dismissed H-1B Case: Finance

PUBLIC COPY 
U.S. Department of Homeland Security 
20 Mass. Ave. N.W., Rm. A3042 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
FILE: WAC 03 234 50079 Office: CALIFORNIA SERVICE CENTER Date: 2 1 
IN RE: Petitioner: 
Beneficiary: 
PETITION: Petition for a Nonimmigrant Worker Pursuant to Section 101 (a)(lS)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 8 1 lOl(a)(lS)(H)(i)(b) 
ON BEHALF OF PETJTIONER: 
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 
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DISCUSSION: The 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 a corrosion control company that seeks to employ the beneficiary as a financial analyst. 
The petitioner, therefore, endeavors to classify the beneficiary as a nonirnmigrant 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. g 1 lOl(a)(l5)(H)(i)(b). 
The director denied the petition on the basis that the petitioner had failed to establish that the proposed 
position meets the definition of a specialty occupation as set forth at 8 C.F.R. 5 214.2(h)(4)(iii)(A). 
Section 214(i)(l) of the Immigration and Nationality Act (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 term "specialty occupation" is further defined at 8 C.F.R. 5 214.2(h)(4)(ii) as: 
[A]n 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 hgher 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. 
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Citizenship and Immigration Services (CIS) interprets the term "degree" in the criteria at 8 C.F.R. 
5 214.2(h)(4)(iii)(A) to mean not just any baccalaureate or higher degree, but one in a specific specialty 
that is directly related to the proposed position. 
The record of proceeding before the AAO contains (1) the Form 1-129 and supporting documentation; (2) the 
director's request for evidence (RFE); (3) the petitioner's RFE response and supporting documentation; 
(4) the director's denial letter; and (5) the Form I-290B and supporting documentation. The AAO reviewed 
the record in its entirety before issuing its decision. 
The petitioner, a corrosion control company, was established in 1942 and has a gross annual income of 
$400,000. It proposes to hire the beneficiary as a financial analyst. In the petitioner's August 9,2003 letter 
of support, the duties of the proposed position were set forth as follows: 
In this professional capacity, [the beneficiary] will apply her keen understanding of complex 
financial and commercial procedures and most importantly her knowledge of analyzing and 
reporting of financial data. 
Her other area of primary concern will be to analyze the anticipated financial projections, 
using our facility's planned undertakings, present earnings, and htures trends as bases. 
The petitioner offered a more detailed discussion of the duties in its January 6,2004 RFE response. 
The director denied the petition, finding that the petitioner had satisfied none of the four criteria set forth at 
8 C.F.R. 214.2(h)(4)(iii)(A), and therefore had not established that the proposed position qualifies for 
classification as a specialty occupation. 
On appeal, counsel contends that the director erred in denying the petition, and that the proposed position in 
fact qualifies for classification as a specialty occupation. Counsel contends that in denying the petition, the 
director was seemingly hasty and devious. Counsel contends that the beneficiary is a multi-faceted 
genius and a charismatic leader, and that the director's denial was an unjust discrimination against the 
petitioner's need for the beneficiary's services. 
The AAO agrees with counsel that, as a general matter, financial analyst positions normally qualify for 
classification as specialty occupations. However, the AAO disagrees with counsel's assertion that the 
proposed position in this case is that of a financial analyst. 
In determining whether a proposed position qualifies as a specialty occupation, CIS looks beyond the title 
of the position and determines, from a review of the duties of the position and any supporting evidence, 
whether the position actually requires the theoretical and practical application of a body of highly 
specialized knowledge, and the attainment of a baccalaureate degree in a specific specialty, as the 
minimum for entry into the occupation as required by the Act. The AAO routinely consults the 
Department of Labor's Occupational Outlook Handbook (the Handbook) for its information about the 
duties and educational requirements of particular occupations. 
As the petitioner has identified its proffered position as that of a financial analyst, the AAO turns first to 
the 2004-2005 edition of the Handbook and its discussion of this occupation. As stated at pages 80-8 1 of 
the Handbook: 
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Financial analysts and personal financial advisors provide analysis and guidance to 
businesses and individuals to help them with their investment decisions. Both types of 
specialist gather financial information, analyze it, and make recommendations to their clients 
. . . . Financial analysts assess the economic performance of companies and industries for 
firms and institutions with money to invest . . . . 
Financial analysts . . . work for banks, insurance companies, mutual and pension funds, 
securities firms, and other businesses, helping these companies or their clients make 
investment decisions. Financial analysts read company financial statements and analyze 
commodity prices, sales, costs, expenses, and tax rates in order to determine a company's 
value and project future earnings. They often meet with company officials to gain a better 
insight into a company's prospects and to determine the company's managerial 
effectiveness. Usually, financial analysts study an entire industry, assessing current trends in 
business practices, products, and industry competition . . . . 
Financial analysts use spreadsheet and statistical software packages to analyze financial data, 
spot trends, and develop forecasts. On the basis of their results, they write reports and make 
presentations, usually making recommendations to buy or sell a particular investment or 
security. Senior analysts may actually make the decision to buy or sell for the company or 
client if they are the ones responsible for managing the assets. Other analysts use the data to 
measure the financial risks associated with making a particular investment decision. 
In his denial, the director identified the duties of the proposed position as being more aligned to those of 
bookkeeping, accounting, and auditing clerks. This employment is described in the Handbook at pages 
437-438: 
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. 
In large offices and accounting departments, accounting clerks have more specialized 
tasks . . . such as accounts payable . . . or accounts receivable . . . Entry-level accounting 
clerks post details of transactions, total accounts, and compute intaest charges. They also 
may monitor loans and accounts, to ensure that payments are up to date. 
More advanced accounting clerks may total, balance, and reconcile billing vouchers; ensure 
completeness and accuracy of data on accounts; and code documents, according to company 
WAC 03 234 50079 
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procedures. These workers post transactions in journals and on computer files and update 
the files when needed . . . . 
Auditing clerks verify records of transactions posted by other workers. They check figures, 
postings, and documents to ensure that they are correct, mathematically accurate, and 
properly coded . . . . 
As organizations continue to computerize their financial records, many bookkeeping, 
accounting, and auditing clerks are using specialized accounting software on personal 
computers. With manual posting to general ledgers becoming obsolete, these clerks 
increasingly are posting charges to accounts on computer spreadsheets and databases . . . . 
The widespread use of computers . . . has enabled bookkeeping, accounting, and auditing 
clerks to take on additional responsibilities, such as payroll, procurement, and billing. 
Having reviewed the duties of the proffered position and the discussion provided by the Handbook, the 
AAO concludes that the proposed position is not that of a financial analyst. The duties outlined by the 
petitioner do not reflect the type of work performed by financial analysts, nor the complexity or breadth 
of that work. Instead, like the director, the AAO finds that proffered position is more closely aligned to 
the occupation of bookkeeping, accounting and auditing clerks. Many of the proposed position's duties, 
as described by the petitioner, appear to involve the type of financial recordkeeping responsibilities that 
are routinely performed by bookkeepers. Other duties appear to involve verification of transactions 
posted by other workers, which are routinely performed by auditing clerks. 
Having determined the proposed position to be that of a bookkeeping, accounting, or auditing clerk, the 
AAO turns to the educational requirements for this type of employment. According to the Handbook, a 
two-year associate's degree in business or accounting is often required for bookkeeping and accounting clerk 
positions. A four-year bachelor's degree is not required for entry-level positions. The Handbook also 
indicates that many graduates of junior colleges and business and correspondence schools can obtain junior 
accounting positions. 
A petitioner's creation of a position with a perfunctory bachelor's degree requirement will not mask the 
fact that the position is not a specialty occupation. 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 or 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.' To interpret the 
regulations any other way would lead to absurd results: if CIS were limited to reviewing a petitioner's 
self-imposed employment requirements, then any alien with a bachelor's degree could be brought into the 
United States to perform a menial, non-professional, or an otherwise non-specialty occupation, so long as 
the employer required all such employees to have baccalaureate or higher degrees. See id. at 388. 
' The court in Defensor v. Meissner observed that the four criteria at 8 C.F.R. 214.2(h)(4)(iii)(A) present certain 
ambiguities when compared to the statutory definition, and "might also be read as merely an additional requirement 
that a position must meet, in addition to the statutory and regulatory definition." See id. at 387. 
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As discussed in the Handbook, a baccalaureate or higher degree is not the normal minimum requirement for 
entry into bookkeeping, accounting, or auditing clerk positions, though employers often require a two-year 
associate's degree in business or accounting. Considering the nature of the petitioner's business, the scale of 
its operations, and the duties of the proposed position, the AAO concludes that the position is that of a 
bookkeeping, accounting, or auditing clerk. Since these positions do not require a baccalaureate degree in 
accounting or a related specialty, the proposed position does not meet the first criterion required for 
classification as a specialty occupation under 8 C.F.R. 5 214.2(h)(4)(iii)(A)(I). 
Moreover, the AAO notes that the petitioner requires a bachelor's degree of business administration for entry 
into the proffered position, which precludes it from establishing the position as a specialty occupation under 
8 C.F.R. 5 214.2(h)(4)(iii)(A)(l). The AAO notes that the petitioner submitted an educational evaluation 
from Morningside Evaluations and Credentials in its initial submission. The Morningside evaluator 
determined that the beneficiary's foreign degree is equivalent to a bachelor's degree in business 
administration from an accredited institution of higher education in the United States. However, when a 
range of degrees, e.g., the liberal arts, or a degree of generalized title without further specification, e.g., 
business administration, can perform a job, the position does not qualify as a specialty occupation. Matter of 
Michael Hertz Associates, 19 I&N Dec. 558 (Cornm. 1988). To prove that a job requires the theoretical and 
practical application of a body of specialized knowledge as required by Section 214(i)(l) of the Act, a 
petitioner must establish that the position requires the attainment of a bachelor's or higher degree in a 
specialized field of study. As noted previously, CIS interprets the degree requirement at 8 C.F.R. f~ 
214.2(h)(4)(iii)(A)(I) to require a degree in a specific specialty that is directly related to the proposed 
position. 
For this additional reason, the proposed position does not qualify as a specialty occupation under the first 
criterion. 
Nor does the proposed position qualify as a specialty occupation under either prong of 8 C.F.R. 
5 214.2(h)(4)(iii)(A)(2). The frst prong of this regulation requires a showing that a specific degree 
requirement is common to the industry in parallel positions among similar organizations. 
In response to the director's request for evidence, the petitioner offered the names of four individuals and 
asserted that they held parallel positions in similar organizations. However, to meet the burden of proof 
imposed by the regulatory language, a petitioner must establish that its degree requirement exists in parallel 
positions among similar organizations. 
No evidence has been submitted to establish that any of these companies are similar to the petitioner, a 
corrosion control company with twenty employees. Simply going on record without supporting 
documentary evidence is not sufficient for purposes of meeting the burden of proof in these proceedings. 
Matter of Soflci, 22 I&N Dec. 158, 165 (Comm. 1998) (citing Matter of Treasure Craft of California, 14 
I&N Dec. 190 (Reg. Comm. 1972)). Moreover, the names of the companies-Grace Home Health Care, 
Polymer Composites, Inc., LoveMed Corporation, and MC Home Health Services, Inc.--do not, by virtue 
of their names, lead the AAO to conclude that they are likely to be corrosion control companies. Further, 
the AAO has concluded, as indicated above, that the position in this case is not a financial analyst, so is 
not similar to those in the listed companies. 
Accordingly, the proposed position does not qualify as a specialty occupation under the first prong of 
8 C.F.R. 5 214.2(h)(4)(iii)(A)(2). 
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The second prong of this regulation requires that the petitioner prove that the duties of the proposed position 
are so complex or unique that only an individual with a degree can perform them. The nature of the duties of 
the proposed position as set forth in the petition does not support such a finding, as the duties of the proposed 
position are similar to those of bookkeepers, auditing clerks, or accounting clerks, which do not require a 
four-year degree. 
Therefore, counsel has not established that the proposed position qualifies for classification as a specialty 
occupation under either prong of 8 C.F.R. 5 214.20(4)(iii)(A)(2). 
The proposed position does not qualify as a specialty occupation under 8 C.F.R. 5 214.2(h)(4)(iii)(A)(3), 
which requires a showing that the petitioner normally requires a degree or its equivalent for the position. To 
determine a petitioner's ability to meet ths criterion, the AAO normally 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. However, no 
evidence has been submitted to demonstrate that the proposed position qualifies under this criterion. 
Counsel's assertion fails. In order to establish eligibility under ths criterion, the petitioner must 
demonstrate that it normally hires individuals with a bachelor's degree or its equivalent for the position. 
Evidence to support the assertion that the petitioner normally requires a degree or its equivalent must be 
presented. If the petitioner has never before filled the position, then it cannot qualify under this criterion. 
Accordingly, the proposed position does not qualify as a specialty occupation under 8 C.F.R. 
9 2 14.2@)(4)(iii)(A)(3). 
The fourth criterion, 8 C.F.R. 214.2@)(4)(iii)(A)(4), requires the petitioner to establish that the nature of the 
proposed position's duties is so specialized and complex that the knowledge required to perform them is 
usually associated with the attainment of a baccalaureate or higher degree in the specialty. As previously 
discussed, the MO is not persuaded by the evidence of record, including the nature and scale of the 
petitioner's business operations, that the duties of the position exceed the occupational scope of an 
experienced bookkeeper, auditing clerk, or accounting clerk, positions which do not require specialized 
knowledge at a baccalaureate level. Thus, the proposed position does not qualify for classification as a 
specialty occupation under 8 C.F.R. 5 2 14.2(h)(4)(iii)(A)(4). 
Finally, the AAO notes that on the Form 1-129, the petitioner stated that its gross annual income was 
$400,000. However, on the Form 1120-A, U.S. Corporation Short-Form Income Tax Return for 2002 (its 
most recent tax return at the time the petition was filed), its gross receiptdsales were listed as $167,180. 
The MO notes mher that on the Form 1-129, the petitioner stated that it employed 20 persons. 
However, this conflicts with the information provided on the petitioner's quarterly wage and withholding 
reports. For example, on the quarterly wage and withholding report covering the third quarter of 2003 
(July 1, 2003 through September 30, 2003), the period of time during which the petition was filed, the 
petitioner is listed as having only two employees. Doubt cast on any aspect of the petitioner's proof may, 
of course, lead to a reevaluation of the reliability and sufficiency of the remaining evidence offered in 
support of a petition. It is incumbent upon the petitioner to resolve any inconsistencies in the record by 
independent objective evidence. Matter of Ho, 19 I&N Dec. 582,591-92 (BIA 1988). 
The petitioner has failed to establish that the proposed position qualifies for classification as a specialty 
occupation under any of the four criteria set forth at 8 C.F.R. $5 214.2(h)(4)(iii)(A)(I), (21, (3), and (4). 
Accordingly, the MO will not disturb the director's denial of the petition. 
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The burden of proof in these proceedings rests solely with the petitioner. Section 291 of the Act, 8 U.S.C. 
9 136 1. The petitioner has not sustained that burden. 
ORDER: The appeal is dismissed. The petition is denied.