dismissed H-1B Case: Accounting

ldentif'g data deleted to 
U.S. Department of Homeland Security 
20 Mass. Ave. N.W., Rm. A3042 
Washington, DC 20529 
U.S. Citizenship 
and Immigration 
Services 
PUBLIC 
FILE: WAC 03 139 51942 
1 
ER Date: ET 1 7 2~ 
IN RE: Petitioner: 
Beneficiary: 
PETITION: Petition for a Nonimmigrant Worker Pursuant to Section lOl(a)(lS)(H)(i)(b) of the 
Immigration and ~ationait~ Act, 8 U.S.C. 3 1 IOl(a)(l5)(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. 
Robert P. Wiemann, Director 
Administrative Appeals Office 
WAC 03 139 51942 
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 full-service veterinary clinic 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 10 1 (a)( 1 5)(H)(i)(b) of the Immigration and Nationality Act (the Act), 
8 U.S.C. 8 I lOl(a)(ls)(H)(i)(b). 
The director denied the petition on the basis that the petitioner had failed to establish that the proposed 
position meets the definition of a specialty occupation as set forth at 8 C.F.R. 3 214.2(h)(4)(iii)(A). 
Section 214(i)(l) of the Immigration and Nationality Act (the Act), 8 U.S.C. 3 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. 3 214.2(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. 5 214.2(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 03 139 5 1942 
Page 3 
Citizenship and Immigration Services (CIS) interprets the term "degree" in the criteria at 8 C.F.R. 
5 214.2(h)(4)(iii)(A) to mean not just any baccalaureate or higher degree, but one in a specific specialty 
that is directly related to the proposed position. 
The record of proceeding before the AAO contains (1) the Form 1-129 and supporting documentation; (2) the 
director's request for evidence (WE); (3) the petitioner's 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 full-service veterinary clinic with 28 employees, was established in 1986 and has a gross 
annual income of $1,750,000. 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 set up an accounting system that will retain all of the information 
necessary to prepare the quarterly and yearly tax information, payroll statements and 
deductions, monthly profit and loss reports[,] and financial statements. She [sic] will direct 
the implementation of a general accounting system for keeping accounts and records of 
disbursements, expenses, tax payments[,] and general ledgers. The BENEFICIARY will 
prepare balance sheets reflecting [the] company's assets, liabilities[,] and capital (emphasis 
in original). He will perform audits and prepare reports. He will inspect company 
accounting systems to determine their efficiency and protective value. He will also prepare 
reports of findings and recommendations for company management. The BENEFICIARY 
will provide tax planning advice (emphasis in original). 
In response to the director's request for evidence, counsel offered a breakdown of the percentage of time to 
be devoted to the various tasks to be performed by the beneficiary: 
45% Financial analysis and cost accounting; application of principles of GAAP 
[generally accepted accounting principles] to analyze financial information and 
prepare financial reports; preparation of balance sheets; profits and loss statements 
and other reports to sumtr~arize current and projected company revenues. 
25% Preparation and analysis of monthly, quarterly[,] and yearly tax returns; preparation 
of sales tax and payroll tax schedules; and remittance of taxes. 
30% Preparation of cash flow projections; utilization of variance analysis to evaluate the 
company performance, budget planning; analysis of financial information to detail 
the company assets, liabilities, and capital; and implementation of internal auditing 
controls. 
The director denied the petition, finding that the petitioner had satisfied none of the four criteria set forth at 
8 C.F.R. 3 214.2(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 position in 
fact qualifies for classification as a specialty occupation. Counsel also contends that in denying the petition, 
the director abused his discretion. 
WAC 03 139 51942 
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, fi-om 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 fmancial reports for nonmanagement 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 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 fi-om 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, verifLing 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 03 139 5 1942 
Page 5 
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 verify records of transactions posted by other workers. They check figures, 
postings, and documents to ensure that they are correct, mathematically accurate, and 
properly coded . . . . 
As organizations continue to computerize their fmancial 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 lo accounts on computer spreadsheets and databases . . . . 
The widespread use of computers . . . has enabled bookkeeping, accounting, and auditing 
clerks to take on additional responsibilities, such as payroll, procurement, and billing. 
According to the Handbook, a two-year associate's degree in business or accounting is often required for 
bookkeeping and accounting clerk positions. A four-year bachelor's degree is not required for entry-level 
positions. The Handbook does indicate that many individuals with four-year degrees accept bookkeeping and 
accounting clerk positions in order to enter the field or a particular company with the goal of being promoted 
to professional or managerial positions. The Handbook also indicates that many graduates of junior colleges 
and business and correspondence schools can obtain junior accounting positions. 
As discussed in the Handbook, bookkeeping, accounting, and auditing clerks produce financial statements 
and prepare reports and summaries for supervisors and managers, which would be used by them to make 
sound business decisions. Further, the Handbook reports that employers require most financial clerks to 
have at least a high school diploma, and for bookkeepers and accounting clerks, they often require an 
associate's degree in business or accounting. According to the website of Skyline College, a community 
college located in San Mateo, California,' an associate's degree in business or accounting would involve 
learning the fundamentals of financial accounting principles and concepts, balance sheets, income 
statements, cash flow statements, the generally accepted accounting procedures (GAAP), forecasting, 
budgeting, cost accounting, break even analysis, developing and operating a computerized accounting 
system using tools such as QuickBooks, QuickBooks Pro, or Peachtree, an integrated commercial 
accounting software package that is used to review, differentiate, and interpret accounting concepts and 
data in a multitude of business situations. Thus, an associate's degree would provide knowledge about 
accounting techniques that would serve the needs of management and facilitate decision-making. 
The Handbook describes the occupation of a tax preparer as follows: 
1 
See http:/iwww.skylinecollege.net. 
WAC 03 139 5 1942 
Page 6 
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 ~ct.~ To interpret the 
regulations any other way would lead to absurd results: if CIS were limited to reviewing a petitioner's 
self-imposed employment requirements, then any alien with a bachelor's degree could be brought into the 
United States to perform a menial, non-professional, or an otherwise non-specialty occupation, so long as 
the employer required all such employees to have baccalaureate or higher degrees. See id. at 388. 
The record in this case does not support the assertion that the duties of the proposed position require a 
bachelor's degree in accounting or a related specialty. While this position may include some duties that 
involve accounting functions, the AAO is not persuaded that they are at a level of specialization or 
complexity that they require the theoretical and practical application of a body of highly specialized 
knowledge and a baccalaureate degree or its equivalent. The proposed position lacks critical characteristics 
of a management accounting position, as described in the Handbook. For example, the Handbook indicates 
that management accountants are involved in 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. 
For example, in the breakdown of the percentages of time to be spent performing the various tasks offered by 
counsel in the RFE response, counsel stated that 25% of the beneficiary's time would be spent preparing tax 
returns, sales tax and payroll taxes, and tax remittance. Such duties are performed by tax preparers and 
bookkeeping, accounting, and auditing clerks. 
Most of the duties listed in the grouping of tasks that are to occupy 45% of the beneficiary's time, such as 
preparing financial reports, balance sheets, profit and loss statements, and other reports, are typically 
performed by bookkeeping, accounting, and auditing clerks. 
Finally, many of the duties listed in the grouping of tasks that are to occupy the remaining 30% of the 
beneficiary's time, including preparing cash flow projections and detailing the company's assets, liabilities, 
and capital, may also be performed by bookkeeping, accounting, and auditing clerks. 
- 
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 03 139 51942 
Page 7 
The record here does not support a finding that the beneficiary will be performing primarily accounting 
functions. Rather, the AAO concludes that the duties of the proposed position actually combine those of an 
experienced bookkeeping, accounting, or auditing clerk and a tax preparer. 
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 prepare tax returns, and they are not required to 
possess degrees, either. 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. 3 2 14.2(h)(4)(iii)(A)(l). 
Counsel's assertion that the director abused his discretion in reaching a similar determination fails. As noted 
previously, the creation of a position with a pehnctory bachelor's degree requirement will not mask the 
fact that it is not a specialty occupation. The evidence submitted here does not support a finding that the 
beneficiary will perform primarily accounting duties. 
Moreover, counsel's contention that the beneficiary would be performing primarily accounting duties in the 
proposed position is further undermined by the petitioner's 2001 Fonn 1 120S, U.S. Income Tax Return for an 
S Corporation, and 2002 California Schedule K-1, Shareholder's Share of Income, Deductions, Credits, Inc., 
which indicate that the petitioner spent $1707 for accounting services during 200 1 and $6062 for accounting 
services during 2002. Such low annual outlays for accounting services are not consistent with the petitioner's 
statement that it will employ a full-time accountant. 
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 first prong of this regulation requires a showing that a specific degree 
requirement is common to the industry in parallel positions among similar organizations. No evidence has 
been presented, to support the contention that the proposed position qualifies for classification as a specialty 
occupation under this prong. 
Accordingly, the proposed position does not qualify as a specialty occupation under the first prong of 
8 C.F.R. 3 214.2(h)(4)(iii)(A)(2). 
The second prong of this regulation requires that the petitioner prove that the duties of the proposed position 
are so complex or unique that only an individual with a degree can perform them. The nature of the duties of 
the proposed position as set forth in the petition does not support such a finding, as the duties of the proposed 
position are similar to those of bookkeepers, auditing clerks, 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. tj 2 14.2(h)(4)(iii)(A)(2). 
The proposed position does not qualify as a specialty occupation under 8 C.F.R. 3 214.2(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 such 
evidence has been submitted to demonstrate that the proposed position qualifies under this criterion. 
WAC 03 139 51942 
Page 8 
In order to establish eligibility under this criterion, a petitioner must demonstrate that it normally hires 
individuals with a bachelor's degree or its equivalent for the position. Evidence to support the assertion that 
the petitioner normally requires a degree or its equivalent must be presented. If the petitioner has never 
before filled the position, then it clearly cannot qualify under this criterion. Accordingly, the proposed 
position does not qualify as a specialty occupation under 8 C.F.R. 3 2 14.2(h)(4)(iii)(A)(3). 
The fourth criterion, 8 C.F.R. § 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 tax preparer, positions which do not require 
specialized knowledge at a baccalaureate level. Thus, the proposed position does not qualify for 
classification as a specialty occupation under 8 C.F.R. $214.2(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. $3 214.2(h)(4)(iii)(A)(l), (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. 
5 1361. The petitioner has not sustained that burden. 
ORDER: The appeal is dismissed. The petition is denied.