dismissed H-1B Case: Accounting

U.S. Department of Homeland Security 
20 Massachusetts Ave. NW, Rm. A3042 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
Services 
FILE: WAC 02 279 54865 Office: CALIFORNIA SERVICE CENTER Date: ' .,( 
IN RE: 
PETITION: Petition for a Nonirnrnigrant Worker Pursuant to Section lOl(a)(lS)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 5 1 lOl(a)(lS)(H)(i)(b) 
ON BEHALF OF PETITIONER: 
INSTRUCTIONS: 
This is the decision of the Administrative Appeals Office in your case. All materials have been returned 
to the office that originally decided your case. Any further inquiry must be made to that office. 
Robert P. Wiemann, Director 
Administrative Appeals Office 
WAC 02 279 54865 
Page 2 
DISCUSSION: The service center director denied the nonimmigrant visa petition. The matter is now on 
appeal before the Administrative Appeals Office (AAO). The appeal will be dismissed. The petition will be 
denied. 
The petitioner is a residential facility for the developmentally disabled. It seeks to employ the beneficiary 
as an accountant and to classify her as a nonirnmigrant worker in a specialty occupation pursuant to slaction 
101 (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 director denied the petition on the ground that the record failed to establish that the proffered position 
is a specialty occupation. 
Section 214(i)(l) of 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. 
As provided in 8 C.F.R. $ 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 normally the minimum 
requirement for entry into the particular position; 
(2) The degree requirement is common to the industry in parallel positions among 
similar organizations or, in the alternative, an employer may show that its 
particular position is so complex or unique that it can be performed only by an 
individual with a degree; 
(3) The employer normally requires a degree or its equivalent for the position; or 
(4) The nature of the specific duties is so specialized and complex that knowledge 
required to perform the duties is usually associated with the attainment of a 
baccalaureate or higher degree. 
Citizenship and Immigration Services (CIS) interprets the term "degree" in the criteria at 8 C.F.R. 
5 214.2(h)(4)(iii)(A) to mean not just any baccalaureate or higher degree, but one in a specific specialty 
that is directly related to the proffered position. 
The record of proceeding before the AAO contains (1) Form 1-129 and supporting documentation; (2.) the 
director's request for evidence (RFE); (3) the petitioner's response to the RFE; (4) the notice of decision; 
and (5) Form I-290B and an appeal brief. The AAO reviewed the record in its entirety before issuing its 
decision. 
WAC 02 279 54865 
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In Form 1-129 and an accompanying letter the petitioner described itself as a 32-bed boarding and care 
facility for the developmentally disabled, established in 1993, with twelve employees and gross annual 
income of $975,000. The petitioner stated that it proposed to hire the beneficiary as a part-time 
accountant (20 hourstweek) to perform the following duties: 
Budget planning 
Cost accounting 
Financial analysis 
Preparation of required management and government reports 
Application of principles of accounting to analyze financial information and prepare financial 
reports 
Compilation and analysis of financial information to prepare entries to accounts, such iiS 
general ledger accounts 
Documentation of business transactions 
Analysis of financial information detailing assets, liabilities and capital 
Preparation of balance sheets, profit and loss statements and other reports to summariz:e 
current and projected company financial positions 
Audit of contracts, orders and vouchers, and preparation of reports to substantiate individual 
transactions prior to settlement 
Establishment, modification, documentation and coordination of implementation of 
accounting and accounting control procedures 
As explained by the petitioner, record-keeping and analytical tasks would be perforined on a daily basis, 
quarterly reports would be completed over a 30-day period, and annual reports would be completed over a 
60-day period. Record-keeping and expenses, disbursements, and general ledgers are completed weekly, 
the petitioner stated, and require two to four hours of work each week. Accounts receivable are updated 
and reported weekly, the petitioner stated, and require four to eight hours each week. 
The petitioner stated that the beneficiary was qualified for the position by virtue of her academic degree - 
a bachelor of arts, with a major in economics, from the Centro Escolar University in Manila., the 
Philippines, granted in March 1978 - and sixteen years of work experience in accounting and related 
areas. 
In response to the RFE the petitioner submitted additional documentation including an excerpt frorn the 
Department of Labor (D0L)'s Occupational Outlook Handbook (Handbook) on accountants and auditors, 
a series of internet job announcements for accountant positions, an evaluation of the beneficiary's 
academics and experience from a credentials evaluation service, the petitioner's quarterly wage and 
withholding reports for the calendar year 2003, the petitioner's federal income tax return for 20012, an 
organizational chart, and job descriptions for each employee position. 
In his decision the director stated that the proffered position could not be classified as an accountar~t for 
two reasons. The first was that the petitioner's business, as far as the record showed, did not have the 
organizational complexity to justify an accountant position. While the proffered position may involve 
some accounting functions, the director determined that the primary duties of the position were those of a 
bookkeeping, accounting, or auditing clerk, as described in the Department of Labor (DOL)'s 
Occupational Outlook Handbook (Handbook). Those positions, as indicated in the Handbook, do not 
WAC 02 279 54865 
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require a baccalaureate or higher degree in a specific specialty. The second reason cited by the director 
was that the petitioner was not engaged in a type of business for which an accountant would normally be 
required. The record failed to show that the duties of the position involved complex and advanced 
accounting functions, the director declared, or that the job duties could not be performed by an 
experienced bookkeeping, accounting, or auditing clerk with a sub-baccalaureate level of educational 
training. The internet job postings did not establish that a degree requirement was common I:O the 
industry in parallel positions among similar organizations, the director continued, and the petitioner did 
not show that it had a history of requiring individuals with baccalaureate or higher degrees for the 
proffered position. Nor did the petitioner demonstrate that the duties of the proffered position were so 
specialized and complex that the knowledge required to perform them is usually associated with a 
baccalaureate or higher degree. The director concluded that the proffered position did not quality as a 
specialty occupation under any of the criteria enumerated at 8 C.F.R. $j 214.2(h)(4)(iii)(A). 
On appeal counsel reiterates the petitioner's contention that the duties of the proffered position are those 
of an accountant, even if some incidental duties could be performed by a bookkeeper. The petitioner has 
the organizational complexity, the multiplicity of transactions, and business volume to suppcbrt an 
accounting position, counsel argues, and the Handbook's examples of the types of companies typically 
employing accountants was misinterpreted by the director as exclusive rather than inclusive. Counsel 
contends that the previously submitted internet job announcements for accountant positions establish that 
a degree requirement is common to the industry in parallel positions among similar organizations. 
Counsel also contends that the duties of the proffered position are so specialized and complex that they 
require baccalaureate level knowledge in accounting or a related field. 
In determining whether a position meets the statutory and regulatory criteria of a specialty occupation, 
CIS routinely consults the DOL Handbook as an authoritative source of information about the duties and 
educational requirements of particular occupations. Factors typically considered are whether the 
Handbook indicates a degree is required by the industry; whether the industry's professional association 
has made a degree a minimum entry requirement; and whether letters or affidavits from firrns or 
individuals in the industry attest that such firms "routinely employ and recruit only degreed individuals." 
See Shanti, Inc. v. Reno, 36 F.Supp. 2d 1151, 1165 (D.Minn. 1999) (quoting HiroYBlaker Corp. v. Sava, 
712 F.Supp. 1095, 1102 (S.D.N.Y. 1989)). CIS also analyzes the specific duties and complexity of the 
position at issue, with the Handbook's occupational descriptions as a reference, as well as the petitioner's 
past hiring practices for the position. See Shanti Inc. v. Reno, id., at 1 165-66. 
According to the Handbook there are four major fields of accounting - public, management, government, 
and internal auditors - of which management accountant appears closest to the proffered position in this 
case. As described in the Handbook, 2004-05 edition, at 68-69: 
Management accountants - also called cost, managerial, industrial, corporate, or private 
accountants - record and analyze the financial information of the companies for which 
they work. Other responsibilities include budgeting, performance evaluation, cost 
management and asset management. Usually, management accountants are part of 
executive teams involved in strategic planning or new-product development. They 
analyze and interpret the financial information that corporate executives need to make 
sound business decisions. They also prepare financial reports for nonmanagement 
groups, including stockholders, creditors, regulatory agencies, and tax authorities. 
WAC 02 279 54865 
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Within accounting departments, they may work in various areas including financial 
analysis, planning and budgeting and cost accounting. 
Most accounting positions require at least a bachelor's degree in accounting or a related field, as indicated 
in the Handbook, id., at 70. The Handbook goes on to say, however, that some junior accounting 
positions require less than a baccalaureate degree: 
Many graduates of junior colleges and business and correspondence schools, as well as 
bookkeepers and accounting clerks who meet the education and experience requirements 
set by their employers, can obtain junior accounting positions and advance to positions 
with more responsibilities by demonstrating their accounting skills on the job. 
Id. at 71. Thus, although most accounting positions require a baccalaureate degree in accounting or a 
related specialty, it is possible to enter lower-rung positions in the occupational field with a sub- 
baccalaureate educational background andlor experience as a bookkeeper or accounting clerk. 
The Handbook describes the occupation of bookkeeping, accounting, and auditing clerks as follows: 
Bookkeeping, accounting, and auditing clerks are an organization's financial 
recordkeepers. They update and maintain one or more accounting records, including 
those which tabulate expenditures, receipts, accounts payable and receivable, and profit 
and loss. They have a wide range of skills and knowledge from full-charge bookkeepers 
who can maintain an entire company's books to accounting clerks who handle specific 
accounts. All of these clerks make numerous computations each day and increasingly 
must be comfortable using computers to calculate and record data. 
In small establishments, bookkeeping clerks handle all financial transactions and 
recordkeeping. They record all transactions, post debits and credits, produce financial 
statements, and prepare reports and summaries for supervisors and managers. 
Bookkeepers also prepare bank deposits by compiling data from cashiers, verifying and 
balancing receipts, and sending cash, checks, or other forms of payment to the bank. 
They also may handle payroll, make purchases, prepare invoices, and keep track of 
overdue accounts. 
In large offices and accounting departments, accounting clerks have more specialized 
tasks . . . such as accounts payable . . . or accounts receivable . . . . Entry-level accounting 
clerks post details of transactions, total accounts, and compute interest charges. They 
also may monitor loans and accounts, to ensure that payments are up to date. More 
advanced accounting clerks may total, balance, and reconcile billing vouchers; ensure 
completeness and accuracy of data on accounts; and code documents, according to 
company procedures. 
Auditing clerks verify records of transactions posted by other workers. They check 
figures, postings, and documents to ensure that they are correct, mathematically accurate, 
and properly coded. They also correct or note errors for accountants or other workers to 
adjust. . . . 
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. . . . 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 prospects [emphasis added]. 
Handbook, id., at 437-38. According to the Handbook, at 434, a two-year associate's degree in business or 
accounting is often required for bookkeeping and accounting clerk positions. A four-year bachelor's degree is 
not required for entry-level positions, the Handbook indicates, though many such degree-holders accept 
bookkeeping and accounting clerk positions to get into the field or a particular company with the aim of 
being promoted to professional or managerial positions. See id. 
Tn determining the nature of a particular position, and whether it qualifies as a specialty occupation, the 
duties that will actually be performed are crucial, not the title of the position. The petitioner must :;how 
that the performance demands of the position are consistent with its degree requirement. The cnttical 
issue is not the employer's self-imposed standard, but whether the position actually requires the 
theoretical and practical application of a body of highly specialized knowledge and the attainment of a 
baccalaureate or higher degree in the specific specialty as a minimum for entry into the occupation. Cf. 
Defensor v. Meissner, 201 F.3d 384,387-88 (5th Cir. 2000). 
The record in this case does not establish that the performance demands of the proffered position require a 
baccalaureate degree in accounting or a related specialty. While the position may include some duties 
that involve accounting functions, the AAO is not persuaded that they are at a level of specialization or 
complexity that they require the theoretical and practical application of a body of highly specialized 
knowledge and a baccalaureate degree or its equivalent in the field of accounting or a related specialty 
field. The proffered position lacks crucial attributes of a management accounting position, as described in 
the Handbook. For example, the Handbook indicates that management accountants are involved in 
strategic planning or new-product development, usually as part of an executive team, and prepare 
financial reports for nonmanagement groups like stockholders, creditors, regulatory agencies, and tax 
authorities. These functions are not reflected in the petitioner's description of the proffered position's 
duties, except for a general reference in one of the duties to the preparation of "government reports" 
which provides no information about what that activity entails. Thus, the scope of the proffered position 
lacks both the breadth and the depth of a management accounting position. 
While the size of a company does not, in and of itself, determine a its need for an accountant, the 
petitioner's income level and scale of operations does have a direct and substantial bearing on the scope 
of the duties the beneficiary would perform in the proffered position. The responsibilities associated with 
a company like the petitioner, with twelve employees and gross annual income of approximately 
$1 million, differ greatly from the responsibilities associated with a multi-million company, or from the 
responsibilities of performing accounting work for multiple clients. There is no evidence in the record of 
the volume of business transactions conducted by the petitioner, or of the scope of the financial 
information to be analyzed. Simply going on record without supporting documentation does not satisfy 
the petitioner's burden of proof. See Matter of Sofici, 22 I&N Dec. 158, 165 (Cornm. 1998) (citing 
Matter of Treasure Craft of California, 14 I&N Dec. 190 (Reg. Comm. 1972)). The AAO notes that an 
WAC 02 279 54865 
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associate's degree provides basic knowledge about accounting that can be applied on the job by 
bookkeeping, accounting, and auditing clerks. I 
Considering the duties of the proffered position and the nature and scale of the petitioner's business 
operations, the AAO concludes that the position is a combination bookkeeping, accounting, and auditing 
clerk, as described in the Handbook. Many of the job duties - including the preparation of financial 
statements and reports for management, the compilation of financial information for entry into accounts, 
the documentation of business transactions, and the preparation of balance sheets and profit and: loss 
statements - accord with the Handbook's description of bookkeeping clerks in small establishments. who 
"handle all financial transactions and recordkeeping" and whose specific duties include such functio,ns as 
recording all transactions, producing financial statements, preparing reports for supervisors and management, 
verifying and balancing receipts, and keeping track of overdue accounts. As discussed in the Handbcaok, a 
baccalaureate or higher degree is not the normal minimum requirement for entry into bookkeeping, 
accounting, and auditing clerk positions, though employers often require a two-year associate's degree in 
business or accounting. The AAO concludes, therefore, the proffered position does not meet the first 
alternative criterion of a specialty occupation at 8 C.F.R. 5 2 14.2(h)(4)(iii)(A)(I). 
With regard to the second alternative criterion of a specialty occupation, at 8 C.F.R. 8 214.2 
(h)(il)(iii)(A)(I), the petitioner has submitted the previously mentioned internet job announcement:; for 
accountant positions as evidence that a baccalaureate degree is the common industry-wide requirement 
for entry into the occupation. None of the five advertising companies is in the same line of business as 
the petitioner, however, and most or all of the companies appear to be much larger than the petitioner in 
their scale of operations. Accordingly, the internet job postings are not persuasive evidence that a 
bachelor's degree in accounting or a related specialty is a common requirement in the petitioner's 
industry in parallel positions among similar organizations, as required for the proffered position to qualify 
as a specialty occupation under the first prong of 8 C.F.R. 5 214.2(h)(4)(iii)(A)(Z). 
Nor does the record establish that the proffered position is so complex or unique that it can only be 
performed by an individual with a bachelor's degree in a specific specialty, as required for the position to 
qualify as a specialty occupation under the second prong of 8 C.F.R. 5 214.2(h)(4)(iii)(A)(2). 
As for the third alternative criterion of a specialty occupation, the proffered position is newly created and 
the petitioner has no hiring history for it. Accordingly, the petitioner cannot demonstrate that it normiilly 
requires a bachelor's degree in a specific specialty or its equivalent for the position, as required for it to 
qualify as a specialty occupation under 8 C.F.R. 3 214.2(h)(4)(iii)(A)(3). 
Lastly, the proffered position does not meet the fourth alternative criterion of a specialty occupation, at 
8 C.F.R. 5 214.2(h)(4)(iii)(A)(4), because the record does not establish that the duties of the position are 
I According to the website for Skyline College, a community college located in San Mateo, California, 
(www.skvlinecolle~e.nct), an associate's degree in business or accounting would involve learning the fundamentals 
about financial accounting principles and concepts, balance sheets, income statements, cash flow statements, the 
GAAP, forecasting, budgeting, cost accounting, and break even analysis, as well as developing and operating a 
computerized accounting system using tools such as QuickBooks, QuickBooks Pro, or Peachtree, an integrared 
commercial accounting software package that is used to review, differentiate, and interpret accounting concepts and 
data in a multitude of business situations. 
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so specialized and complex that the knowledge required to perform them is usually associated with a 
baccalaureate or higher degree in a specific specialty. As previously discussed, the AAO is not persuaded 
by the evidence of record that the duties of the position exceed the occupational scope of an experienced 
bookkeeping, accounting, or auditing clerk, which do not require specialized knowledge at a 
baccalaureate level. 
Thus, the proffered position does not meet any of the qualifying criteria of a specialty occupation 
enumerated at 8 C.F.R. 5 214.2(h)(4)(iii)(A). The petitioner has not established that the beneficiary will 
be coming temporarily to the United States to perform services in a specialty occupation, as required 
under section lOl(a)( lS)(H)(i)(b) of the Act, 8 U.S.C. 5 1 lOl(a)(lS)(H)(i)(b). 
The petitioner bears the burden of proof in these proceedings. See section 291 of the Act, 8 U.S.C. 5 1361. 
The petitioner has not sustained that burden. Accordingly, the AAO will not disturb the director's decision 
denying the petition. 
ORDER: The appeal is dismissed. The petition is denied.