dismissed H-1B Case: Accounting

U.S. Department of Homeland Security 
20 Mass. Ave. N.W., Rm. A3042 
Washington, DC 20529 
U.S. Citizenship 
and Immigration 
Services 
FILE: WAC 02 257 53350 Office: CALIFORNIA SERVICE CENTER Date: op~ 1 7 zW 
IN RE: Petitioner: 
Beneficiary: 
PETITION: Petition for a Nonimmigrant Worker Pursuant to Section 10 1 (a)( 15)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 8 1 10 l(a)(lS)(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 further inquiry must be made to that office. 
Robert P. Wiemann, Director 
Administrative Appeals Office 
WAC 02 257 53350 
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 private security services firm that seeks to employ the beneficiary as an accountant. 
The petitioner, therefore, endeavors to classify the beneficiary as a nonimmigrant worker in a specialty 
occupation pursuant to section lOl(a)(lS)(H)(i)(b) of the Immigration and Nationality Act (the Act), 
8 U.S.C. 5 1 lOl(a)(lS)(H)(i)(b). 
The du-ector 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. $214.2(h)(4)(iii)(A). 
Section 2 14(i)(l) of the Immigration and Nationality Act (the Act), 8 U.S.C. $ 1 184(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. § 214.2(h)(4)(ii) as: 
[A]n 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. 3 214.2(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. 
WAC 02 257 53350 
Page 3 
Citizenship and Immigration Services (CIS) interprets the term "degree" in the criteria at 8 C.F.R. 
4 214.2(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 (RFE); (3) the petitioner's RFE 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 company that provides private security services, was established in 1997 and has a gross 
annual income of $488,821. It proposes to hire the beneficiary as an accountant. In the petitioner's letter of 
support, the duties of the proposed position were set forth as follows: 
[The beneficiary] will be responsible for the overall accounting and financial duties [of the 
company]. He will handle the preparation of our company's general ledger [and] monthly 
and yearly financial reports. 
Furthermore, [the beneficiary] will monitor information systems regarding our company. 
He will compile and analyze financial information to prepare entries to our company's 
accounts. Moreover, he [wlill detail our company['s] assets, liabilities[,] and capital. 
Likewise, [the beneficiary] will advise and recommend to our management regarding tax 
strategies. He will finther advise us on advantages and disadvantages of certain business 
decisions or transactions. 
In addition, [the beneficiary] will be responsible for the accounting and inventory of the 
company's supplies. He will devise a financial system that will help our company establish 
a more systematic and smooth inventory procedures [sic]. 
Moreover, [the beneficiary] will prepare our firm's balance sheets, profit and loss 
statements, necessary checks, payroll, tax remittances[,] and other reports to summarize our 
company's current and projected financial position. He will also meet with our management 
and discuss accounting matters. 
Likewise, [the beneficiary] will modify and coordinate implementation of our accounting 
and accounting control procedures. His duties will also include monitoring our budgeting, 
performance evaluation, [and] cost and asset management. 
Lastly, [the beneficiary] will prepare our business letter correspondence with our existing 
and prospective clients regarding certain transactions, financing[,] and billing statements. 
The director denied the petition, finding that the petitioner had satisfied none of the four criteria set forth at 
8 C.F.R. tj 214.2(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 ;osition in 
fact qualifies for classification as a specialty occupation. 
WAC 02 257 53350 
Page 4 
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 
proposed position is actually 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 
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 fmancial 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 fmancial 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 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 from cashiers, verifjktg 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. 
WAC 02 257 53350 
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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 clerks verie 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. 
The Handbook describes the occupation of a tax preparer as follows: 
Prepare tax returns for individuals or small businesses but do not have the background or 
responsibilities of an accredited or certified public accountant. 
The Handbook indicates that the normal educational requirement for a tax preparer is "moderate-term on- 
the-job training." 
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 Act.' To interpret the 
1 The court in Defensor 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 02 257 53350 
Page 6 
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 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. 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 company that provides private security services with a gross annual 
income of $488,821 and approximately 40 employees. 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 certainly have a 
direct and substantial bearing on the scope of the duties the beneficiary would perform as an a~countant.~ 
The responsibilities associated with an annual income of $488,821 differ considerably from the 
responsibilities associated with an annual income in the millions, or tens of millions, or from the 
responsibilities of performing accounting work for multiple clients. 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 will actually be that of an experienced bookkeeping, 
accounting, or auditing clerk. Many of the duties - including compiling financial information and preparing 
reports, balance sheets, and profit and loss statements, detailing the company's assets and liabilities, keeping 
an inventory of supplies, and preparing the company's payroll and writing checks - accord with the 
Handbook'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 degree in 
business or accounting. Tax preparers may prepare tax returns, and they are not required to possess degrees, 
either. 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 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. 9 214.2(h)(4)(iii)(A)(I). 
Moreover, counsel's assertion that "the overwhelming number of duties required by the position are those 
which can only be performed by an [alccountant" is undermined by the petitioner's 2002 California 
Corporation Franchise or Income Tax Return, which indicates that the petitioner spent $1200 on accounting 
For this reason, counsel's citation of Young China Daily v. Chappell, 742 F. Supp. 552 (N.D. Calif. 1989) is 
misplaced. 
WAC 02 257 53350 
Page 7 
services during that year. A $1200 annual outlay for accounting services does not conform to the petitioner's 
statement that it will employ an accountant for 20-30 hours per week. 
Nor does the proposed position qualify as a specialty occupation under either prong of 8 C.F.R. 
3 214.2(h)(4)(iii)(A)(2). The fxst prong of this regulation requires a showing that a specific degree 
requirement is common to the industry in parallel positions among similar organizations. 
On appeal, counsel submits four job postings to bolster his assertion that a bachelor's degree or its equivalent 
is normally the minimum entry requirement for a career as an accountant. However, as noted previously, the 
AAO does not accept the contention that the proposed position is actually that of an accountant. 
Even if the AAO were to accept counsel's assertion that the proposed position is in fact that of an accountant, 
these job postings would not satisfy the first prong of 8 C.F.R. 3 214.2(h)(4)(iii)(A)(Z), as counsel has failed 
to consider the specific requirements at 8 C.F.R. 5 214.2(h)(4)(iii)(A)(2) for establishing a baccalaureate or 
higher degree 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 establish that any of these four postings are from organizations similar in 
size or scope of operations to the petitioner. AppleOne describes itself as a nonprofit international 
organization. No information is submitted regarding Act 1 or Volt Services Group. Manpower 
Professional appears to be a staffing agency. 
Accordingly, the proposed position does not qualify as a specialty occupation under the first prong of 
8 C.F.R. 3 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 junior accountants, bookkeepers, auditing clerks, accounting clerks, or tax 
preparers, 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. 3 2 14.2(h)(4)(iii)(A)(2). 
The proposed position does not qualify as a specialty occupation under 8 C.F.R. tj 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 
with degrees who previously held the position, and copies of those employees' diplomas. However, no 
evidence has been submitted to demonstrate that the proposed position qualifies under this criterion. 
In the WE response, counsel made the following assertion: 
[The beneficiary] will be the only Accountant on staff with Petitioner, and Petitioner feels 
that with his Bachelor of Science fiom the University of St. La Salle in the Philippines and 
more than 15 years of progressive experience in the accounting field, [the beneficiary] is 
well equipped to handle its business needs. Thus, since the only Accountant to be hired by 
Petitioner has a Bachelor's Degee, and Petitioner states that it required such a degree as a 
WAC 02 257 53350 
Page 8 
minimum qualification, it is the policy of [the petitioner] to hire only an Accountants who 
possess at least a bachelor's degree [sic]. 
Counsel's assertion fails. In order to establish eligibility under this criterion, the 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. If the petitioner has never before filled the position, then it cannot qualify under this criterion. 
Accordingly, the proposed position does not quali@ as a specialty oc6upation under 8 C.F.R. 
5 2 14.2(h)(4)(iii)(A)(3). 
The fourth criterion, 8 C.F.R. 5 214.2(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, accounting clerk, or junior accountant, positions which do not 
require specialized knowledge at a baccalaureate level. Thus, the proposed position does not qualifl for 
classification as a specialty occupation under 8 C.F.R. 5 2 14.2(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. $5 214.2(h)(4)(iii)(A)(I), (2)' (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. 
3 136 1. The petitioner has not sustained that burden. 
ORDER: The appeal is dismissed. The petition is denied.