dismissed H-1B Case: Construction Material Testing

(b)(6)
DATE: 
FEB 1 1 2015 
IN RE: Petitioner: 
Beneficiary: 
OFFICE: VERMONT SERVICE CENTER 
U.S. Department of Homeland Security 
U.S. Citizenship and Immigration Services 
Administrative Appeals Office (AAO) 
20 Massachusetts Ave., N.W., MS 2090 
Washington, DC 20529-2090 
U.S. Citizenship 
and Immigration 
Services 
FILE: 
PETITION: Petiti on for a Nonimmigrant Worker Pursuant to Section 101(a)(15)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. § 1101(a)(15)(H)(i)(b) 
ON BEHALF OF PETITIONER: 
INSTRUCTIONS: 
Enclosed please find the decision of the Administrative Appeals Office (AAO) in your case. 
This is a non-precedent decision. The AAO does not announce new constructions of law nor establish agency 
policy through non-precedent decisions. If you believe the AAO incorrectly applied current law or policy to 
your case or if you seek to present new facts for consideration, you may file a motion to reconsider or a 
motion to reopen, respectively. Any motion must be filed on a Notice of Appeal or Motion (Form I-290B) 
within 33 days of the date of this decision. Please review the Form I-290B instructions at 
http://www.uscis.gov/forms for the latest information on fee, filing location, and other requirements. 
See also 8 C.F.R. § 103.5. Do not file a motion directly with the AAO. 
��� 
Ron Rosenberg 
Chief, Administrative Appeals Office 
www.uscis.gov 
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NON-PRECEDENT DECISION 
Page 2 
DISCUSSION: The service center director (hereinafter "director") denied the nonimmigrant visa 
petition, and the matter is now before the Administrative Appeals Offi ce on appeal. The appeal will 
be dismissed. The petition will be denied. 
I. PROCEDURAL AND FACTUAL BACKGROUND 
On the Petition for a Nonimmigrant Worker, Form I-129, the petitioner describes itself as a 65-
employee "Construction material testing" firm established in . In order to continue to employ 
the beneficiary in what it designates as a "Director of Accounting" position, the petitioner seeks to 
classify her as a nonimmigrant worker m a specialty occupation pursuant to section 
101(a)(15)( H)(i)(b) of the Immigration and Nationality Act (the Act), 8 U.S .C. 
§ 1101( a)(15)( H)(i)(b ). 
The director denied the petition, finding that the petitioner failed to establish that it would employ 
the beneficiary in a specialty occupation position. On appeal, counsel asserted that the director's 
basis for denial was erroneous and contended that the petitioner satisfied all evidentiary 
requirements. 
As will be discussed below, we have determined that the director did not err in her decision to deny 
the petition on the specialty occupation issue. Accordingly, the directorrs decision will not be 
disturbed. The appeal will be dismissed, and the petition will be denied. 
We base our decision upon our review of the entire record of proceeding, which includes: (1) the 
petitioner's Form I-129 and the supporting documentation filed with it; (2) the service center's 
request for additional evidence (RFE); (3) the petitioner's response to the RFE; ( 4) the director's 
denial letter; and (5) the Form I-290B and counsel's submissions on appeal. 
II. THE LAW 
The issue before us is whether the petitioner has demonstrated that the proffered position qualifies as 
a specialty occupation. Section 214( i)(l) of the Act, 8 U.S .C. § 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 regulation at 8 C.F.R. § 214. 2(h)(4)(ii) states, in pertinent part, the following: 
Specialty occupation means an occupation which [(1)] requires theoretical and 
practical application of a body of highly specialized knowledge in fields of human 
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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 [(2)] 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 Stat es. 
Pursuant to 8 C.F.R. § 21 4. 2(h)(4)(iii)(A), to qualify as a specialty occupation, a proposed position must 
also meet one of the following criteria: 
(1) A baccalaureate or higher degree or its equivalent 1s normally the m1mmum 
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. 
As a threshold issue, it is noted that 8 C.F.R. § 214.2(h)(4)(i ii)(A) must logically be read together 
with section 214(i)(l) of the Act and 8 C.F.R. § 214.2(h)(4)(ii). In other words, this regulatory 
language must be construed in harmony with the thrust of the related provisions and with the statute 
as a whole. SeeK Mart Corp. v. Cartier, Inc., 486 U.S. 281, 291 (1988) (holding that construction 
of language which takes into account the design of the statute as a whole is preferred); see also COlT 
Independence Joint Venture v. Federal Sav. and Loan Ins. Corp., 489 U.S . 561 (1989); Matter ofW­
F-, 21 I&N Dec. 503 (BIA 1996). As such, the criteria stated in 8 C.F.R. § 214 .2 (h)(4)(iii)( A) 
should logically be read as being necessary but not necessarily sufficient to meet the statutory and 
regulatory definition of specialty occupation. To otherwise interpret this section as stating the 
necessary and sufficient conditions for meeting the definition of specialty occupation would result in 
particular positions meeting a condition under 8 C.F.R. § 214.2(h)( 4)(iii)( A) but not the statutory or 
regulatory definition. See Defensor v. Meissner, 201 F.3d 384, 387 (5th Cir. 2000). To avoid this 
result, 8 C.F.R. § 214 .2 (h)(4)(ii i)(A) must therefore be read as providing supplemental criteria that 
must be met in accordance with, and not as alternatives to, the statutory and regulatory definitions of 
specialty occupation. 
As such and consonant with section 214(i)(1) of the Act and the regulation at 8 C.F.R. 
§ 214 .2(h)(4)(ii), U.S . Citizenship and Immigration Services (USCIS) consistently interprets the 
term "degree" in the criteria at 8 C.F.R. § 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. See 
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Page 4 
Royal Siam Corp. v. Chertojf; 484 F.3d 139, 147 (1st Cir. 2007) (describing "a degree requirement in 
a specific specialty" as "one that relates directly to the duties and responsibilities of a particular 
position"). Applying this standard, USCIS regularly approves H-lB petitions for qualified aliens 
who are to be employed as engineers, computer scientists, certified public accountants, college 
professors, and other such occupations. These professions, for which petitioners have regularly been 
able to establish a minimum entry requirement in the United States of a baccalaureate or higher 
degree in a specific specialty or its equivalent directly related to the duties and responsibilities of the 
particular position, fairly represent the types of specialty occupations that Congress contemplated 
when it created the H-lB visa category. 
To determine whether a particular job qualifies as a specialty occupation, USCIS 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. USCIS must examine the 
ultimate employment of the alien, and determine whether the position qualifies as a specialty 
occupation. See generally Defensor v. Meissner, 201 F. 3d 384. 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. 
III. EVIDENCE 
The Labor Condition Application (LCA) submitted to support the visa petition states that the 
proffered position is a "Director of Accounting" position, and that it corresponds to Standard 
Oc cupational Classification (SOC ) code and title 13-2 011, Accountants and Auditors, from the 
Occupational Information Network (O*NET) . The LCA further states that the proffered position is 
a wage Level I, entry-level, position. 
With the visa petition, counsel submitted evidence that the beneficiary received a bachelor's degree 
in International Economics and Trade from in China and a master's degree in 
business administration from . An evaluation in the record states 
that the beneficiary's bachelor's degree, earned in China, is equivalent to a U.S. bachelor's degree in 
International Economics and Trade. 
The petitioner also submitted a letter, dated November 8, 20 13, from 
petitioner's vice president, which states the following: 
, signing as the 
When the H-lB visa extension petition is approved, [the beneficiary] will continue to 
perform the following duties: 
• In-House Accounting 
• Book Keeping [sic] 
• Accounts Receivable 
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NON-PRECEDENT DECISION 
Page 5 
• Accounts Payable 
• Employee Payroll 
• Preparing Financial Statements 
• Bank Reconciliations 
On February 14, 2014, the service center issued an RFE in this matter. The service center requested, 
inter alia, evidence that the petitioner would employ the beneficiary in a specialty occupation. The 
service center provided a non-exhaustive list of items that might be used to satisf y the specialty 
occupation requirements. 
In response, the petitioner submitted: (1) copies of the petitioner's 2008, 2009, 2010, and 20 12 Form 
1120S, U.S. Income Tax Returns for an S Corporation; (2) copies of the petitioner's financial 
statements for 2009, 20 10, 20 11, 20 12 ; (3) a portion of the U.S . Department of Labor's Occupational 
Outlook Handbook (Handbook) chapter pertinent to Accountants and Auditors; (4) an additional 
description of the duties of the proffered osition, signed by (5) a letter, dated April 
29, 20 14, from of 
; and ( 6) evidence pertinent to and , two employees of 
the petitioner. 
The petitioner's 2008, 2009, 2010, and 20 12 tax returns show that they were prepared by 
� a certified public accountant (CPA) in New York. also reviewed and 
signed the petitioner's financial statements. 
The additional duty description provided states that, in the proffered position, the beneficiary would: 
• Set up various accounts in the accounting system and insure that they are in 
accordance with Generally Accepted Accounting Principles. This will include 
asset accounts, liability accounts, equity accounts, expense accounts & others 5% 
• Manage, review and approve the development of long and short term budgets 5% 
• Review the accounting records for accuracy in items such as general ledger, cash 
receipts, and cash disbursements. 10% 
• Closely monitor and manage key accounts, such as accounts receivables, accounts 
payables, and various expense accounts. 10% 
• Review and approve payroll on either a weekly, bi-weekly, or monthly basis 10% 
• Closely monitor and ensure that the company complies with all tax and 
accounting filings 10% 
• Make any necessary adjustments to the books 2% 
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NON-PRECEDENT DECISION 
• Troubleshoot and provide solutions relating to accounting issues 
• Manage the process of reconciling various accounts 
• Monitor the financials and ensure that they are within budgets 
• Assist in preparing various financial reports 
2 % 
10% 
2% 
10% 
• Review proposals and insure that pricing/customer information are correctly set 
up in the system 10% 
• Insure that invoicing is processed in a timely manner and that they are accurate 
10% 
• Prepare/manage various reporting required by customers and agencies 4 % 
April 29, 2014 letter states that the duties described by 
those of accountants at any company. 
are generally 
The evidence pertinent to . shows that she studied economics at the 
. An unsigned, unattributed statement on the petitioner's letterhead describes 
: duties and states that she works as the petitioner's budget analyst. 
The evidence pertinent to shows that he has a bachelor's degree in business 
management from A letter, dated April 25 , 2014, from states that 
he works for the petitioner as its internal resource manager. That letter also describes some of his 
duties. 
The director denied the petition on June 2, 20 14, finding, as was noted above, that the petitioner had 
not demonstrated that the proffered position qualifies as a position in a specialty occupation by 
virtue of requiring a minimum of a bachelor's degree in a specific specialty or its equivalent. More 
specifically, the director found that the petitioner had satisfied none of the supplemental criteria set 
forth at 8 C.P.R. § 214.2 (h)(4)(iii)( A). In that decision, the director stated, "[I]t appears that the 
beneficiary will be performing the duties of a bookkeeper." 
On appeal, counsel submitted (1) a letter, dated July 2, 2014, from 
mentioned CPA; and (2) a brief. 
:July 2, 20 14 from letter reiterates the duties previously provided. 
the previous! y 
also stated: 
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NON-PRECEDENT DECISION 
Page 7 
I have read the job description of a "Director of Accounting" stated above and to my 
knowledge and experience, I believe that these duties are complex enough to be 
performed by an accountant and not a bookkeeper. 
In the appeal brief, counsel asserted that the evidence submitted demonstrates that the proffered 
position is a specialty occupation position. Counsel further asserted that, because the instant visa 
petition is an extension petition, seeking continuation of the beneficiary's employment with the 
petitioner in the same position performing the same duties as those in a previously approved H-1B 
visa petition, the director should have accorded deference to the previous decision and approved the 
. . . 1 
visa petitiOn. 
IV. ANALYSIS 
To determine whether the proffered position qualifies as a specialty occupation position, we turn 
first to the criteria at 8 C.F.R. § 214. 2(h)(4) (iii)(A)(l) and (2): a baccalaureate or higher degree in a 
specific specialty or its equivalent is normally the minimum requirement for entry into the particular 
position; and a degree requirement in a specific specialty 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 in a specific specialty. Factors we consider when 
determining these criteria include: whether the Handbook, on which we routinely rely for the 
educational requirements of particular occupations, reports the industry requires a degree in a 
specific specialty; whether the industry's professional association has made a degree in a specific 
specialty 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 1151, 1165 (D. Minn. 1999) (quoting Hird!Blaker Corp. v. Sava, 
712 F. Supp . 1095 , 1102 (S .D.N. Y. 1989)). 
We will first address the requirement under 8 C.F.R. § 214. 2(h)(4)(iii)( A)(l): A baccalaureate or 
higher degree or its equivalent is normally the minimum requirement for entry into the particular 
position. We recognize the Handbook, cited by counsel, as an authoritative source on the duties and 
educational requirements of the wide variety of occupations that it addresses.2 The petitioner claims 
in the LCA that the proffered position corresponds to SOC code and title 13-2 011, Accountants and 
Auditors from O*NET. The Handbook describes the occupation of "Accountants and Auditors" as 
follows: 
What Accountants and Auditors Do 
1 USCIS computer records show that the petitioner filed an H-lB visa petition with receipt number 
for the instant beneficiary, and that it was approved from employment from March 30, 2010 to 
January 18 , 2013. 
2 The Handbook, which is available in printed form, may also be accessed on the Internet, at 
http://www. bls.gov/oco/. Our references to the Handbook are to the 20 14- 2015 edition available online. 
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NON-PRECEDENT DECISI01 
Accountants and auditors prepare and examine financial records. They ensure that 
financial records are accurate and that taxes are paid properly and on time. 
Accountants and auditors assess financial operations and work to help ensure that 
organizations run efficient! y. 
Duties 
Accountants and auditors typically do the following: 
• Examine financial statements to ensure that they are accurate and 
comply with laws and regulations 
• Compute taxes owed, prepare tax returns, and ensure that taxes are 
paid properly and on time 
• Inspect account books and accounting systems for efficiency and use 
of accepted accounting procedures 
• Organize and maintain financial records 
• Assess financial operations and make best-practices recommendations 
to management 
• Suggest ways to reduce costs, enhance revenues, and improve profits 
In addition to examining and preparing financial documentation, accountants and 
auditors must explain their findings. This includes face-to-face meetings with 
organization managers and individual clients, and preparing written reports. 
Many accountants and auditors specialize, depending on the particular organization 
that they work for. Some organizations specialize in assurance services (improving 
the quality or context of information for decisionmakers) or risk management 
(determining the probability of a misstatement on financial documentation). Other 
organizations specialize in specific industries, such as healthcare. 
Some workers with a background in accounting and auditing teach in colleges and 
universities. For more information, see the profile on postsecondary teachers. 
The following are examples of types of accountants and auditors: 
Public accountants perform a broad range of accounting, auditing, tax, and 
consulting tasks. Their clients include corporations, governments, and individuals. 
They work with financial documents that clients are required by law to disclose. 
These include tax forms and balance sheet statements that corporations must provide 
potential investors. For example, some public accountants concentrate on tax matters, 
advising corporations about the tax advantages of certain business decisions, or 
preparing individual income tax returns. 
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Public accountants, many of whom are Certified Public Accountants (CPAs), 
generally have their own businesses or work for public accounting firms. Publicly 
traded companies are required to have CP As sign documents they submit to the 
Securities and Exchange Commission (SEC), including annual and quarterly reports. 
External auditors review clients' financial statements and inform investors and 
authorities that the statements have been correctly prepared and reported. 
Some public accountants specialize in forensic accounting, investigating financial 
crimes such as securities fraud and embezzlement, bankruptcies and contract disputes, 
and other complex and possibly criminal financial transactions. Forensic accountants 
combine their knowledge of accounting and finance with law and investigative 
techniques to determine if an activity is illegal. Many forensic accountants work 
closely with law enforcement personnel and lawyers during investigations and often 
appear as expert witnesses during trials. 
Management accountants, also called cost, managerial, industrial, corporate, or 
private accountants, record and analyze the financial information of the 
organizations for which they work. The information that management accountants 
prepare is intended for internal use by business managers, not by the general public. 
They often work on budgeting and performance evaluation. They also may help 
organizations plan the cost of doing business. Some may work with financial 
managers on asset management, which involves planning and selecting financial 
investments such as stocks, bonds, and real estate. 
Government accountants maintain and examine the records of government agencies 
and audit private businesses and individuals whose activities are subject to 
government regulations or taxation. Accountants employed by federal, state, and local 
governments ensure that revenues are received and spent in accordance with laws and 
regulations. 
Internal auditors check for mismanagement of an organization's funds. They identify 
ways to improve the processes for finding and eliminating waste and fraud. The 
practice of internal auditing is not regulated, but The Institute of Internal Auditors 
(IIA) provides generally accepted standards. 
Information technology auditors are internal auditors who review controls for their 
organization's computer systems, to ensure that the financial data comes from a 
reliable source. 
U.S . Dep't of Labo r, Bureau of Labor Statistics, Occupational Outlook Handbook, 2014-15 ed., 
"Accountants and Auditors," http://www .bls.gov /ooh/business-and-financial/accountants-and­
auditors.htm#tab-2 (last visited Feb. 10, 201 5). 
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Page 10 
On the other hand, the Handbook describes the duties of Bookkeeping, Accounting, and Auditing 
Clerks as follows: 
What Bookkeeping, Accounting, and Auditing Clerks Do 
Bookkeeping, accounting, and auditing clerks produce financial records for 
organizations. They record financial transactions, update statements, and check 
financial records for accuracy. 
Duties 
Bookkeeping, accounting, and auditing clerks typically do the following: 
• Use bookkeeping software, online spreadsheets, and databases 
• Enter (post) financial transactions into the appropriate computer 
software 
• Receive and record cash, checks, and vouchers 
• Put costs (debits) and income (credits) into the software, assigning 
each to an appropriate account 
• Produce reports, such as balance sheets (costs compared with income), 
income statements, and totals by account 
• Check for accuracy in figures, postings, and reports 
• Reconcile or note and report any differences they find in the records 
The records that bookkeeping, accounting, and auditing clerks work with include 
expenditures (money spent), receipts (money that comes in), accounts payable (bills 
to be paid), accounts receivable (invoices, or what other people owe the 
organization), and profit and loss (a report that shows the organization's financial 
health). 
Workers in this occupation have a wide range of tasks. Some in this occupation are 
full-charge bookkeeping clerks who maintain an entire organization's books. Others 
are accounting clerks who handle specific tasks. 
These clerks use basic mathematics (adding, subtracting) throughout the day. 
As organizations continue to computerize their financial records, many bookkeeping, 
accounting, and auditing clerks use specialized accounting software, spreadsheets, 
and databases. Most clerks now enter information from receipts or bills into 
computers, and the information is then stored electronically. They must be 
comfortable using computers to record and calculate data. 
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The widespread use of computers also has enabled bookkeeping, accounting, and 
auditing clerks to take on additional responsibilities, such as payroll, billing, 
purchasing (buying), and keeping track of overdue bills. Many of these functions 
require clerks to communicate with clients. 
Bookkeeping clerks, also known as bookkeepers, often are responsible for some or 
all of an organization's accounts, known as the general ledger. They record all 
transactions and post debits (costs) and credits (income). 
They also produce financial statements and other reports for supervisors and 
managers. Bookkeepers prepare bank deposits by compiling data from cashiers, 
verifying receipts, and sending cash, checks, or other forms of payment to the bank. 
In addition, they may handle payroll, make purchases, prepare invoices, and keep 
track of overdue accounts. 
Accounting clerks typically work for larger companies and have more specialized 
tasks. Their titles, such as accounts payable clerk or accounts receivable clerk, often 
reflect the type of accounting they do. 
Oft en, their responsibilities vary by level of experience. Entry-level accounting clerks 
may enter (post) details of transactions (including date, type, and amount), add up 
accounts, and determine interest charges. They also may monitor loans and accounts 
to ensure that payments are up to date. 
More advanced accounting clerks may add and balance billing vouchers, ensure that 
account data is complete and accurate, and code documents according to an 
organization's procedures. 
Auditing clerks check figures, postings, and documents to ensure that they are 
mathematically accurate and properly coded. They also correct or note errors for 
accountants or other workers to fix. 
U.S. Dep't of Labor, Bureau of Labor Statistics, Occupational Outlook Handbook, 2014 -15 ed., 
"Bookkeeping, Accounting, and Auditing Clerks," http://www .bls.gov/ooh/office-and­
administrative-support/bookkeeping-accounting-and-auditing-clerks.htm#tab-2 (last visited Feb. 10, 
201 5). 
Accountant positions are similar to bookkeeping or accounting clerk positions, in that both are 
responsible, to some degree, for a company's financial records. Both positions also involve some 
degree of analysis. The distinction between the duties of an accountant or auditor and the duties of a 
bookkeeping, accounting, or auditing clerk appears to be the complexity of analysis required by 
those duties. 
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Neither of the two duty descriptions provided by the petitioner contain any indication of analysis of a 
complexity that it would not be performed by a bookkeeping clerk or accounting clerk. In fact, the 
duty description first provided, in November 8, 20 13 letter, includes bookkeeping, 
maintaining accounts receivable and payable, running the employee payroll, and bank 
reconciliations, duties that are manifestly included in the duties of a bookkeeping or accounting 
clerk. The remaining two duties contained in that description, In-House Accounting and Preparing 
Financial Statements, would also typically be performed by a bookkeeping or accounting clerk. 
Financial statements thus compiled might then either be reviewed or audited by an accountant. In 
this case, the record contains the petitioner's financial statements, which were, in fact, reviewed by a 
CPA. Whatever duties the beneficiary could have performed in compiling those financial statements 
was likely within the ambit of a bookkeeping clerk's or accounting clerk's duties. 
We find, by a preponderance of the evidence, that the proffered position is a bookkeeping or 
accounting clerk position. We further observe that such positions do not qualify as specialty 
occupation positions because they do not require a minimum of a bachelor's degree in a specific 
specialty or its equivalent. !d. at http://www .bls.gov/ooh/office-and-administrative­
support/bookkeeping-accounting-and-auditing-clerks.htm#tab-4 (last visited Feb. 10, 20 15). The 
appeal will be dismissed and the visa petition denied on this basis. 
However, although the evidence is insufficient to demonstrate that the proffered position is an 
accountant position, as claimed, we will momentarily assume, arguend o, that the proffered position 
qualifies as such a position, so as to reach counsel's assertions pertinent to such positions. 
The Handbook states the following about the educational requirements of accountant and auditor 
positions: 
How to Become an Accountant or Auditor 
Most accountants and auditors need at least a bachelor's degree in accounting or a 
related field. Certification within a specific field of accounting improves job 
prospects. For example, many accountants become Certified Public Accountants 
(CPAs). 
Education 
Most accountant and auditor positions require at least a bachelor's degree in 
accounting or a related field. Some employers prefer to hire applicants who have a 
master's degree, either in accounting or in business administration with a 
concentration in accounting. 
A few universities and colleges offer specialized programs, such as a bachelor's 
degree in internal auditing. In some cases, those with associate's degrees, as well as 
bookkeepers and accounting clerks who meet the education and experience 
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requirements set by their employers, get junior accounting positions and advance to 
accountant positions by showing their accounting skills on the job. 
Many colleges help students gain practical experience through summer or part-time 
internships with public accounting or business firms. 
Licenses, Certifications, and Registrations 
Every accountant filing a report with the Sec urities and Exchange Commission (SEC) 
is required by law to be a Certified Public Accountant (CPA). Many other 
accountants choose to become a CPA to enhance their job prospects or to gain clients. 
Many employers will often pay the costs associated with the CPA exam. 
CP As are licensed by their state's Board of Accountancy. Becoming a CPA requires 
passing a national exam and meeting other state requirements. Almost all states 
require CPA candidates to complete 150 semester hours of college course work to be 
certified, which is 30 hours more than the usual 4-year bachelor's degree. Many 
schools offer a 5-year combined bachelor's and master's degree to meet the 150-hour 
requirement, but a master's degree is not required. 
A few states allow a number of years of public accounting experience to substitute for 
a college degree. 
All states use the four-part Uniform CPA Examination from the American Institute of 
Certified Public Accountants (AICP A). Candidates do not have to pass all four parts 
at once, but most states require that they pass all four parts within 18 months of 
passing their first part. 
Almost all states require CP As to take continuing education to keep their license. 
Certification provides an advantage in the job market because it shows professional 
competence in a specialized field of accounting and auditing. Accountants and 
auditors seek certifications from a variety of professional societies. Some of the most 
common certifications are listed below: 
The Institute of Management Accountants offers the Certified Management 
Accountant (CMA) to applicants who complete a bachelor's degree. Applicants must 
have worked at least 2 years in management accounting, pass a two-part exam, agree 
to meet continuing education requirements, and comply with standards of 
professional conduct. The exam covers areas such as financial statement analysis; 
working-capital policy, capital structure, valuation issues, and risk management. 
The Institute of Internal Auditors (IIA) offers the Certified Internal Auditor (CIA) to 
graduates from accredited colleges and universities who have worked for 2 years as 
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internal auditors and have passed a four-part exam. The IIA also offers the Certified 
in Control Se lf-Assessment (CCSA), Certified Government Auditing Professional 
(CGAP), and Certified Financial Services Auditor (CFSA) to those who pass the 
exams and meet educational and experience requirements. 
ISACA offers the Certified Information Syst ems Auditor (CISA) to candidates who 
pass an exam and have 5 years of experience auditing information systems. 
Information systems experience, financial or operational auditing experience, or 
related college credit hours can be substituted for up to 2 years of experience in 
information systems auditing, control, or security. 
For accountants with a CPA, the AICP A offers the option to receive any or all of the 
Accredited in Business Valuation (ABV), Certified Information Technology 
Professional (CITP), or Personal Financial Specialist (PFS) certifications. The ABV 
requires a written exam and completion of at least six business valuation projects that 
demonstrate a candidate's experience and competence. The CITP requires 1,000 hours 
of business technology experience and 75 hours of continuing education. Candidates 
for the PFS also must complete a certain amount work experience and education, and 
pass a written exam. 
Advancement 
Some top executives and financial managers have a background m accounting, 
internal auditing, or finance. 
Beginning public accountants often advance to positions with more responsibility in 1 
or 2 years and to senior positions within another few years. Those who excel may 
become supervisors, managers, or partners; open their own public accounting firm; or 
transfer to executive positions in management accounting or internal auditing in 
private firms. 
Management accountants often start as cost accountants, junior internal auditors, or 
trainees for other accounting positions. As they rise through the organization, they 
may advance to accounting manager, chief cost accountant, budget director, or 
manager of internal auditing. Some become controllers, treasurers, financial vice 
presidents, chief financial officers, or corporation presidents. 
Public accountants, management accountants, and internal auditors can move from 
one aspect of accounting and auditing to another. Public accountants often move into 
management accounting or internal auditing. Management accountants may become 
internal auditors, and internal auditors may become management accountants. 
However, it is less common for management accountants or internal auditors to move 
into public accounting. 
(b)(6)
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NON-PRECEDENT DECISION 
Important Qualities 
Analytical skills. Accountants and auditors must be able to identify issues in 
documentation and suggest solutions. For example, public accountants use analytical 
skills in their work to minimize tax liability, and internal auditors do so when 
identifying fraudulent use of funds. 
Communication skills. Accountants and auditors must be able to listen carefully to 
facts and concerns from clients, managers, and others. They must also be able to 
discuss the results of their work in both meetings and written reports. 
Detail oriented. Accountants and auditors must pay attention to detail when 
compiling and examining documentation. 
Math skills. Accountants and auditors must be able to analyze, compare, and interpret 
facts and figures, although complex math skills are not necessary. 
Organizational skills. St rong organizational skills are important for accountants and 
auditors who often work with a range of financial documents for a variety of clients. 
U.S. Dep't of Labor, Bureau of Labor St atistics, Occupational Outlook Handbook, 20 14-15 ed., 
11 
Accountants and Auditors, 
11 
http:/ /www.bls.gov /ooh/business-and-financial/accountants-and­
auditors.htm#tab-4 (last visited Feb. 10, 20 15). 
The Handbook reports that some graduates from junior colleges or business or correspondence 
schools, as well as bookkeepers and accounting clerks meeting education and experience 
requirements set by employers, can advance to accountant positions by demonstrating their 
accounting skills. That is, the Handbook reports that individuals who have less than a bachelor's 
degree in a specific specialty, or its equivalent, can obtain junior accounting positions and then 
advance to accountant positions. The Handbook does not state that this education and experience 
must be equivalent to at least a bachelor's degree in a specific specialty. The Handbook does not 
indicate, therefore, that at least a bachelor's degree in a specific specialty or its equivalent is 
normally the minimum requirement for entry into this occupation. Rather, the occupation 
accommodates a wide spectrum of educational credentials, including those less than a bachelor's 
degree in a specific specialty. Therefore, even if the proffered position were determined to be an 
accountant position, the Handbook does not support the assertion that at least a bachelor's degree in 
a specific specialty, or its equivalent, is normally the minimum requirement for entry into the 
occupation. 
Where, as here, the Handbook does not support the proposition that the proffered position satisfies 
this first criterion of 8 C.F.R. § 214. 2(h)(4)(iii)(A), it is incumbent upon the petitioner to provide 
persuasive evidence that the proffered position otherwise satisfies this criterion by a preponderance 
(b)(6)
NON-PRECEDENT DECIS!Olv 
Page 16 
of the evidence standard, notwithstanding the absence of the Handbook's support on the issue. In 
such a case, it is the petitioner's responsibility to provide probative evidence (e.g., documentation 
from other authoritative sources) that supports a favorable finding with regard to this criterion. The 
regulation at 8 C.P.R. § 214. 2(h)(4)(iv ) provides that "[a]n H-lB petition involving a specialty 
occupation shall be accompanied by [ d]ocumentation ... or any other required evidence sufficient 
to establish .. . that the services the beneficiary is to perform are in a specialty occupation." Again, 
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. at 165. In this case, the 
Handbook does not support the proposition that the proffered position satisfies 8 C.F.R. 
§ 214. 2(h)( 4)(iii)( A)(J), and the record of proceeding does not contain any persuasive documentary 
evidence from any other relevant authoritative source establishing that the proffered position1s 
inclusion in this occupational category would be sufficient in and of itself to establish that a 
bachelor1s or higher degree in a specific specialty or its equivalent "is normally the minimum 
requirement for entry into [this] particular position." 
The letters from and both conclude that the duties attributed to the 
proffered position by and submitted in response to the RFE are accountant duties, but 
neither states how he reached that conclusion. The duties described by are entirely 
consistent with the duties of a bookkeeping or accounting clerk and the conclusions of 
and , without any indication of how those conclusions were reached, are of 
very little evidentiary weight. 
Further, although and both indicated that the duties described are 
accountant duties, neither stated that the proffered position requires a minimum of a bachelor1s 
degree in a specific specialty or its equivalent. As was observed above, accountant positions do not, 
as a category, qualify as specialty occupation positions by virtue of requiring a minimum of a 
bachelor's degree in a specific specialty or its equivalent. 
We find that, to the extent that they are described in the record of proceeding, the numerous duties 
that the petitioner ascribes to the proffered position indicate a need for a range of knowledge in 
bookkeeping and accounting fields, but do not establish any particular level of formal education 
leading to a bachelor's or higher degree in a specific specialty as minimally necessary to attain such 
knowledge. 
Even assuming that the particular position here proffered is an accountant position, the evidence of 
record does not establish that it is one for which the normal minimum entry requirement is a 
baccalaureate or higher degree, or the equivalent, in a specific specialty. Therefore, the petitioner 
has not satisfied the criterion at 8 C.F.R. § 214. 2(h)(4)(iii)( A)(l). 
Next, we find that the petitioner has not satisfied the first of the two alternative prongs of 8 C.F.R. 
§ 214 .2( h)( 4 )(iii)(A)(2). This prong alternatively calls for a petitioner to establish that a requirement 
of a bachelor1S or higher degree in a specific specialty, or its equivalent, is common for positions 
(b)(6)
NON-PRECEDENT DECISION 
Page 17 
that are identifiable as being (1) in the petitioner's industry, (2) parallel to the proffered position, and 
also (3) located in organizations that are similar to the petitioner. 
· 
In determining whether there is a common degree requirement, factors often considered by USCIS 
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 at 1165 (quoting 
Hird/Blaker Corp. v. Sava, 712 F. Supp. at 1102. 
In the instant case, the petitioner has not established that the proffered position falls under an 
occupational category for which the Handbook, or other reliable and authoritative source, indicates 
that there is a standard, minimum entry requirement of at least a bachelor's degree in a specific 
specialty or its equivalent. 
Also, there are no submissions from professional associations, individuals, or similar firms in the 
petitioner's industry attesting that individuals employed in positions parallel to the proffered position 
are routinely required to have a minimum of a bachelor's degree in a specific specialty or its 
equivalent for entry into those positions? 
Thus, even if the proffered position is assumed to be an accountant position, the evidence of record 
does not establish that a requirement of a bachelor's or higher degree in a specific specialty, or its 
equivalent, is common to positions that are (1) in the petitioner's industry, (2) parallel to the 
proffered position, and also (3) Located in organizations that are similar to the petitioner, and does 
not satisfy the criterion of the first alternative prong of 8 C.P.R. § 214. 2(h )( 4 )(iii)(A)(2). 
The evidence of record also does not satisfy the second alternative prong of 8 C.F.R . 
§ 214. 2(h)(4) (iii)(A)(2), which provides that "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." A review of the 
record indicates that the petiti oner has failed to credibly demonstrate that the duties that comprise the 
proffered position entail such complexity or uniqueness as to constitute a position so complex or 
unique that it can be performed only by a person with at least a bachelor's degree in a specific 
specialty. 
Speci fically, the petitioner failed to demonstrate how the duties that collectively constitute the 
proffered position require the theoretical and practical application of a body of highly specialized 
knowledge such that a bachelor's or higher degree in a specific specialty, or its equivalent, is 
required to perform them. For instance, the petitioner did not submit information relevant to a 
detailed course of study leading to a specialty degree and did not establish how such a curriculum is 
necessary to perform the duties of the proffered position. While a few related courses may be 
As was noted above, neither nor indicated that the proffered position require s a 
minimum of a bachelor's degree in a specific specialty or its equivalent. 
(b)(6)
NON-PRECEDENT DECISION 
Page 18 
beneficial, or even required, in performing certain duties of the proffered position, the petitioner has 
failed to demonstrate how an established curriculum of such courses leading to a baccalaureate or 
higher degree in a specific specialty, or its equivalent, is required to perform the duties of the 
particular position here. 
Further, as was also noted above, the LCA submitted in support of the visa petition is approved for a 
Level I accountant, an indication that the proffered position is an entry-level position for an 
employee who has only a basic understanding of accountancy. This does not support the 
proposition that the proffered position is so complex or unique that it can only be performed by a 
person with a specific bachelor's degree, especially as the Handbook suggests that some accountant 
positions do not require such a degree. 
Therefore, the evidence of record does not establish that this position is significantly different from 
other positions in the occupation such that it refutes the Handbook's information to the effect that 
there is a spectrum of degrees acceptable for such positions, including degrees that are less than a 
bachelor's degree. In other words, the record lacks sufficiently detailed information to distinguish 
the proffered position as unique from or more complex than positions that can be performed by 
persons without at least a bachelor's degree in a specific specialty, or its equivalent. As the 
petitioner fails to demonstrate how the proffered position is so complex or unique relative to other 
positions within the same occupational category that do not require at least a baccalaureate degree in 
a specific specialty or its equivalent for entry into the occupation in the United States , it cannot be 
concluded that the petitioner has satisfied the second alternative prong of 8 C.F.R. 
§ 21 4. 2(h)( 4 )(iii) (A)(2) . 
We will next address the criterion at 8 C.F.R. § 214. 2(h)(4)(iii)( A)(3), which may be satisfied if the 
petitioner demonstrates that it normally requires a minimum of a bachelor's degree in a specific 
specialty or its equivalent for the proffered position.4 
We observe that the petitioner has never stated that the proffered position requires a minimum of a 
bachelor 's degree in a spe cific specialty or it s equivalent. Novem ber 8, 2013 do es 
not state that the proffered position has any educational requirement at all. The description of the 
pro ffered position submitted in response to the RFE, and signed by also states no 
4 While a petitioner may believe or otherwise assert that a proffered position requir es a degree, that opinion 
alone without corroborating evidence cannot establish the position as a specialty occupatio n. Were USCIS 
limited solely to reviewing a petitioner' s claimed self-imposed requirements, then any in dividual with a 
bachelor's degree could be brought to the United States to perform any occupation as long as the employer 
artificially created a token degree requirement, whereby all in dividuals employed in a particular position 
possessed a baccalaureate or higher degree in a specific specialty or its equivalent. See Defensor v. Meissner, 
201 F. 3d at 387. In ot her words, if a petitio ner' s degree require ment is only symbolic and the proffered 
position does not in fact require such a specialty degree or its equivale nt to perform its duties, the occupation 
would not meet the statut ory or regulatory defin ition of a specialty occupati on. See § 214(i)(l) of the Act; 
8 C.P.R. § 214 .2(h)( 4)(ii) (defining the term "s pecialty occupatio n"). 
(b)(6)
NON-PRECEDENT DECISION 
Page 19 
educational requirement. Further, the record contains no evidence pertinent to anyone other than the 
beneficiary whom the petitioner has ever previously hired anyone to fill the proffered position. The 
petitioner has not, therefore, provided any evidence for analysis under the criterion at 8 C.F.R. 
§ 214. 2(h)(4)(iii)(A)( 3). 
Finally, we will address the alternative criterion at 8 C.P.R. § 214.2( h)(4)(iii)(A)(4), which is 
satisfied if the petitioner establishes that the nature of the specific duties is so specialized and 
complex that knowledge required to perform them is usually associated with the attainment of a 
baccalaureate or higher degree in a specific specialty or its equivalent. 
Again, relative specialization and complexity have not been sufficiently developed by the petitioner 
as an aspect of the proffered position. The duties of the proffered position, such as setting up 
accounts in an accounting system; managing, reviewing, and approving the development of budgets; 
monitoring key accounts; reviewing and approving payroll; etc., contain no indication of a nature so 
specialized and complex they require knowledge usually associated with attainment of a minimum 
of a bachelor's degree in a specific specialty or its equivalent. 
In other words, even if the proffered position is assumed to be an accountant position, the proposed 
duties have not been described with sufficient specificity to show that they are more specialized and 
complex than the duties of accountant positions that are not usually associated with at least a 
bachelor's degree in a specific specialty or its equivalent. 
Further, as was noted above, the petitioner filed the instant visa petition for a Level I accountant 
position, a position for a beginning level employee with only a basic understanding of accountancy. 
See U.S. Dep't of Labor, Emp't & Training Admin., Prevailing Wage Determination Policy 
Guidance, Nonagric. Immigration Programs (rev. Nov. 2009), available at 
http://www.foreignlaborcert.doleta.gov /pdf/NPWHC _Guidance_ Revised _ 1 1_ 2009 .pdf. This does 
not support the proposition that the nature of the specific duties of the proffered position is so 
specialized and complex that their performance is usually associated with the attainment of a 
minimum of a bachelor's degree in a specific specialty or its equivalent, directly related to 
accounting, especially as the Handbook indicates that some accountant positions require no such 
degree. 
For the reasons discussed above, the evidence of record does not satisfy the criterion at 8 C.F.R. 
§ 214 .2(h)(4)(iii)(A)(4). 
The petitioner has failed to establish that it has satisfied any of the criteria at 8 C.F.R. 
§ 214. 2(h)(4) (iii)(A) and, therefore, it cannot be found that the proffered position qualifies as a 
specialty occupation. The appeal will be dismissed and the petition denied for this reason. 
(b)(6)
NON-PRECEDENT DECISION 
Page 20 
V. CONCLUSION 
We recognize that this is an extension petition. The director's decision does not indicate whether 
she reviewed the prior approvals of the previous nonimmigrant petition filed on behalf of the 
beneficiary. If the previous nonimmigrant petition was approved based on the same evidence 
contained in the current record, that approval would constitute material and gross error on the part of 
the director. We are not required to approve applications or petitions where eligibility has not been 
demonstrated, merely because of prior approvals that may have been erroneous. See, e.g. Matter of 
Church Scientology International, 19 I&N Dec. 593, 597 (Comm'r 1988). It would be absurd to 
suggest that USC IS or any agency must treat acknowledged errors as binding precedent. Sussex 
Engg. Ltd. v. Montg omery, 825 F.2 d 1084, 1090 (6th Cir. 1987), cert. denied, 485 U.S. 1008 (1988). 
A prior approval does not compel the approval of a subsequent petition or relieve the petitioner of its 
burden to provide sufficient documentation to establish current eligibility for the benefit sought. 55 
Fed. Reg. 2606, 26 12 (Jan. 26, 1990). 
Furthermore, our authority over the service centers is comparable to the relationship between a court 
of appeals and a district court. Even if a service center director had approved nonimmigrant 
petitions on behalf of the beneficiary, we would not be bound to follow the contradictory decision of 
a service center. Louisiana Philharmonic Orchestra v. INS, 2000 WL 282785 (E.D. La .), affd, 248 
F.3d 1139 (5th Cir. 200 1), cert. denied, 12 2 S. Ct. 51 (200 1). The prior approval does not preclude 
users from denying an extension of the original visa based on reassessment of petitioner's 
qualifications. See Texas A&M Univ. v. Upchurch, 99 Fed. Appx. 556, 2004 WL 12 40482 (5th Cir. 
2004) . 
In visa petition proceedings, it is the petitioner's burden to establish eligibility for the immigration 
benefit sought. Section 29 1 of the Act, 8 U.S.C. § 1361; Matter of Otiende, 26 I&N Dec. 12 7, 128 
(BIA 20 13). Here, that burden has not been met. 
ORDER: The appeal is dismissed. The petition is denied.