dismissed H-1B Case: Accounting

identifying data deleted to 
prevent clearly unwarranted 
invasion of pasonal privacy 
FILE: 
IN RE: 
U.S. Department of Homeland Security 
20 Mass. Ave., N.W., Rm. 3000 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
Date: 
P 'L 
JUN 2 3 2006 
PETITION: 
 Petition for a Nonirnmigrant Worker Pursuant to Section 10 1 (a)(l S)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. § 1 101(a)(l S)(H)(i)(b) 
ON BEHALF OF PETITIONER: 
INSTRUCTIONS : 
This is the decision in your case. All documents have been returned to the office that orignally decided your 
case. Any further inquiry must be made to that office. 
Robert P. Wiemann, Chief 
Administrative Appeals Office 
SRC 05 001 50768 
Page 2 
DISCUSSION: The director of the Texas Service Center denied the nonirnmigrant 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 indicates in the Form 1-129 that it is a retail distributor and commercial investor, was 
established in 1990, has 4 employees, $2,001,792 in gross income, and $302,000 net income, at the time of 
filing. It seeks to employ the beneficiary as an accountant pursuant to section lOl(a)(lS)(H)(i)(b) of the 
Immigration and Nationality Act (the Act), 8 U.S.C. 3 1 lOl(a)(lS)(H)(i)(b). The director denied the 
petition based on his determination that the proffered position was not a specialty occupation. 
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. 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. 
The term "specialty occupation" is further defined at 8 C.F.R. 3 214.2(h)(4)(ii) as: 
An occupation which requires theoretical aqd practical application of a body of highly 
specialized knowledge in fields of human endeckor 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; 
SRC 05 001 50768 
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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. q. Defensor v. Meissner, 
201 F. 3d 384 (5" 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. 
 At the time of filing, the petitioner 
indicated the duties of the proposed position as follows: 
Prepare monthly financial statements and sales reports; 
Routinely apply accounting principles to analyze financial information when preparing monthly 
financial statements and sales reports; 
Audit purchase and sales contracts, orders, invoices, etc. to prepare reports to reflect and 
substantiate transactions; 
Responsibility for auditing stores managed by the company for management to assess the 
effectiveness of controls, accuracy of financial records, and efficiency of operations; 
Examine records and interview employees to ensure recording of transactions and compliance with 
applicable laws and regulations; 
Reconcile bank statements; 
Administration of personnel records and collections relating to logistical controls; 
Manage revenue stream; 
Reconcile weekly revenue and expenses; 
Consolidate accounts payable details into general ledger monthly; 
SRC 05 001 50768 
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Perform cost reasonable tests for all invoices and participate in month-end review and process 
adjustments; 
In response to the RFE the petitioner stated that, in addition to the duties stated above, the proffered 
position would require the beneficiary to: 
Apply principles of accounting to analyze financial information and to prepare financial 
reports; 
Analyze financial information by detailing assets and liabilities, and capital and prepare 
balance sheets, profit and loss statement and other reports to place before management the 
current and projected financial position; 
Apply accounting principles to analyze past and present financial operation and estimate 
future revenues and expenditures to prepare budget; 
Interpret the budget to management and advise on effective use of resources and 
assumptions underlying budget forecasts; 
Analyze data obtained and apply principles of cost accounting to provide detailed cost 
information not supplied by general accounting systems;. 
Analyze data obtained and determine actual import/purchase costs and prepare periodic 
reports comparing standard costs to actual import/purchase costs and provide management 
with reports specifying and comparing factors affecting prices and probability; 
Establish and co-ordinate implementation of accounting and accounting control procedures 
and provide efficient and cost-effective accounting support to operations; and 
Compute taxes owed according to the prescibed rates and ensure that the establishment 
complies with periodic tax payment, information reporting and other taxing authority 
requirements; 
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. 4 214.2(h)(4)(iii)(A)(I) 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 1 151, 1 165 (D. Minn. 1999) (quoting Hird/Blaker 
Corp. v. Sava, 712 F. Supp. 1095, 1102 (S.D.N.Y. 1989)). 
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In his denial, the director found the duties described by the petitioner reflect those performed by accounting 
clerks which are duties that can be performed by an individual with less that a baccalaureate degree. The 
AAO does not find the record to demonstrate that the petitioner would employ the beneficiary in a position 
requiring a degreed accountant. 
The AAO notes that counsel referenced the Specific Vocational Preparation (SVP) professional rating given 
to the occupation of accountant by the Dictionary of Occupational Titles (DOT). However, the AAO does 
not consider the DOT to be a persuasive source of information as to whether a job requires the attainment 
of a baccalaureate or higher degree (or its equivalent) in a specific specialty. An SVP rating is meant to 
indicate only the total number of years of vocational preparation required for a particular occupation. It 
does not describe h0.w those years are to be divided among training, formal education, and experience, and 
it does not specify the particular type of degree, if any, that a position would require. 
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 AAO 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.' 
The AAO 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 'kmployment 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 that 
the proffered position would impose a degree requirement on the beneficiary. The question is not whether 
the 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 
' Ibid. 
SRC 05 001 50768 
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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 Accreditation 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 Accountantm /Accredited Business Advisorm (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 ac~ounting,~ 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 andlor 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. 
2 
 Occupational Outlook Handbook, 2006-2007 Edition, at www.bls.gov/oco/ocos144.htm. 
3 
Information provided by the ACAT website (http:!/\vw\v.acatcredentials.odindex.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. 
4 
According to the website for Skyline College, a community college located in San Mateo, CA 
(\+~+w.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. 
SRC 05 001 50768 
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The petitioner states that it is a retail distributor and commercial investments business with 4 employees and 
$2,001,792 gross income. Evidence of the petitioner's business include correspondence from the IRS 
issued to companies other than the petitioner, a hotel receipt and summary of phone charges issued to Jalal 
Lakhani, and correspondence to a company other than the petitioner acknowledging a purchase at the Hong 
Kong Toys and Gift Fair. No evidence of the retail business or of the commercial investments business, 
and no evidence of the complexity of the financial transactions of the petitioner was submitted. The 
petitioner did not submit tax returns, employment records or other financial documentation to establish that 
the duties of the proffered position require a 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 Sofici, 22 I&N Dec. 158, 165 (Comm. 1998). 
The duties of the proffered position in the context of the petitioner's business operations 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. 8 214.2(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. 
8 214.2(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. Counsel asserts that the Handbook's discussion of 
the degree requirement for the occupation of accountants establishes 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 baccalaureate level 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, pubiic and government accountants. 
Regarding parallel positions in the petitioner's industry, the petitioner submitted 4 Internet and 7 newspaper 
job postings for accounting positions. Only one of these businesses is in retail. The retail advertiser is not 
similar to the petitioner in scope and breadth of business operations. It is a retail merchandiser with 8 retail 
stores and 24 Internet cites. Of the remaining advertisers, it cannot be determined that any of them is 
similar to the petitioner, a retail establishment with 4 employees. 
Further, the duties of the advertised positions are not specific enough to compare with the job duties of the 
proffered position. Thus, the petitioner has not established that the degree requirement is common to the 
industry in parallel positions among similar organizations. As the petitioner has failed 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. 
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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. 8 214.2(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 occupation 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)(#). 
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. 
§ 1361. The petitioner has not sustained that burden. 
ORDER: 
 The appeal is dismissed. The petition is denied.