dismissed H-1B Case: Accounting

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invasion of pernod privaw 
U.S. Department of Homeland Security 
20 Massachusetts Ave., NW, Room A3042 
Washington, DC 20.529 
U. S. Citizenship 
and Immigration 
FILE: WAC 04 127 5 1940 Office: CALIFORNIA SERVICE CENTER Date: JAN 1 3 
PETITION: Petition for a p on immigrant Worker Pursuant to Section lOl(a)(l5)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 9 1 10 1 (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, Director 
Administrative Appeals Office 
WAC 04 127 51940 
Page 2 
DISCUSSION: The service center director 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 an employment agency that seeks to employ the beneficiary as an accountant and to classify 
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 1 101(a)(l 5)(H)(i)(b). 
The director denied the petition because the proposed position is not a specialty occupation. On appeal, 
counsel submits a brief. 
Section 214(i)(l) of the Immigration and Nationality Act (the Act), 8 U.S.C. 8 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(h)(4)(iii)(~) to mean not just any bachelor's degree or higher degree, but one in a specific field of 
study 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; (3) the petitioner's response to the director's request; (4) the 
director's denial letter; and (5) Form I-290B with accompanying brief. The AAO reviewed the record in its 
entirety before issuing its decision. 
The petitioner seeks the beneficiary's services as an accountant. Evidence of the beneficiary's duties includes: 
the Form 1-129 with supporting documentation and the petitioner's response to the director's request for 
evidence. According to this evidence, the beneficiary would perform duties that entail, in part: 
1. preparing cash flow and budgetary projections and monitoring cash expenditures to 
determine availability of funds and classification of expenditures (1 5%); 
WAC 04 127 51940 
Page 3 
2. analyzing transactions to resolve budget problems, providing analyses of available 
funds upon the request of management (15%); 
3. analyzing and compiling financial information to prepare entries to accounts 
documenting business transactions and maintaining the company general ledger and 
chart of accounts (1 5%); 
4. summarizing and interpreting current and projected company financial position, 
detailing the company's assets, liabilities, and capital, and preparing balance sheet, 
profit and loss statement, and other financial reports (15%); 
5. maintaining and updating the company's cost accounting system and evaluating 
financial performance and cost efficiency and assets management; 
6. analyzing cost information from manufacturing work orders - researching variances, 
closing all manufacturing work orders, and preparing monthly balance sheet account 
reconciliation (1 5%); and 
7. establishing, modifying, and documenting implementation of accounting control 
procedures (15%). 
The director asked the petitioner to submit the following evidence to support the assertion that the proposed 
position was a specialty occupation: evidence that the position is a specialty occupation; a detailed 
description of duties, including the percentage of time to be spent on each duty; the job posting for the 
proposed position; and other business-related documents. 
In response, the petitioner provided a more detailed job description with a percentage breakdown of the time 
to be spent on each duty, the job announcement, the excerpt from the Department of Labor's Occupational 
Outlook Handbook (Handbook) for accountants, a copy of Matter of Doultsinos, five job announcemegts from 
different business entities, an organizational chart, the petitioner's state and city business licenses, six of the 
beneficiary's pay slips, and a copy of the petitioner's tax registration certificate. 
The director concluded that the petitioner failed to establish that it has the organizational complexity to justify 
the need for an accountant and that the particular duties of the proposed position resembled those of a 
bookkeeping, accounting, or auditing clerk and not an accountant. 
On appeal, counsel asserts that the proposed position is that of an accountant, not a bookkeeper. 
Upon review of the record, the AAO concludes that the petitioner has failed to establish that its accounting 
position meets any of the four criteria outlined in 8 C.F.R. 8 2 14.2(h)(4)(iii)(A). 
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 
WAC 04 127 51940 
Page 4 
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 AA0 does not find the petitioner's general description of the duties of the 
proposed position to reflect the scope or complexity of the work of accountants. The Handbook establishes 
that there are many positions that require knowledge and application of accounting principles, but not on a 
level attained by at least a bachelor's degree in accounting or a related field. 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 the position as that of an accountant. The decisive 
question is not whether the position requires knowledge of accounting principles - which it clearly does - but 
whether it normally requires the level of accounting knowledge that is acquired by at least a bachelor's 
degree, or its equivalent, in accounting. In the instant case, the duties of the proposed position - the analysis 
of information to prepare account entries; the preparation of financial reports, the maintaining of records of 
assets, liabilities, profits, losses and tax liabilities; the preparation of balance sheets, and profit and loss 
statements; and the analysis of cost information from manufacturing work orders - appear to be more closely 
aligned with the accounting responsibilities performed by full-charge bookkeepers or bookkeeping and 
accounting clerks. 
The work of bookkeeping, accounting, and auditing clerks is described in the Handbook in the following way: 
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. 
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.. .. They also 
may handle payroll, make purchases, prepare invoices, and keep track of overdue accounts. 
. . . 
More advanced accounting clerks may total, balance, and reconcile billings vouchers; ensure 
completeness and accuracy of data on accounts; and code documents, according to company 
procedures. These workers post transactions in journals and on computer files and update the 
files when needed. Senior clerks also review computer printouts against manually maintained 
journals and make necessary corrections. They may review invoices and statements to ensure 
that all the information appearing on them is accurate and complete, and they may reconcile 
computer reports with operating reports. 
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 businesses' 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 AAO notes that the Handbook states that full-charge bookkeepers are called 
upon to "do much of the work of accountants." Therefore, the proposed position is that of a full-charge 
bookkeeper. 
WAC 04 127 51940 
Page 5 
The AAO turns next to the criterion at 8 C.F.R. 214.2(h)(4)(iii)(A)(I) - 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 Handbook states the following regarding the education and experience requirements imposed 
on those who seek employment as bookkeepers and accounting clerks: 
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. 
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. 
The Handbook's subsection "Sources of Additional Information" (page 74) refers the reader to the Internet 
site for the American Council for Accountancy and Taxation (ACAT), the professional organization that 
provides the credentials Accredited Business Accountant@/Accredited Business Advisors@ (ABA).' That 
Internet site reveals that a degree in accounting or a related specialty is not required for ABA accreditation. 
Eligibility for the eight-hour comprehensive examination for the ABA credential requires three years of 
"verifiable experience in accounting, taxation, financial services, or other field requiring a practical and 
theoretical knowledge of the subject matter covered on the ACAT Comprehensive E~amination."~ "Up to 
two" of the required years of work experience "may be satisfied through college credit." 
Individuals can work as bookkeepers with either a two-year associate's degree, four-year bachelor's degree, 
and even with a high school diploma. The petitioner failed to establish that a bachelor's degree in accounting 
or a related field is normally the minimum requirement for entry into the proposed position. As entry-level 
employment for bookkeepers may be obtained without a bachelor's degree or its equivalent, the proposed 
position does not qualify as a specialty occupation under at 8 C.F.R. $ 214.2(h)(4)(iii)(A)(I). 
The AAO turns next to the first alternative prong of the second criterion at 8 C.F.R. 3 214.2 (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. 
1 At its Internet site (http://www.nsacct.org/acat.asp), the National Society of Accountants describes ACAT 
as follows: 
The Accreditation Council for Accountancy and Taxation (ACAT) is an independent 
accrediting and monitoring organization affiliated with the National Society of Accountants. 
ACAT accredits professionals in independent practice who have demonstrated measurable 
knowledge of the principles, practices, and ethical standards of accounting, taxation, 
information technology and related financial services. 
The ACAT Internet site (http://www.acatcredentials.org/index.html) states that the examination tests 
"proficiency in financial accounting, reporting, statement preparation, taxation, business consulting services, 
business law, and ethics." 
WAC 04 127 51940 
Page 6 
1999) (quoting Hird/Blaker Corp. v. Suva, 712 F. Supp. 1095, 1102 (S.D.N.Y. 1989)). The five Internet job 
announcements the petitioner submitted do not support counsel's assertion that a bachelor's degree in accounting 
is an industry standard for similar positions. First, none of the announcements were for jobs at other employment 
and staffing agencies, but at a variety of unrelated businesses including an engineering fm, a provider of prepaid 
charge cards, and the entertainment, restaurant, and real estate industry. Second, while the announcements for 
some of the accounting positions reflected that they might be specialty occupations, they do not support counsel's 
assertion that the proposed position is an accountant position. The petitioner has not established that the 
requirement of a bachelor's degree in accounting is common to the industry in parallel positions among 
similar-sized employment and staffing agencies. Therefore, the proposed position does not qualify as a 
specialty occupation under the first alternative prong at 8 C.F.R. tj 214.2(h)(4)(iii)(A)(2). 
The AAO now turns to 8 C.F.R. tj 214.2(h)(4)(iii)(A)(3) - the employer normally requires a bachelor's degree 
or its equivalent for the 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. In 
the instant case, the petitioner has not submitted evidence to establish its normal hiring practices for the 
proposed position. In the absence of an employment history for the position, the petitioner has not established 
that its proposed position qualifies as a specialty occupation under the criterion at 8 C.F.R. tj 
214.2(h)(4)(iii)(A)(3). See Matter of Soffici, 22 I&N Dec. 158, 165 (Comrn. 1998) (citing Matter of Treasure 
Craft of California, 14 I&N Dec. 190 (Reg. Comm. 1972)). 
Finally, the AAO turns to the criteria related to the complexity, uniqueness, or specialized nature of the 
proposed position - the second alternative prong of the second criterion at 8 C.F.R. tj 214.2(h)(4)(iii)(A)(2) 
and the fourth criterion at 8 C.F.R. tj 214.2(h)(4)(iii)(A)(4). The AAO has again reviewed the duties listed by 
the petitioner. There is no evidence to indicate that the beneficiary's duties would require greater knowledge 
or skill than that normally needed by full-charge bookkeepers who routinely work in demanding and complex 
businesses. 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 not normally possessed by a full-charge bookkeeper. 
Counsel asserts that the proposed duties are "so complex and sophisticated that a bachelor's degree in 
[alccounting or a related field is imperative for anyone who seeks to hold the same." Counsel did not submit 
any documentary evidence to establish that these duties bring a particular complexity or uniqueness to the 
position requiring a bachelor's degree in accounting. Without documentary evidence to support the claim, the 
assertions of counsel will not satisfy the petitioner's burden of proof. 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). 
The petitioner states on the form 1-129 that it has a gross annual income of $1.5 million and employs 10 
people, but does not submit any documentary evidence in support of these assertions, such as tax returns or 
employee wage records. Going on record without supporting documentary evidence is not sufficient for 
purposes of meeting the burden of proof in these proceedings. Matter of Soffici, 22 I&N Dec. 158, 165 
(Comm. 1998) (citing Matter of Treasure Craft of California, 14 I&N Dec. 190 (Reg. Comm. 1972)). 
In addition, counsel's assertions that the proposed duties are complex is vague and repetitious. Counsel 
asserts that the beneficiary would "perform sophisticated functions" such as "analysis, study, exposition, and 
in-depth exploration of different information affecting the business." He failed, however, to tie the proposed 
duties to specific aspects of the petitioner's business. Therefore, the petitioner has not established that the 
proposed position is a specialty occupation based upon the complexity or uniqueness of its duties. 
WAC 04 127 5 1940 
Page 7 
As related in the discussion above, the petitioner has failed to establish that the proposed 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. 5 
1361. The petitioner has not sustained that burden. 
ORDER: The appeal is dismissed. The petition is denied.