remanded H-1B Case: Accounting

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U.S. Department of Homeland Security 
20 Mass. Ave., N.W., Rm. A3042 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
FILE: WAC 03 080 55255 Office: CALIFORNIA SERVICE CENTER Date: OCT 1 7 2005 
PETITION: Petition for a Nonimmigrant Worker Pursuant to Section 10 1 (a)(l 5)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 8 1 10 1 (a)(l 5)(H)(i)(b) 
ON BEHALF OF PETITIONER: 
INSTRUCTIONS: 
This is the decision of the Administrative Appeals Office in your case. All documents have been returned to 
the office that originally decided your case. Any further inquiry must be made to that office. 
Robert P. Wiemann, Director 
Administrative Appeals Office 
WAC 03 080 55255 
Page 2 
DISCUSSION: The service center director denied the nonirnmigrant visa petition and the matter is now before 
the Administrative Appeals Office (AAO) on appeal. The director's decision will be withdrawn. The petition 
will be remanded to the director for entry of a new decision. 
The petitioner is an international trading company and subsidiary of the Poongsan corporation headquartered in 
Seoul, South Korea. It seeks to employ the beneficiary as an accountant and endeavors to classify her as a 
nonirnmigrant worker in a specialty occupation pursuant to section 101 (a)(l 5)(H)(i)(b) of the Immigration and 
Nationality Act (the Act), 8 U.S.C. 5 1 10 1 (a)( 1 S)(H)(i)(b). 
The director denied the petition stating that the proffered position does not qualify as a specialty occupation. On 
appeal, counsel submits a brief and additional information stating that the offered position qualifies as a specialty 
occupation. 
The first issue to be discussed in this proceeding is whether the proffered position qualifies as a specialty 
occupation. 
Section 101 (a)( 1 5)(H)(i)(b) of the Act, 8 U.S.C. 9 1 10 1 (a)(l S)(H)(i)(b), provides, in part, for the 
classification of qualified nonimmigrant aliens who are coming temporarily to the United States to perform 
services in a specialty occupation. 
Section 214(i)(l) of the Act, 8 U.S.C. 8 1184(i)(l), defines the term "specialty occupation" as an occupation 
that requires: 
(A) theoretical and practical application of a body of highly specialized knowledge, and 
(B) attainment of a bachelor's or higher degree in the specific specialty (or its equivalent) as a 
minimum for entry into the occupation in the United States. 
The term "specialty occupation" is further defined at 8 C.F.R. fj 2 14.2(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. 9 214.2(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; 
WAC 03 080 55255 
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(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 are 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. 
tj 2 14.2(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) the Form 1-129 and supporting documentation; (2) 
the director's request for additional evidence; (3) the petitioner's response to the director's request; (4) the 
director's denial letter; and (5) the Form I-290B with counsel's brief. The AAO reviewed the record in its 
entirety before issuing its decision. 
The petitioner is seeking the beneficiary's services as an accountant. Evidence of the beneficiary's duties 
includes the 1-129 petition with attachment and the petitioner's response to the director's request for evidence. 
According to this evidence the beneficiary would: be responsible for the overall accounting and financial 
duties of the company; handle the preparation of the company's general ledger and monthly financial reports; 
analyze operations, trends, cost, revenues, financial commitments, and obligations incurred to project future 
revenues and expenses; develop, maintain, and analyze budgets; and prepare balance sheets, profit and loss 
statements, necessary checks, tax remittances and other reports to summarize the company's current and 
projected financial position. The petitioner requires a minimum of a bachelor's degree in accounting for entry 
into the proffered position. 
Upon review of the record, the petitioner has established that the proffered position qualifies as a specialty 
occupation. The AAO routinely consults the U.S. Department of Labor's Occupational Outlook Handbook 
(Handbook) for information about the duties and educational requirements of particular occupations. The duties 
of the proffered position appear to be those noted for accountants. The Handbook notes that management 
accountants record and analyze the financial information of the companies for which they work. Other 
responsibilities include budgeting, performance evaluation, cost management, and asset management. 
Management accountants are usually 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. Management accountants also prepare financial reports for nonmanagement groups such as 
stockholders, creditors, regulatory agencies, and tax authorities. The petitioner's tax return for 2002 indicate that 
it had gross sales and receipts of $5,624,374 during its first year of operation. The petitioner purchases raw 
materials, machineries, spare parts and chemicals for its holding company in Korea, and also sells its parent 
company's finished products in the United States. In this instance the beneficiary analyzes financial data and 
prepares reportdiinancial statements that are relied upon by management in making business decisions for the 
company. The duties of the proffered position are of such complexity that their performance requires the 
theoretical and practical application of a body of highly specialized knowledge. The Handbook notes that most 
WAC 03 080 55255 
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accountant and auditor positions require at least a bachelor's degree in accounting or a related field. The 
proffered position does, therefore, qualify as a specialty occupation as it satisfies the regulatory criterion at 
8 C.F.R. 5 2 14.2(h)(4)(iii)(A)(I). 
The petition may not be approved, however, as the record does not reflect that the beneficiary is qualified to 
perform the duties of the specialty occupation. The director did not comment on the beneficiary's qualifications 
to perform the duties of a specialty occupation as the petition was denied on another ground. The record is 
insufficient for the AAO to determine whether the beneficiary is qualified to perform the duties of a specialty 
occupation. The beneficiary obtained a bachelor's degree in business administration with a major in accounting 
from the University of the East in the Philippines. The record does not contain, however, an evaluation of the 
beneficiary's foreign education by a credentials evaluation service to determine the equivalency of the degree to 
those offered by United States universities. As such, this matter must be remanded to the director to determine 
whether the beneficiary is qualified to perform the duties of a specialty occupation. The director may request 
such additional evidence as he deems necessary before rendering his decision. 
As always, the burden of proof in these proceedings rests solely with the petitioner. Section 291 of the Act, 8 
U.S.C. 5 1361. 
ORDER: The director's decision is withdrawn. The petition is remanded to the director for entry of a new 
decision commensurate with the directives of this opinion, which, if adverse to the petitioner is to be 
certified to the AAO for review.