dismissed H-1B Case: Accounting

idgdifying data deleted to 
prevent deal . -.;warranted 
invdsim of personal privsy 
U.S. Department of Homeland Security 
20 Mass. Ave., N.W., Rm. A3042 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
PUBLIC COPY 
FILE: WAC 04 134 53351 Office: CALIFORNIA SERVICE CENTER Date: JU)4 0 1 2006 
PETITION: 
 Petition for a Nonimrnigrant Worker Pursuant to Section 10 1 (a)(l 5)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 5 1 10 l(a)(lS)(H)(i)(b) 
ON BEHALF OF PETITIONER: 
INSTRUCTIONS: 
This is the decision in your case. All documents have been returned to the office that originally decided your 
case. Any fixther inquiry must be made to that office. 
Administrative Appeals Office 
WAC 04 134 53351 
Page 2 
DISCUSSION: The director of the California 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 construction company with 14 employees and a stated gross annual income of $560,000 at 
the time of filing. It seeks to employ the beneficiary as an accountant pursuant to section 10 1 (a)(l 5)(H)(i)(b) 
of the Immigration and Nationality Act (the Act), 8 U.S.C. 5 1101(a)(l5)(H)(i)(b). 
The record of proceeding before the AAO contains: (1) the 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) the 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 11 84(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 fhther defined at 8 C.F.R. 3 214.2(h)(4)(ii) as: 
An occupation which requires theoretical and practical application of a body of highly 
specialized knowledge in fields of human endeavor 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. 
 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 
WAC 04 134 53351 
Page 3 
(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. CJ: Defensor v. Meissner, 201 
F. 3d 384 (5th 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 is seeking the beneficiary's services as an accountant. Evidence of the beneficiary's duties 
includes the Form 1-129 petition with attachment and the petitioner's response to the director's request for 
evidence. According to this evidence the beneficiary would: 
Prepare, examine and analyze accounting records, financial statements and other financial 
reports to assess accuracy, completeness and conformance to reporting and procedural 
standards; 
Prepare tax returns and ensure compliance with payment, reporting and other tax 
requirements; 
Advise and recommend regarding tax strategies, advantages and disadvantages of certain 
business decisions or transactions; 
Develop, analyze and maintain budgets; 
Prepare periodic reports that compare budget costs to actual costs; 
Analyze business operations, trends, costs, revenues and financial obligations to project 
future revenues and expenses; 
Recommend, develop and maintain solutions to business and financial problems; 
Analyze and report to management regarding the financial problems; 
Supervise and direct work activities of the bookkeeper; 
Establish a table of accounts and assign entries to proper accounts; and 
Develop, implement, modify and document record keeping and accounting systems making 
use of current computer technology. 
WAC 04 134 53351 
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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. 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; 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 fms or individuals in the 
industry attest that such firms "routinely employ and recruit only degreed individuals." See Shanti, Znc. v. 
Reno, 36 F. Supp. 2d 1 151, 1 165 (D. Minn. 1999) (quoting Hird/Blaker Corp. v. Sava, 712 F. Supp. 1095, 
1 102 (S.D.N.Y. 1989)). 
In his denial, the director found the duties described by the petitioner appear to reflect many of those 
performed by accountants, but determined that the petitioner did not have the type of business or the 
organizational complexity to support the services of a full- or part-time accountant. While, as discussed 
below, the AAO does not find the record to demonstrate that the petitioner would employ the beneficiary in a 
position requiring a degreed accountant, it has reached its conclusions on grounds other than those relied upon 
by the director. 
The AAO finds the director to have erred in concluding that the petitioner does not have the organizational 
complexity, nor operate the type of business that would require an accountant. The petitioner's employment 
of a second accountant does not establish that it would not employ the beneficiary as an accountant. 
Moreover, the 2006-2007 edition of the Handbook indicates that accountants work throughout private 
industry and government, helping to ensure that the "Nation's firms are run efficiently, its public records kept 
accurately, and its taxes paid properly and on time."' It does not indicate that accountants are employed 
solely by public accounting, payroll services, and tax preparation firms; computer accounting systems, 
software developers, government agencies or academic institutions, as stated by the director. Accordingly, 
the petitioner's intention to employ an accountant may not be discounted based on its type of business. 
Therefore, the AAO withdraws the director's findings in this regard. 
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 
1 
 Occupational Outlook Handbook, 2006-2007 Edition, at www.bls.gov/oco/ocos00l .htm. 
WAC 04 134 53351 
Page 5 
authorities. Within accounting departments, management accountants may work in various 
areas, including financial analysis, planning and budgeting, and cost accounting.2 
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 employment 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 the 
proffered position would impose a degree requirement on the beneficiary. The question is not whether the 
petitioner's 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 
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, fiom payroll to billing. Those with several years of accounting or bookkeeper 
certification will have the best job prospects.' 
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 Accountant@ /Accredited Business Advisor@ (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.^ 
Ibid. 
3 
 Occupational Outlook Handbook, 2006-2007 Edition, at www.bls.gov/oco/ocos144.htm. 
4 
Information provided by the ACAT website (httr,://www.acatcredentials.org/index.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. 
WAC 04 134 53351 
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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 accounting,' 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. 
The AAO has reviewed the record in an effort to determine the financial complexity of the duties to be 
performed and the depth of accounting knowledge that would be required to perform them. The record does 
not establish that the petitioner's financial operations are of such scope andor complexity that they require 
the services of an accountant with a baccalaureate level education. The duties, as described by the petitioner, 
are general in nature. Those duties, when considering the nature and scope of the financial requirements of 
the petitioner's business operation, are more closely aligned to accounting responsibilities that would 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. 
§ 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. In support of this criterion, the petitioner submitted 
copies of several job advertisements for accounting positions. The evidence submitted does not establish that 
the positions advertised are with organizations similar in nature and scope to that of the petitioner. Nor can 
the positions, as described, be considered parallel to the offered employment. Further, not all of the 
advertisements submitted indicate that a bachelor's degree is required. Two of the advertisements indicate 
that a degree is preferred, not required. One indicates only that a college degree is required. It does not state 
that the degree must be a bachelor's degree in a specific course of study, as opposed to, for example, to an 
associate degree. 
The petitioner makes reference to an SVP rating assigned to accounting positions by the Department of 
Labor's Dictionary of Occupational Titles (DOT) in an effort to establish that a degree requirement is 
common to the industry for the offered position. An SVP rating is meant to indicate only the total number of 
years of vocational preparation required for a particular position. The SVP classification does not describe 
'According to the website for Skyline College, a community college located in San Mateo, CA 
(www.skvlinecollerre.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. 
WAC 04 134 53351 
Page 7 
how those years are to be divided among training, formal education, and experience, nor does it specify the 
particular type of degree, if any, that a position would require. The petitioner also asserts that the Handbook S 
discussion of the degree requirement for management accountants establishes the proffered position as a 
specialty occupation under the first prong of the referenced criterion. The AAO does not agree. 
The proffered position is not that of a management 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, public and government accountants. Therefore, the petitioner 
has failed to establish the proffered position as a specialty occupation based on the practices in its industry. 
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. 4 214.2(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. The petitioner has, therefore, failed to establish the criterion at 8 C.F.R. fj 214.2@)(4)(A)(3). 
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, employment that the Handbook indicates does not impose a degree requirement on those seeking 
employment. 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. 4 214.2@)(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. 
4 1361. The petitioner has not sustained that burden. 
ORDER: 
 The appeal is dismissed. The petition is denied.