dismissed H-1B Case: Accounting

identifsring data deleted to 
prevent clearly unwarranted 
in~sioa ofpersonal privacy 
PUBLIC COPY 
U.S. Department of tfomeland Security 
20 Mass Ave., N.W., Rm. A3042 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
FILE: WAC 04 261 50743 Office: CALIFORNIA SERVICE CENTER Date: JUN 0 7 2006 
PETITION! Petition for a Nonimmigrant Worker Pursuant to Section 10 1 (a)(l 5)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. $ 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, Chief 
Administrative Appeals Office 
WAC 04 261 50743 
Page 2 
DISCUSSION: The director of the service center 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 specialty food store that seeks to employ the beneficiary as an accountant and to classifjr 
him 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 10 1 (a)(l S)(H)(i)(b). 
The director denied the petition on the basis that the proposed position is not a specialty occupation. On 
appeal, counsel submits a brief and additional evidence. 
Section 214(i)(l) of the Act, 8 U.S.C. 5 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. 
Pursuant to 8 C.F.R. 5 214.2(h)(4)(iii)(A), to qualifjr 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. 
Citizenship and Immigration Services (CIS) interprets the term "degree" in the criteria at 8 C.F.R. 
3 214.2(h)(4)(iii)(A) to mean not just any bachelor's 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) Form 1-129 and supporting documentation; (2) the 
director's request for additional evidence (RFE); (3) the petitioner's response to the RFE; (4) the director's 
denial letter; and (5) Form I-290B with brief and supporting documentation. The AAO reviewed the record in 
its entirety before issuing its decision. 
WAC 04 261 50743 
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The petitioner seeks the beneficiary's services as an accountant. Evidence of the beneficiary's duties includes 
the Form 1-129 with attachments and company support letter and the petitioner's response to the RFE. 
According to this evidence, the beneficiary's duties would include: 
Managing the monthly and year-end financial reports such as preparation of financial statements 
(balance sheet and income statement), cash flow statement, and supporting schedules in accordance 
with the generally accepted accounting procedures (GAAP) and federal accounting standards 
advisory board (FASAB), 30%; 
Analyzing and interpreting financial reports, variances. Preparing accruals and adjustments as needed 
of all financial statements, profit and loss statements, cash flow and analysis, etc. 15%; 
Examining and reviewing the accuracy of accounting classifications, transactions, and records such as 
cash receipts and disbursements, 5%; 
Overseeing the calculation of wages, overtime, and deductions to ensure compliance with federal and 
state laws. Ensuring that A941 payments and quarterly wage reports are disbursed timely. 
Maintaining strict confidentiality of this data, 5%; 
Setting up and maintaining an automated accounting system and records using financial software 
applications such as SAMS 650 Inventory Control System, Microsoft Word, Excel, Access, and 
Quickbooks Pro 2004, 10%; 
Completing professional tax accounting activities of the corporation. Ensuring timely payment of 
quarterly sales tax, permits, license fees, and modified business taxes, 10%; 
Overseeing, managing, and supervising the entry of data into the various ledgers and records 
performed by the clericaVdata entry clerk under the direct and immediate supervision of the 
accountant, 10%; 
Recommending methods, operational procedures and modifications to improve the functioning of all 
financial systems, 8%; and 
Performing related duties as assigned, 2%. 
The petitioner stated that the proposed position requires a bachelor's degree in accounting, or a related field. 
The director stated that many of the proposed duties reflect those of an accountant as that occupation is 
described in the Department of Labor's (DOL) Occupational Outlook Handbook (the Handbook); but that 
sole reliance on duties resembling those of an accountant as that occupation is described in the Handbook is 
misplaced. The director stated that the specific duties combined with the nature of the petitioning entity are 
factors that CIS considers, and that each position must be evaluated based on the nature and complexity of the 
actual job duties. The director discussed the Handbook's description of accountants, and stated that the 
petitioner does not have the organizational complexity, scale of business, or engage in the type of business to 
require the services of a part or full-time accountant. The director also found that the proposed duties more 
closely resembled those of a bookkeeper, not an accountant. The director stated that since the petitioner did 
not employ financial clerks, which is an occupation that does not qualify as a specialty occupation, the 
beneficiary would perform these duties. The director stated that the evidence is insufficient to show that the 
proposed duties could not be performed by an experienced person whose educational training falls short of a 
bachelor's degree. The director concluded that the petitioner failed to establish any of the criteria under 
8 C.F.R. 8 2 14.2(h)(4)(iii)(A). 
On appeal, counsel asserts that the director erred in finding that the petitioner did not employ financial clerks 
because the record clearly shows that the petitioner employs an accounting clerk. Counsel asserts that the 
WAC 04 261 50743 
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beneficiary will only be engaged in high-level accounting work. Counsel asserts that the director should have 
looked at the DOL's O*Net. Counsel asserts that the director's finding that the petitioner does not possess the 
organizational complexity to justify the need for an accountant is unsubstantiated. Counsel asserts that the 
director erred in reclassifying the position from an accountant to a bookkeeper. Counsel asserts that the 
proposed position is a specialty occupation because the beneficiary's duties are similar to those of an 
accountant as described in the Handbook. Counsel emphasizes that the beneficiary's duties are similar to an 
accountant because the beneficiary will analyze and interpret financial information, and prepare financial 
reports. Counsel states that a bookkeeper's duties are limited to financial recordkeeping; an accountant's are 
broader in scope, entailing analysis and interpretation of financial records to prepare financial reports. 
The petitioner need only satisfy one of the criteria at 8 C.F.R. 214.2(h)(4)(iii)(A) to establish that a position is 
a specialty occupation. Upon a thorough review of the record, the AAO concludes that the petitioner has 
failed to establish that the proposed position meets any of the four criteria outlined in 8 C.F.R. 
§214.2(h)(4)(iii)(A). Therefore, the proposed position is not a specialty occupation. 
To determine whether a 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 highly specialized knowledge and the attainment 
of a bachelor's degree in a specific field of study as the minimum for entry into the occupation. 
The AAO routinely consults the Handbook for its information about the duties and educational requirements 
of particular occupations. As the petitioner has identified its proposed position as that of an accountant, the 
AAO turns first to the Handbook's discussion of this occupation. According to the Handbook, accounting 
duties vary widely among four major fields of accounting: public, management, government, and internal. 
The closest category to the proposed position is that of management accountants, who: 
[rlecord 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. Within accounting departments, they may work in 
various areas, including financial analysis, planning and budgeting, and cost accounting. 
Based on the above discussion, the AAO does not find that the petitioner's general description of the duties of 
the proposed position reflects the scope or complexity of a position that requires at least a bachelor's degree 
in accounting or a related specialty. While it agrees that the duties of the proposed position, as described, 
indicate that the beneficiary would require some knowledge of accounting principles, these duties do not 
establish that the position requires a bachelor's degree level of knowledge in the field. The decisive question 
is not whether the position requires knowledge of accounting principles - which it does - but whether it is one 
that requires the level of accounting knowledge that is acquired by at least a bachelor's degree, or its 
equivalent, in accounting. Many of the duties described in the above passage in the Handbook do not apply to 
the proposed position, such as strategic planning or new product development. The complexity of the 
beneficiary's duties and responsibilities do not rise to the level of an accountant. Counsel asserts that just 
because the beneficiary is not part of a formal accounting department or team does not disprove his 
responsibilities as an accountant, but did not submit documentation to establish these responsibilities, e.g. 
WAC 04 261 50743 
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examples of the accounting work he has performed for the petitioner. Without documentary evidence to 
support the claim, the assertions of counsel will not satisfy the petitioner's burden of proof. The unsupported 
assertions of counsel do not constitute evidence. Matter of Obaigbena, 19 I&N Dec. 533, 534 (BIA 1988); 
Matter of Laureano, 19 I&N Dec. 1 (BIA 1983); Matter of Ramirez-Sanchez, 17 I&N Dec. 503, 506 (BIA 
1980). 
To the extent that they are described in the record, the duties of the proposed position - which include 
managing monthly and yearly financial reports - more closely resemble the accounting responsibilities 
performed by bookkeepers and other financial clerks or a junior accountant. Based on the record before it, 
the AAO finds the duties of the proposed position, including the reporting responsibilities identified by the 
petitioner, fall within the typical employment of a full-charge bookkeeper, who in addition to serving as 
businesses7 financial record keepers, may also be responsible for the development of financial statements, as 
well as the preparation of the type of financial reports and summaries described by the petitioner. The 
petitioner stated that the beneficiary will manage the monthly and year-end financial reports such as balance 
sheet, income, and cash flow statements; analyze and interpret financial reports; and examine and review the 
accuracy of the cash receipts and disbursements. These duties are performed by bookkeeping, accounting, 
and auditing clerks who, according to the Handbook, update and maintain accounting records that tabulate 
profit and loss reports, verify records of transactions, produce financial statements, prepare reports and 
summaries for supervisors and managers, and handle the payroll. The Handbook notes the growing use of 
financial software to enter and manipulate data. The AAO notes that the Handbook states that full-charge 
bookkeepers are called upon to "do much of the work of accountants." 
To determine whether the proposed position qualifies as a specialty occupation under the criterion at 8 C.F.R. 
214.2(h)(4)(iii)(A)(l) - a bachelor's or higher degree or its equivalent, in a specific field of study, is normally 
the minimum requirement for entry into the particular position - the AAO turns to the 2006-'07 Handbook's 
discussion of the educational requirements for individuals in this field. Counsel relies on the DOL's 
Occupational Information Network (O*Net). The O*Net database is a comprehensive source of descriptors, 
with ratings of importance, level, frequency or extent, for occupations that are key to the economy. O*Net 
descriptors include: skills, abilities, knowledge, tasks, work activities, work context, experience levels 
required, job interests, and work valueslneeds. This resource does not describe the amount of training, formal 
education, and experience, and it does not specify the particular type of degree, if any, that a position would 
require. For this reason, the AAO does not rely on O*Net information. The Handbook provides a more 
comprehensive description of the nature of a particular occupation and the education, training and experience 
normally required to enter into and advance within an occupation. The Handbook states the following 
regarding the education and experience requirements imposed on those who seek these jobs: 
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 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. ' 
' According to the website for Skyline College, a community college located in San Mateo, CA 
(www.skylinecolleae.net), an associate's degree in business or accounting would involve learning the 
WAC 04 261 50743 
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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 
Society of Accountants. The ACAT does not require a degree in accounting or a related specialty to issue a 
credential as an Accredited Business Accountant03 /Accredited Business Advisor0 (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.^ 
The Handbook further states the following regarding job opportunities for full-charge bookkeepers: 
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. 
Thus, individuals can do accounting work as bookkeepers or junior accountants with either associate's 
degrees, bachelor's degrees, or with relevant work experience in the field. The petitioner failed to establish 
that the proposed position exceeds these job levels. Since individuals with two and four-year degrees and 
even those with high school diplomas who gain accounting skills and perform well can work at these jobs, the 
petitioner has failed to establish that the proposed position is a specialty occupation under 8 C.F.R. 
5 14.2(h)(4)(iii)(A)(I). 
The AAO turns next to the first alternative prong of the second criterion at 8 C.F.R. 8 214.2(h)(4)(iii)(A)(2) 
- a degree requirement is common to the industry in parallel positions among similar organizations. To 
determine if a position is a specialty occupation under this criterion, CIS generally considers whether or not 
letters or affidavits from companies or individuals in the industry attest that such companies "routinely 
employ and recruit only degreed individuals." See Shanti, Inc. v. Reno, 36 F. Supp. 2d 1151, 1165 (D.Minn. 
1999) (quoting HirdBlaker Corp. v. Sava, 712 F. Supp. 1095, 1 102 (S.D.N.Y. 1989)). The job 
announcements submitted with the RFE either do not describe the duties of the announced positions with 
sufficient particularity to determine if they are similar to the proposed position, or are from companies dissimilar 
to the petitioner, a specialty food store with about 5 employees. Therefore, the proposed position does not 
qualify as a specialty occupation under the first alternative prong at 8 C.F.R. 5 2 14.2(h)(4)(iii)(A)(2). 
- 
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. 
2 Information provided by the ACAT website (htt~://www.acatcredentials.org;/index.htmI). The Handbook 
identifies the ACAT website as one of several "Sources of Additional Information7' at the end of its 
discussion of the occupation of accountants. 
WAC 04 261 50743 
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The AAO now turns to the criterion at 8 C.F.R. 8 214.2(h)(4)(iii)(A)(3) - the employer normally requires a 
bachelor's degree or its equivalent for the proposed position. To determine if a petitioner has established this 
criterion, the AAO generally reviews the petitioner's past employment practices, including the histories of 
those employees who previously held the position, as well as their names, dates of employment, and copies of 
their diplomas. This criterion is not a factor in this proceeding as the petitioner states that this is a newly created 
position. In the absence of an employment history for the proposed position, the petitioner failed to establish 
that the position qualifies as a specialty occupation under the criterion at 8 C.F.R. tj 214.2(h)(4)(iii)(A)(3). 
Finally, the AAO turns to the criteria related to the complexity, uniqueness, or specialized nature of the 
proposed position. A petitioner satisfies the second alternative prong of the second criterion at 8 C.F.R. 
3 214.2(h)(4)(iii)(A)(2) if it establishes that a particular position is so complex or unique that it can be 
performed only by an individual with a bachelor's degree in a specific field of study. The criterion at 
8 C.F.R. 8 214.2(h)(4)(iii)(A)(4) requires a petitioner to establish that the nature of the specific duties is so 
specialized and complex that the knowledge required to perform the duties is usually associated with the 
attainment of a bachelor's or higher degree in a specific field of study. The duties, as listed by the petitioner, 
appear to be typical of a full-charge bookkeeper or junior accountant position. On appeal, the petitioner 
asserts that the "the duties of this position are of a complex nature and require any person who performs these 
duties to not only do the accounting duties but also" to review and analyze all financial and inventory control 
reports. The petitioner has not submitted any documentary evidence to establish that the proposed duties 
bring a uniqueness, complexity, or specialization to the position that requires or is usually associated with a 
bachelor's degree in accounting. Going on record without supporting documentary evidence is not sufficient 
for purposes of meeting the burden of proof in these proceedings. Matter of Soflci, 22 I&N Dec. 158, 165 
(Comm. 1998) (citing Matter of Treasure Crafi of California, 14 I&N Dec. 190 (Reg. Comm. 1972)). The 
petitioner has not established that the proposed position is a specialty occupation based upon the complexity 
or uniqueness of its duties. 
As related in the discussion above, the petitioner has failed to establish that the proposed position is a 
specialty occupation. 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. 
8 136 1. The petitioner has not sustained that burden. 
ORDER: The appeal is dismissed. The petition is denied.