dismissed H-1B Case: Finance

U.S. Department of Homeland Security 
20 Mass Ave., N. W., Rm. 3000 
Washington, DC 20529 
identieing data deleted (0 
prevent clearly unwammtd 
invasion of personal privacy 
U. S. Citizenship 
and Immigration 
Services 
F'UBLIC COPY 
-b z 
FILE: WAC 03 22 1 50387 Office: CALIFORNIA SERVICE CENTER Date: 
 JUN 2 3 2006 
IN RE: 
PETITION: 
 Petition for a Nonimmigrant Worker Pursuant to Section 10 l(a)(lS)(H)(i)(b) of the 
~mmi~ratibn and Nationality Act, 8 U.S.C. § 1101(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, Chief 
Administrative Appeals Office 
WAC 03 221 50387 
Page 2 
DISCUSSION: The director of the service center denied the nonimmigrant visa petition and the matter is now 
before the Administrative Appeals OEce (AAO) on appeal. The appeal will be dismissed. The petition will be 
denied. 
The petitioner is a floor covering retail store that seeks to employ the beneficiary as a financial analyst. The 
petitioner, therefore, endeavors to classify the beneficiary 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. 9 1 lOl(a)(lS)(H)(i)(b). 
The director denied the petition because the proffered position is not a specialty occupation. Counsel submits 
a timely brief. 
Section 214(i)(l) of the Act, 8 U.S.C. 5 1184(i)(l), defines the term "specialty occupation" as an occupation 
that requires: 
(A) 
 theoretical and practical application of a body of highly specialized knowledge, and 
(B) 
 attainment of a bachelor's or higher degree in the specific specialty (or its equivalent) 
as a minimum for entry into the occupation in the United States. 
Pursuant to 8 C.F.R. $ 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. 8 214.2(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. 
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 
WAC 03 221 50387 
Page 3 
director's denial letter; and (5) Form I-290B and supporting documentation. The AAO reviewed the record in 
its entirety before issuing its decision. 
The petitioner is seeking the beneficiary's services as a financial analyst. Evidence of the beneficiary's duties 
includes: the Form 1-129; the attachments accompanying the Form 1-129; the petitioner's support letter; and 
the petitioner's response to the director's request for evidence. According to this evidence, the beneficiary 
would perform duties that entail: providing tax planning advice and assisting in preparing quarterly and 
yearly tax forms; managing financial affairs and developing financial policies for business expansion; 
preparing operations reports and budget and cash flow projections; preparing reports outlining income, 
expenses, and earnings based on analysis of past, present, and future operations; estimating future revenues 
and expenditures in order to prepare the budget for each incoming year or project; recording and analyzing 
trends and costs, estimated and realized revenues, administrative commitments, and obligations incurred in 
order to project future revenues and expenses; documenting expected revenues and expenditures and 
preparing a report for management of this; advising management on matters such as the effective use of 
resources and the assumptions underlying budget forecasts; and interpreting the budget for management. In 
response to the request for evidence, the petitioner elaborated on the proposed position. The petitioner asserts 
that it requires a bachelor's degree for the proposed position. 
The director stated that the proposed position resembles a bookkeeping clerk as that occupation is described 
in the Department of Labor's Occupational Outlook Handbook (the Handbook), and that the Handbook shows 
that a bookkeeping clerk does not require a bachelor's degree in a specific specialty. The director concluded 
that the petitioner failed to show a reasonable and credible offer of employment for a financial analyst that is 
consistent with its needs. 
On appeal, counsel states that the director misclassified the offered position and based his denial on 
unsubstantiated factual and legal assumptions. Counsel maintains that the proposed duties reflect those of a 
financial analyst as that occupation is described in the Handbook, the Occupational Information Network 
(O*Net), and the Standard Occupational Classification Code (SOC). Counsel states that the director failed to 
consider submitted job postings. Counsel asserts that Young China Daily vs. Chappell, 742 F. Supp. 552 
(N.D. Cal., 1989) establishes that the size of the operation bears no rational relationship to the need for a 
professional; thus, counsel states that the director erred by concluding that the proposed duties and stated 
level of responsibility lack complexity. Counsel explains that the AAO previously determined that there is no 
support for the concept that the petitioner must show a reasonable and credible offer of employment that is 
consistent with the petitioner's needs. 
Upon review of the record, the petitioner has established none of the four criteria outlined in 
8 C.F.R. 5 214.2(h)(4)(iii)(A). Therefore, the proffered position is not a specialty occupation. 
The AAO first considers the criteria at 8 C.F.R. $9 214.2(h)(4)(iii)(A)(1) and (2): a baccalaureate or higher 
degree or its equivalent is the normal minimum requirement for entry into the particular position; a degree 
requirement is common to the industry in parallel positions among similar organizations; or a particular 
position is so complex or unique that it can be performed only by an individual with a degree. Factors often 
WAC 03 221 50387 
Page 4 
considered by CIS when determining these criteria include: whether the 2006-2007 edition of the Handbook 
reports that the industry requires a degree; whether the industry's professional association has made a degree a 
minimum entry requirement; and whether letters or affidavits from firms or individuals in the industry attest that 
such firms "routinely employ and recruit only degreed individuals." See Shanti, Inc. v. Reno, 36 F. Supp. 2d 1 15 1, 
1 165 (D.Minn. 1999)(quoting Hird/Blaker Corp. v. Suva, 712 F. Supp. 1095, 1 102 (S.D.N.Y. 1989)). 
In determining whether a position qualifies as a specialty occupation, CIS looks beyond the title of the 
position and determines, from a review of the duties of the position and any supporting evidence, whether the 
position actually requires the theoretical and practical application of a body of highly specialized knowledge, 
and the attainment of a baccalaureate degree in a specific specialty as the minimum for entry into the 
occupation as required by the Act. 
In response to the request for evidence which sought a more detailed job description, the petitioner elaborated 
on the proposed duties in the October 20, 2003 letter by stating that the beneficiary will: analyze marketing 
conditions to determinetmodify the petitioner's public campaign; draft the public relations program and keep 
it current; collect data on the market and research public opinion to determine the potential for success; 
interview key persons in the mortgage banking market and in real estate to get attention and recognition; draft 
and write articles and press releases for the monthly newspaper; establish and maintain cooperative 
relationships with the community; plan and direct development and communication of informational 
programs to maintain a favorable public perception; respond to requests for information from the media and 
consumer associations; negotiate the purchase of advertising space to promote the petitioner's business; and 
write effectively in the English and Tagalog languages. 
The AAO notes that the aforementioned job description, which is from the petitioner's director, materially 
differs from the job description provided by the same director in the undated company letter that accompanied 
the H-1B petition. In the undated company letter the job duties involve financial duties; in the October 20, 
2003 letter, the job description focuses on public relations and marketing. 
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 the visa petition. It is incumbent upon the 
petitioner to resolve any inconsistencies in the record by independent objective evidence, and attempts to 
explain or reconcile such inconsistencies, absent competent objective evidence pointing to where the truth, in 
fact, lies, will not suffice. Matter of Ho, 19 I&N Dec. 582, 591-92 (BIA 1988). 
The purpose of the request for evidence is to elicit further information that clarifies whether eligibility for the 
benefit sought has been established. 8 C.F.R. 3 103.2(b)(8). When responding to a request for evidence, a 
petitioner cannot offer a new position to the beneficiary, or materially change a position's title or its 
associated job responsibilities. The petitioner must establish that the position offered to the beneficiary when 
the petition was filed is a specialty occupation. See Matter of Michelin Tire, 17 I&N Dec. 248, 249 (Reg. 
Comm. 1978). If significant changes are made to the initial request for approval, the petitioner must file a new 
petition rather than seek approval of a petition that is not supported by the facts in the record. Thus, in this 
proceeding the AAO will consider the job duties as described in the undated company letter. 
WAC 03 221 50387 
Page 5 
The AAO finds that the proposed duties and supporting evidence reflect that the offered position would not 
require a bachelor's degree in a specific specialty. The job duties generally describe accounting duties as 
listed in the Handbook. The Handbook, a resource that the AAO routinely consults for information about the 
duties and educational requirements of particular occupations, explains that specific job duties vary widely 
among the four major fields of accounting: public, management, government, and internal. The AAO finds 
that the closest category to the proffered position is the management accountant. In the Handbook, 
management accountants - also called cost, managerial, industrial, corporate, or private accountants - 
record and analyze the financial information of the companies for which they work. Other responsibilities 
include budgeting, performance evaluation, and cost and asset management. Usually, management 
accountants are part of executive teams involved in strategic planning or new-product development. They 
analyze and interpret the financial information that corporate executives need to make sound business 
decisions. They also prepare financial reports for nonmanagement groups, including stockholders, creditors, 
regulatory agencies, and tax authorities. Within accounting departments, they may work in various areas, 
including financial analysis, planning and budgeting, and cost accounting. 
However, the record lacks sufficient evidence for the AAO to determine the level of accounting knowledge 
that the proposed duties require. For instance, there is no information about the types and volume of 
transactions, the nature of the petitioner's financial statements and records, the spectrum of costs to be 
managed, the extent of the petitioner's financial dealings, the range and scope of the petitioner's financial 
records, the specific types of data which the beneficiary would analyze, the size of the petitioner's budget or 
the number of the budget elements, or the nature of the trend and cost analysis. There is no evidence of 
previous budgets or financial documents illustrating a scope or depth of financial transactions and operations. 
Going on record without supporting documentary evidence is not sufficient for purposes of meeting the 
burden of proof in these proceedings. Matter of Sofici, 22 I&N Dec. 158, 165 (Comm. 1998) (citing Matter 
of Treasure Craft of California, 14 I&N Dec. 190 (Reg. Comm. 1972)). Therefore, there is no factual basis 
for the AAO to determine whether the proffered position normally would require at least a bachelor's degree, 
or its equivalent, in specialty that is related to the offered position. 
Counsel contends that the position requires a bachelor's degree. However, the petitioner must do more than 
submit a job description and assert that the position requires a degree; it must submit evidence demonstrating 
that the offered position normally requires a baccalaureate degree in a specific specialty that corresponds to 
the offered position. The AAO finds that the submitted evidence provides no factual basis to determine 
whether the offered position is one that normally would require a bachelor's degree or its equivalent in 
specialty related to the offered position. The record contains the Form 1120 for 2002 and 2001, which 
reflects $1,602,393 and $570,443 in gross receipts or sales, respectively. The AAO is not persuaded, 
however, that this evidence indicates that the offered position requires a bachelor's degree in a specific 
specialty. The record lacks sufficient evidence for the AAO to determine the level of accounting knowledge 
that the proposed duties require. For instance, there is no information about the types and volume of the 
petitioner's transactions, the nature of its financial statements and records, the inventory control system to be 
developed and maintained by the beneficiary, the extent of the petitioner's financial dealings, the range and 
scope of the petitioner's financial records, the specific types of data that the beneficiary would analyze, or the 
nature of the capital purchases. There is no evidence of previous'financial documents illustrating a scope or 
WAC 03 221 50387 
Page 6 
depth of financial transactions and operations. 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)). Consequently, the petitioner failed to demonstrate a factual basis in which to establish that the 
offered position is one that normally would require at least a bachelor's degree or its equivalent in accounting 
or a related specialty. 
The fact that a position involves accounting principles is insufficient to establish it as a specialty occupation, 
for not all positions applying accounting principles require the application of a bachelor's degree level of 
knowledge in accounting or a related specialty. For instance, the Handbook's subsection "Sources of 
Additional Information" refers the reader to the Internet site for the Accreditation 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 ~xamination."~ "Up to two" of the required years of work experience "may be 
satisfied through college credit." 
The Handbook also states: 
Many graduates of junior colleges or business or correspondence schools, as well as 
bookkeepers and accounting clerks who meet the education and experience requirements set 
by their employers, can obtain junior accounting positions and advance to positions with 
more responsibilities by demonstrating their accounting skills on the job. 
For the reasons discussed above, the evidence in the record is insufficient to satisfy the regulation at 
8 C.F.R. 9 214.2(h)(4)(iii)(A)(I): that a baccalaureate or higher degree or its equivalent is the normal 
minimum requirement for entry into the particular position. 
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. 
2 
 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 03 221 50387 
Page 7 
To establish the first alternative prong at 8 C.F.R. 8 214.2(h)(4)(iii)(A)(2), that a specific degree requirement 
is common to the industry in parallel positions among similar organizations, counsel refers to job postings. 
The companies in the postings are either dissimilar in nature to the petitioner, a small floor covering retail 
store; or the postings fail to reveal the nature of the company. The nature of DM Stone, the company 
represented by RemX Financial Staffing, and CCSI, Inc. is not revealed in their posting. The other postings 
are from companies in the financial services, healthcare, real estate, pharmaceutical, and Internet industries; 
consequently, they differ in nature from the petitioner. The postings, therefore, do not establish that a specific 
degree requirement is common to the industry in parallel positions among organizations similar to the 
petitioner. 
The second alternative prong at 8 C.F.R. 4 214.2(h)(4)(iii)(A)(2) requires that the petitioner show that its 
particular position is so complex or unique that it can be performed only by an individual with a degree in a 
specific specialty. As discussed under 8 C.F.R. 8 214.2(h)(iii)(A)(I), the record lacks sufficient evidence to 
establish that the proposed duties are complex or unique, thereby requiring a baccalaureate degree in an 
academic field that directly relates to the offered position. As such, the petitioner fails to establish the second 
alternative prong at 8 C.F.R. 9 2 14.2(h)(4)(iii)(A)(2). 
No evidence in the record establishes the criterion at 8 C.F.R. 8 214.2(h)(4)(iii)(A)(3): that the petitioner 
normally requires a degree or its equivalent for the position. 
The criterion at 8 C.F.R. ?j 214.2(h)(4)(iii)(A)(4) requires that the petitioner establish that the nature of the 
specific duties is so specialized and complex that the knowledge required to perform them is usually 
associated with the attainment of a baccalaureate or higher degree. The evidence in the record such as tax 
records is insufficient to establish the nature of the proposed duties. Thus, the AA0 cannot conclude that they are 
so specialized and complex as to require a bachelor's degree in an academic field that corresponds to the offered 
position. Consequently, the petitioner fails to establish this last criterion at 8 C.F.R. 9 2 14.2(h)(4)(iii)(A)(4). 
As related in the discussion above, the petitioner has failed to establish that the proffered position is a 
specialty occupation. Accordingly, the AAO shall not disturb the director's denial of the petition. 
The burden of proof in these proceedings rests solely with the petitioner. Section 291 of the A& 8 U.S.C. 8 1361. 
The petitioner has not sustained that burden. 
ORDER: 
 The appeal is dismissed. The petition is denied.