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 0?~6 5 1201 Office: CALIFORNIA SERVICE CENTER Date: SEp 1 9 2005 
PETITION: Petition for a Nonimrnigrant Worker Pursuant to Section lOl(a)(lS)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 5 1 1 Ol(a)( 1 5)(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. 
d*" 
Robert P. Wiemann, Director 
Administrative Appeals Office 
WAC 03 006 51201 
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 an educational institution. It seeks to employ the beneficiary as an accountant and to 
classify her 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. Q 1 lOl(a)(lS)(H)(i)(b). 
The director denied the petition on the ground that the record did not establish that the proffered position 
qualifies as a specialty occupation. 
Section 214(i)(l) of the Act, 8 U.S.C. Q 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. 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. 
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 (RE); (3) the petitioner's response to the RFE; (4) the notice of decision; 
and (5) Form I-290B, an appeal brief, and supporting materials. The AAO reviewed the record in its 
entirety before issuing its decision. 
WAC 03 006 51201 
Page 3 
On Form 1-129 and an accompanying letter the petitioner described itself as the owner and operator of 
three Montessori schools in Orange County, California. The petitioner stated that it had 17 employees, an 
enrollment of 300 preschool and elementary school students, and gross annual income of approximately 
$1.5 million. Due to the growth of the schools the petitioner indicated that it needed to hire the 
beneficiary as an in-house accountant to "organize and maintain7' its student accounts. The petitioner 
described the job as follows: 
[The beneficiary] will prepare the quarterly and yearly tax records, payroll statements and 
deductions, monthly profit and loss reports and financial statements. She will direct the 
implementation of a general accounting system for keeping accounts and records of 
disbursements, expenses, tax payments and general ledgers. [She] will prepare balance 
sheets reflecting the school's assets, liabilities and capital. She will perform audits and 
prepare reports. [She] will be responsible for updating and maintaining the account 
receivables that are outstanding. 
The beneficiary is qualified for the position, the petitioner indicated, by virtue of her bachelor of science 
in accountancy from Miriam College in the Philippines, granted on April 12, 1997, and subsequent 
accounting experience. According to an academic evaluation in the record, the beneficiary's degree is 
equivalent to a bachelor of arts in accounting from a U.S. college or university. In response to the: RFE 
the petitioner submitted a detailed list of the proffered position's duties: 
Prepare daily and monthly balance sheets, profit and loss statements, and various financial 
reports as required by government agencies. 
Monitor the school's budgeting performance evaluation, cost and assets management, 
financial commitments to project future revenues and expenses. 
Prepare cash flow projections and perform variance analysis to assess the sales performance 
of the company. 
Prepare schedule of the company's assets and monitor its aging schedule. 
Develop, maintain, and analyze budgets and prepare periodic reports that compare budgeted 
costs to actual costs. Accountant's analysis will be reviewed by the accounting manager to 
ensure that it is an accurate assessment and in compliance with generally accepted accounting 
principles. 
Prepare and analyze quarterly and yearly tax returns. For each quarter the accountant will 
determine the percentage of growth in earnings and expenditures as comparable to previous 
quarters and yearly statements. 
Review the company finances to devise tax strategies and make recommendations on the 
advantages and disadvantages of certain business decisions or transactions. 
Detail company assets, liabilities, and capital to provide tax planning advice. 
Perform any other related duties or assignments. 
The director found that the duties of the proffered position, based on all the evidence of record, were 
predominantly those of a bookkeeping, accounting, or auditing clerk, as described in the Department of 
Labor (D0L)'s Occupational Outlook Handbook (Handbook), rather than the duties of an accountant. 
The director cited information in the Handbook indicating that a baccalaureate degree is not a normal, 
industry-wide minimum requirement to enter into a bookkeeping, accounting, or auditing clerk position. 
The record failed to demonstrate, the director declared, that the proffered position could not be performed 
WAC 03 006 5 1201 
Page 4 
by an experienced individual with a sub-baccalaureate level of education. There was no documentation in 
the record to corroborate the petitioner's assertion that it had a policy of hiring accountants with at least a 
baccalaureate degree, the director noted, nor any documentary evidence that such a degree requirement in 
a specific specialty is common to the petitioner's industry in parallel positions among organi~~ations 
similar to the petitioner. Lastly, the director determined that the petitioner failed to show 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 position did not 
qualify as a specialty occupation under any of the criteria enumerated at 8 C.F.R. 5 214.2(h)(4)(iii)(A). 
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 assoc.iation 
has made a degree a minimum entry requirement; and whether letters or affidavits from finms 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 HirdIBlaker Colp. v. Suva, 
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 petitic~ner's 
past hiring practices for the position. See Shanti, Inc. v. Reno, id., at 1165-66. 
On appeal counsel asserts that the duties of the proffered position accord with the description of 
accountants in the Handbook, and that an accountant requires a baccalaureate degree in a specific 
specialty, making the proffered position a specialty occupation. While acknowledging that some of the 
duties could be performed by a bookkeeping or accounting clerk, counsel contends that most of the duties 
require the expertise of an accountant. Counsel maintains that the petitioner's organizational complexity 
demands the services of an in-house accountant, and reiterates that the petitioner has a practice of l~iring 
individuals with a baccalaureate degree for its accountant position. 
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. 
Within accounting departments, they may work in various areas including financial 
analysis, planning and budgeting and cost accounting. 
Most accounting positions, as indicated in the Handbook, require a bachelor's degree in accounting or a 
related field. See id. at 70. Accountants, therefore, qualify as a specialty occupation under the Act. 
WAC 03 006 5 1201 
Page 5 
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 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. 
Handbook, id., at 437. 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. Many graduates of junior colleges as well as 
business and correspondence schools can obtain junior accounting positions. See id. at 71. The most 
significant source of education or training for tax preparers is moderate-term on-the-job training. See id. at 
649. 
In determining the nature of a particular position, and whether it qualifies as a specialty occupation, the 
duties that will actually be performed are determinative, not the title of the position. The petitioner must 
show that the performance demands of the position compel its degree requirement. The critical 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 
WAC 03 006 5 1201 
Page 6 
higher degree in the specific specialty as a minimum for entry into the occupation. Cf. Deferlsor v. 
Meissner, 201 F.3d 384, 387-88 (5th Cir. 2000). The record does not establish that the performance 
demands of the proffered position require a baccalaureate degree in accounting or a related specialty. 
According to the organizational chart in the record, there are two positions with accountin functions in 
the petitioner's management structure - an accounting manager, occupied by 
e Jr., and the accountant position at issue in this petition, to be filled by the beneficiary. e petitioner asserts that 
~reviousl~ served as its accountant, but there is no documentary evidence that he has ever 
been employed by the petitioner. Mr. name does not appear on any of the W-2 wage and tax 
statements filed by the petitioner on behalf of its employees in 2003, on any of the payroll rc:cords 
maintained by the petitioner in the first half of 2003, or in any of the quarterly wage and withholding 
reports filed by the petitioner during 2003. Nor is there an employment contract or any other evidence in 
the record of Mr. employment by the petitioner, either as an accountant or as an accounting 
manager. It is incumbent upon a petitioner to resolve any inconsistencies in the record by independent 
objective evidence. Attempts to explain or reconcile such inconsistencies will not suffice without 
competent evidence pointing to where the truth lies. See Matter of Ho, 19 I&N Dec. 582, 591-92, (BIA 
1988). Moreover, doubt cast on any aspect of a petitioner's proof may lead to a reevaluation of the 
reliability and sufficiency of the remaining evidence. See id. 
Even if there were evidence of employment status and that he had been promoted lo the 
position of accounting manager, the petitioner has not established that it will employ two full-time 
accountants. The petitioner's description of the accounting manager position indicates areas of o\~erlap 
with the accountant position, and that the accounting manager will oversee at least some of the work to be 
performed by the beneficiary. The petitioner's description of the proffered position includes many 
financial record-keeping functions that bookkeeping and accounting clerks routinely perform. The 
organizational chart identifies the proffered position as directly subordinate to the accounting manager. 
As previously noted, the petitioner is a business with approximately $1.5 million in gross annual income 
and 17 employees. 
Based on the evidence of record, the AAO determines that the duties of proffered position, while they 
may include some accounting functions, are not 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 AAO agrees with the 
director that the duties of the position are predominantly those of a bookkeeping, accounting, or auditing 
clerk. As discussed in the Handbook, a baccalaureate or higher degree is not the normal minimum 
requirement for entry into such a position, though employers often require a two-year associate's degree in 
1 business or accounting. Therefore, the proffered position does not meet the first alternative criterion of a 
specialty occupation at 8 C.F.R. 5 214.2(h)(4)(iii)(A)(I). 
I According to the website for Skyline College, a community college located in San Mateo, Califc~rnia, 
(www.~l\vlinccoIlege.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 (generally accepted accounting principles), 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 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 
WAC 03 006 51201 
Page 7 
As for the second alternative criterion of a specialty occupation, at 8 C.F.R. 5 214.2(h)(4)(iii)(A)(:!), the 
petitioner has not submitted any evidence that a bachelor's degree in a specific specialty is common to the 
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)(2). 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 to qualify as a specialty occupation 
under the second prong of 8 C.F.R. 5 214.2(h)(4)(iii)(A)(2). 
With regard to the third alternative criterion of a specialty occupation, at 8 C.F.R. 5 214.2(h)(4)(iii)(A)(3), 
counsel asserts that the petitioner's previous hiring of Mr. demonstrates that it has an 
established policy of requiring a baccalaureate degree in accounting for its accountant position. There is 
evidence in the record that Mr. -has such a degree (as well as master's degrees in business 
administration and public administration). As previously discussed, however, there is no documentary 
evidence of ~r.em~lo~ment by the petitioner, either as an accountant or as an accounting 
manager. Accordingly, the record does not establish that the petitioner normally requires a bachelor's 
degree in a specific specialty or its equivalent for the proffered position, as required for it to qualify as a 
specialty occupation under 8 C.F.R. 5 214.2(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 
so specialized and complex that the knowledge required to perform them is usually associated with a 
baccalaureate or higher degree in a specific specialty. The record reflects that the duties of the position 
do not exceed those normally encountered in the occupational field of bookkeeping, accounting, and 
auditing clerks, 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 IOl(a)(lS)(H)(i)(b) of the Act, 8 U.S.C. 5 I 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. 
- 
degree provides basic knowledge about accounting that can be applied on the job by bookkeeping and accounting 
clerks. Considering the nature of the petitioner's business and the scale of its operations, the AAO concludes that a 
bookkeeping or accounting clerk could perform the services of the proffered position.