requirement on the beneficiary. The question is not whether the 
petitioner's position requires knowledge of accounting principles, which it does, but rather whether it is one 
that normally requires the level of accounting knowledge that is signified by at least a bachelor's degree, or its 
equivalent, in accounting. 
The Handbook's discussion of the occupation of accountants clearly indicates that accounting positions may 
be filled by individuals holding associate degrees or certificates, or who have acquired their accounting 
expertise through experience: 
Capable accountants and auditors may advance rapidly; those having inadequate academic 
preparation may be assigned routine jobs and find promotion difficult. Many graduates of 
junior colleges or business or 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. 
It also notes in its description of the work performed by bookkeeping, accounting and auditing clerks that: 
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  prospect^.^ 
Further proof of the range of academic backgrounds that may prepare an individual for accounting 
employment is provided by the credentialing practices of the American Council for Accountancy and 
Taxation (ACAT), an independent accrediting and monitoring organization affiliated with the National 
Ibid. 
4 
 Occupational Outlook Handbook, 2006-2007 Edition, at www.bls.gov/oco/ocos144.htm. 
WAC 04 078 50552 
Page 6 
Society of Accountants. The ACAT does not require a degree in accounting or a related specialty to issue a 
credential as an Accredited Business Accountant@ /Accredited Business Advisor@ (ABA). Eligibility for the 
eight-hour comprehensive examination for the ABA credential requires only three years of "verifiable 
experience in accounting, taxation, financial services, or other fields 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   red it.^ 
To determine whether the accounting knowledge required by the proffered position rises above that which 
may be acquired through experience or an associate's degree in accounting,6 the AAO turns to the record for 
information regarding the nature of the petitioner's business operations. While the size of a petitioner's 
business is normally not a factor in determining the nature of a proffered position, both its level of income and 
the extent of its business operations are appropriately reviewed when a petitioner seeks to employ an H-1B 
worker as an accountant. In cases where a petitioner's business is relatively small, like that in the instant 
case, the AAO reviews the record for evidence that its operations, are, nevertheless, of sufficient scope and/or 
complexity to indicate that it would employ the beneficiary in an accounting position requiring a level of 
financial knowledge that may be obtained only through a baccalaureate degree in accounting or its equivalent. 
The petitioner submitted an organizational chart showing that the accounting and bookkeeping activities of 
the petitioner are performed by an accountant and an office clerk. The AAO has also reviewed the record for 
a discussion of the petitioner's business operations to understand the financial requirements imposed upon the 
beneficiary as they relate to those operations. The petitioner states that its business is expanding production 
abroad and will be using factories in Korea, Vietnam, China, India, Taiwan and Ethiopia which will require 
the purchase of fabric, accessories and labor for overseas production. The petitioner further indicates that its 
products are distributed in the United States through a nationwide distribution network of wholesalers and 
jobbers, and that it is beginning to do business with major chains and department stores. The record does not, 
however, contain independent corroborating evidence in support of these assertions such as contracts for 
overseas production, proof of its distribution network and number of customers, or sales contracts with major 
chains or department stores. Simply going on the record without supporting documentary evidence is not 
sufficient for purposes of meeting the burden of proof in these proceedings. Matter of SofJici, 22 I&N Dec. 
15 8, 165 (Comm. 1998) (citing Matter of Treasure Crafr of California, 14 I&N 190 (Reg. Comm. 1972)). 
As the record fails to establish the complexity of the duties to be performed by the beneficiary in relation to 
the nature and scope of the petitioner's business operations, the duties of the proffered position may not be 
established as sufficiently complex to indicate that the petitioner would employ the beneficiary as a 
Information provided by the ACAT website (http://www.acatcredentials.or~/index.html). The Handbook 
identifies the ACAT website as one of several "Sources of Additional Information" at the end of its 
discussion of the occupation of accountants. 
6According to the website for Skyline College, a community college located in San Mateo, CA 
(www.skvlinecollege.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, break even analysis, developing and 
operating a computerized accounting system. Thus, an associate's degree would provide knowledge about the 
GAAP and accounting techniques that serve the needs of management and facilitate decision-making. 
WAC 04 078 50552 
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management accountant. Instead, as listed, they appear more closely aligned to accounting responsibilities 
that may be performed by junior accountants, employment that does not impose a baccalaureate degree 
requirement on those seeking entry-level employment. Therefore, the petitioner has not established the 
proffered position as a specialty occupation under the first criterion at 8 C.F.R. § 214.2(h)(4)(A) - a 
baccalaureate or higher degree or its equivalent is normally the minimum requirement for entry into the 
particular position. 
To establish the proffered position as a specialty occupation under the second criterion at 8 C.F.R. 
214.2(h)(4)(A), a petitioner must prove that a specific degree requirement is common to its industry in 
parallel positions among similar organizations or that the proffered position is so complex or unique that it 
can be performed only by an individual with a degree. In the instant case, counsel asserted that the 
Handbook S discussion of the degree requirement for the occupation of accountants established the proffered 
position as a specialty occupation under the criterion's first prong. The AAO does not agree. 
The proffered position is not that of a management accountant, but a junior accountant, employment that the 
Handbook indicates may be performed by individuals who have associate's degrees in accounting or who 
have an appropriate level of experience. Accordingly, the proffered position may not be established as a 
specialty occupation under the first prong of the second criterion based on the Handbook's discussion of the 
standard degree requirement for management, public and government accountants. As the petitioner has 
submitted no evidence to prove that its degree requirement for the proffered position is common in parallel 
positions among similar organizations, it has failed to establish the proffered position as a specialty 
occupation based on the practices in its industry. 
The AAO also concludes that the record before it does not establish that petitioner's position qualifies as a 
specialty occupation under the second prong at 8 C.F.R. 9 2 14.2(h)(4)(iii)(A)(2) -- the position is so complex 
or unique that it can be performed only by an individual with a degree. It finds no evidence that would 
support such a finding. Accordingly, the petitioner has not established its 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 normally requires a degree or its equivalent for the position - the AAO usually 
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. In the instant case, the petitioner has submitted no evidence regarding its hiring 
practices. Accordingly, the record does not establish the proffered position as a specialty requirement under 
the third criterion. 
The fourth criterion requires a petitioner to establish that the nature of the specific duties of its position is so 
specialized and complex that the knowledge required to perform these duties is usually associated with the 
attainment of a baccalaureate or higher degree. The AAO, however, finds no evidence to indicate that the 
beneficiary's duties would require greater knowledge or skill than that normally possessed by junior 
accountants. Further, the position, as described, does not appear to represent a combination of jobs that 
would require the beneficiary to have a unique set of skills other than those of a junior accountant. As a 
result, the record fails to establish that the proffered position meets the specialized and complex threshold of 
the fourth criterion at 8 C.F.R. 5 214.2(h)(4)(iii)(A). 
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Finally, the AAO notes that this is a petition to continue previously approved employment without change, as 
stated on the Form 1-129. The director's decision does not indicate whether he reviewed the prior approval of 
the petition filed on behalf of this beneficiary. Each nonimmigrant petition is a separate proceeding with a 
separate record. See 8 C.F.R. $ 103.8(d). In making a determination of statutory eligibility, CIS is limited to 
the information contained in the record of proceeding. See 8 C.F.R. $ 103.2(b)(16)(ii). Although the AAO 
may attempt to hypothesize as to whether the prior case was similar to the proffered position or was approved 
in error, no such determination may be made without review of the original record in its entirety. If the prior 
petition was approved based on evidence that was substantially similar to the evidence contained in this 
record of proceeding, however, the approval of the prior petition would have been erroneous. Citizenship and 
Immigration Services (CIS) is not required to approve petitions where eligibility has not been demonstrated, 
merely because of prior approvals that may have been erroneous. See, e.g., Matter of Church Scientology 
International, 19 I&N Dec. 593, 597 (Comm. 1988). Neither CIS nor any other agency must treat 
acknowledged errors as binding precedent. Sussex Engg. Ltd. v. Montgomery 825 F.2d 1084, 1090 (6th Cir. 
1987), cert denied, 485 U.S. 1008 (1988). 
For reasons related in the preceding discussion, the petitioner has failed to establish the proffered position as 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. 
5 1361. The petitioner has not sustained that burden. 
ORDER: 
 The appeal is dismissed. The petition is denied.