dismissed H-1B Case: Accounting

U.S. Department of Homeland Security 
20 Mass Ave., N.W., Rm. A3042 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
PUBUC COPY 
PETITION: Petition for a Nonimrnigrant Worker Pursuant to Section 10 1 (a)(I 5)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 5 1 1 Ol(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 origmally decided your case. Any further inquiry must be made to that office. 
Robert P. Wiemann, Director 
Administrative Appeals Office 
WAC 02 241 52066 
Page 2 
DISCUSSION: The director of the service center denied the nonimrnigrant 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 operates a residential care facility and indicated in the initial petition that it had 5 employees. 
It seeks to employ the beneficiary as a part-time accountant. The petitioner, therefore, endeavors to classify 
the beneficiary as a nonirnrnigrant 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 lOl(a)(lS)(H)(i)(b). 
The director denied the petition because the proffered position is not a specialty occupation. On appeal, 
counsel submits a brief. 
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 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@)(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 additional evidence; (3) the petitioner's response to the director's request; (4) the 
director's denial letter; and (5) Form I-290B and supporting documentation. The AAO reviewed the record in 
its entirety before issuing its decision. 
WAC 02 241 52066 
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The petitioner is seeking the beneficiary's services as a part-time accountant. Evidence of the beneficiary's 
duties includes: the Form 1-129; the attachments accompanying the Form 1-129; the company support letter; 
and the petitioner's response to the director's request for evidence. According to this evidence, the 
beneficiary would perform duties that entail analyzing financial information and preparing financial reports to 
maintain records of assets, liabilities, profit and loss, as well as planning, leading, organizing and controlling 
the general accounting of the company; (1) applying principles of accounting to analyze financial information 
and to examine financial reports of the company; analyzing financial information of the petitioner, detailing 
assets, liabilities and capital and preparing balance sheets, profit and loss statements, and other reports to 
summarize and interpret current and projected company financial position; providing management, analysis 
and oversight of accounts receivable outsourced for insurance follow-up and collection; requiring interaction 
with various departments within two facilities as well as coordination with other external partners; updating 
state financial income statements for the business line providing profitability measures for management; 
coordinating and managing the activities of the pre-billing staff to ensure timely, accurate and compliant bill 
production (70% of time); (2) evaluating accounting books of business and examining schedules needed for 
external audits; analyzing financial reports; reconciling audit work papers and reviewing accounting policies 
and procedures; analyzing monthly, quarterly and annual and ad hoc financial statements, reviewing staff 
accounts, auditing paperwork; planning and coordinating the annual audit of financial records and systems as 
needed, investigating and resolving problems related to monthly and ad hoc requests with medium to high 
degree of difficulty; assisting in coordination and oversight of staff account activities including training and 
guidance in researching and investigating account problems developing operating goals and budgets; 
conducting periodic review of operation and accounting policies (30% of time). The petitioner indicated that 
the proffered position requires a degree in accounting or a related field. 
The director requested additional evidence, specifically a more detailed description of the work done 
including specific job duties, and the percentage of time to be spent on each duty. The director requested 
evidence that the proffered position meets one of the enumerated criteria. 
In response, the petitioner explained that the beneficiary would work closely with the owner of the company 
and another accountant to implement flexible billing. The petitioner augmented the job description and 
asserted that aspects of the proffered position do not call for simple bookkeeping and that it requires a 
professional accountant. The petitioner highlighted the forecasting and budget planning duties of the position 
and the audit and control aspects of the position. The petitioner submitted a letter from a care center for 
developmentally disabled adults. The author of the letter stated that they prefer to hire an individual who has 
a bachelor's degree or its equivalent in the same related course in order to perfom the complex tasks in 
accounting. 
The director determined that the proffered position was not a specialty occupation. The director noted that 
merely citing or paraphrasing a position from the Department of Labor's Occupational Outlook Handbook 
(the Handbook) does not establish that the beneficiary will perform work accordingly in a specified 
occupation. The director noted that the specific duties of the offered position combined with the nature of the 
petitioning entity's business operations are factors that CIS considers. The director found that the petitioner 
has not demonstrated sufficient organizational complexity to warrant a position of an accountant. The 
director found the majority of the duties to be performed to be more closely related to those performed by 
bookkeeping, accounting or auditing clerks. The director found that the evidence is insufficient to show that 
the actual duties of the job offered could not be performed by an experienced individual whose educational 
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training falls shorts of a baccalaureate degree. The director determined that the petitioner failed to establish 
that the proffered position requires a baccalaureate or higher degree or its equivalent. 
On appeal, the petitioner contends that the director did not review all the facts of the case. Counsel asserts 
that the petitioner owns two houses, each one a six-bed facility and that the owner is in the process of 
acquiring an additional facility. Counsel asserts that the petitioner needs a part-time accountant and that it is a 
business necessity because California Government Inspectors regularly visit the facilities and require the 
filing of numerous state reports and accounting reports. Counsel asserts the "amount of paperwork is 
enormous." 
Upon review of the record, the petitioner has established none of the four criteria outlined in 8 C.F.R. 
3 214.2(h)(4)(iii)(A). Therefore, the proffered position is not a specialty occupation. 
The MO first considers the criteria at 8 C.F.R. $9 214.2(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; 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 often 
considered by CIS when determining these criteria include: whether the Handbook reports that 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 15 1, 1 165 
(D.Minn. 1999)(quoting Hird/Blaker Corp. v. Sava, 712 F. Supp. 1095,1102 (S.D.N.Y. 1989)). 
In determining 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 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 MO routinely consults the Handbook for its information about the 
duties and educational requirements of particular occupations. 
A review of the Handbook reveals that specific job duties vary widely among the four major fields of 
accounting: public, management, government, and internal. The closest category to the proffered position is 
the management accountant. In the Handbook, 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. 
While it is true that not all accountants are part of an executive team, the Handbook's delineation of a 
management accountant as part of an executive team involved in strategic planning or new-product 
development illustrates the scope and complexity of a management accountant's responsibilities. Likewise, 
WAC 02 241 52066 
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the role of the accountant to prepare financial reports for nonmanagement groups, including stockholders, 
creditors, regulatory agencies, and tax authorities also illustrates the level of a management accountant's 
responsibilities. Because the beneficiary will not be part of an executive team and will not prepare financial 
reports for nonmanagement groups, including stockholders, creditors, regulatory agencies, and tax authorities, 
this indicates that the beneficiary's duties do not rise to the same level as a management accountant. 
The Handbook states: 
Accountants and auditors held about 1.1 million jobs in 2002. They worked throughout 
private industry and government, but 1 out of 5 wage and salary accountants worked for 
accounting, tax preparation, bookkeeping, and payroll services firms. Approximately 1 out of 
10 accountants or auditors were self-employed. 
Many accountants and auditors are unlicensed management accountants, internal auditors, or 
government accountants and auditors; however, a large number are licensed Certified Public 
Accountants. Most accountants and auditors work in urban areas, where public accounting 
firms and central or regional offices of businesses are concentrated. 
The petitioner indicated that it had 5 employees and grossed $500,000 in receipts or sales. The petitioner's 
level of income, number of employees, and volume of transactions have a direct and substantial bearing on 
the scope and depth of the beneficiary's proposed duties. The petitioner has not provided evidence that 
supports its contention that due to the size and complexity of its business the proffered duties are so complex 
and specialized that it is an accounting position requiring a baccalaureate Ievel of education in a specialty 
occupation. 
The Handbook reveals that many of the beneficiary's duties are performed by bookkeeping, accounting, 
auditing and financial clerks: 
Bookkeeping, accounting, and auditing clerks are an organization's fmancial record keepers. 
They update and maintain one or more accounting records, including those that tabulate 
expenditures, receipts, accounts payable and receivable, and profit and loss. . . . post debits and 
credits, produce financial statements, and prepare reports and summaries for supervisors and 
managers. . . . handle the payroll, make purchases, prepare invoices, and keep track of 
overdue accounts. 
More advanced accounting clerks may total, balance, and reconcile billing vouchers; ensure 
completeness and accuracy of data on account. . . . They may also review invoices and 
statements to ensure that all information is accurate and complete. . . . Auditing clerks verify 
records of transactions posted by other workers. 
Financial clerks . . . record all amounts coming into or leaving an organization . . . keep track 
of a store's inventory. . . . 
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. 
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The petitioner stated that the beneficiary would detail assets, liabilities and capital and prepare balance sheets, 
profit and loss statements, and other reports to summarize and interpret current and projected company 
financial position. 
As shown 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.' The Handbook also states that many graduates of junior colleges and 
business and correspondence schools, as well as some bookkeepers and accounting clerks, obtain positions as 
junior accountants. 
Based on the above discussion regarding the Handbook's information about management accountants and 
bookkeeping, accounting, auditing and financial clerks, the evidence in the record is insufficient to establish 
the regulation at 8 C.F.R. 5 214.2(h)(4)(iii)(A)(I): that a baccalaureate or higher degree or its equivalent is the 
normal minimum requirement for entry into the particular position. 
To establish the second criterion - that a specific degree requirement is common to the industry in parallel 
positions among similar organizations - counsel submits various internet postings for the position of 
accountant from various companies. One deficiency in the postings is that the companies are either obviously 
dissimilar to the petitioner or their nature is undisclosed. For example, Response Companies and Dunhill 
Staffing Systems do not indicate the type of service or product provided. However, the duties of the proffered 
position are not for those of an accountant, as discussed above. Additionally, one letter written by an owner 
of a residential home does not establish that the degree requirement is common in the industry. No evidence 
in the record establishes the regulation at 8 C.F.R. 5 214.2(h)(4)(iii)(A)(2) which requires the petitioner to 
establish that a specific degree requirement is common to the industry in parallel positions among similar 
organizations. Nor can the petitioner establish that the particular position is so complex or unique that it can 
be performed only by an individual with a degree. As already discussed above, the Handbook reveals that 
many of the beneficiary's duties are performed by bookkeeping, accounting, and auditing clerks, occupations 
that do not require a bachelor's degree. 
Nor is there evidence in the record to establish the third criterion at 8 C.F.R. 5 214.2(h)(4)(iii)(A): that the 
petitioner normally requires a degree or its equivalent for the position. 
According to the website for Skyline College, a community college located in San Mateo, California, 
(www.skvlinecolle~e.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 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 the GAAP and accounting techniques which serve the needs of management and facilitate 
decision-making. 
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The regulation at 8 C.F.R. 9 214.2(h)(4)(iii)(A)(4) requires that the petitioner 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 baccalaureate or higher degree. The petitioner states that the duties of the 
proffered position are so specialized and complex that a bachelor's degree is mandatory. The petitioner 
contends its owns two houses, each one a six-bed facility and that the owner is in the process of acquiring an 
additional facility. The petitioner's assertions are not substantiated by the facts of the record. The petitioner 
has not provided any information about the number of patients or residents it manages which would establish 
the volume of business. 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) (citing Matter of Treasure Craft of California, 14 I&N Dec. 190 (Reg. Comm. 1972)). 
Counsel asserts that the petitioner needs a part-time accountant and that it is a business necessity because 
California Government Inspectors regularly visit the facilities and require the filing of numerous state reports 
and accounting reports. Counsel asserts the "amount of paperwork is enormous." Counsel has not provided 
any evidence to support his contentions such as the type of the accounting reports required by inspectors or 
the specific paperwork. 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). Additionally, simply because there is a large 
amount of paperwork does not established that the proffered position is complex and specialized. As 
discussed above, bookkeepers manage financial record keeping. 
Upon review of the record, the petitioner has not documented that the duties of the proffered position in 
relation to the nature of its business require a baccalaureate degree in a specialty. Many of the beneficiary's 
duties are performed by bookkeeping, accounting, auditing and financial clerks, occupations that do not 
require a bachelor's degree. The petitioner therefore fails to establish 8 C.F.R. 9 214.2(h)(4)(iii)(A)(4). 
As related in the discussion above, the petitioner has failed to establish that the proffered position is 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. 9 1361. 
The petitioner has not sustained that burden. 
ORDER: The appeal is dismissed. The petition is denied.