remanded H-1B Case: Accounting

MATTER OF K-P-, LLP 
APPEAL OF VERMONT SERVICE CENTER DECISION 
Non-Precedent Decision of the 
Administrative Appeals Office 
DATE: DEC. 23,2016 
PETITION: FORM I-129, PETITION FOR A NONIMMIGRANT WORKER 
The Petitioner, an accounting firm, seeks to temporarily employ the Beneficiary as an "accountant" 
under the H-lB nonimmigrant classification for specialty occupations. See Immigration and 
Nationality Act (the Act) section 101(a)(15)(H)(i)(b), 8 U.S.C. § 1101(a)(15)(H)(i)(b). The H-lB 
program allows a U.S. employer to temporarily employ a qualified foreign worker in a position that 
requires both (a) the theoretical and practical application of a body of highly specialized knowledge 
and (b) the attainment of a bachelor's or higher degree in the spe'cific specialty (or its equivalent) as 
a minimum prerequisite for entry into the position. 
The Director, Vermont Service Center, denied the petitiOn. The Director concluded that the 
Petitioner had not established that the Beneficiary is qualified to perform the services of the 
proffered accounting position. 
The matter is now before us on appeal. In its appeal, the Petitioner submits a brief and additional 
evidence and asserts that the Director erred when determining that the Beneficiary is not qualified to 
perform the services of its accountant position. 
We conduct de novo review on appeal, but a threshold matter must be resolved before we may 
address the merits of the Director's decision and the Petitioner's appeal. Specifically, a beneficiary's 
credentials to perform a particular job are relevant only when the job is found to be a specialty 
occupation. As will be discussed, the record does not establish that the proffered position requires a 
baccalaureate or higher degree in a specific specialty or its equivalent. Accordingly, the matter will 
be remanded to the Director for further development of the record and<a new decision. 
I. LAW 
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 
Matter of K-P-, LLP 
(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) largely restates this statutory definition, but adds a 
non-exhaustive list of fields of endeavor. In addition, the regulations provide that the proffered 
position must meet one of the following criteria to qualify as a specialty occupation: 
(1) 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. 
8 C.F.R. § 214.2(h)(4)(iii)(A). U.S. Citizenship and Immigration Services (USCIS) has consistently 
interpreted 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 proposed 
position. See Royal Siam Corp. v. Chertoff, 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"); Defensor v. Meissner, 201 F.3d 384, 387 (5th Cir. 2000). 
II. PROFFERED POSITION 
In a letter submitted in support of the petition, the Petitioner stated that the Beneficiary "will analyze 
financial information and prepare financial reports to determine or maintain a record of assets, 
liabilities, profit and loss, tax liability, and other financial activities relating to [its] accounting 
clients." The Petitioner listed the Beneficiary's duties as follows: 
• Prepare, examine, and analyze accounting records, financial statements, and other 
financial reports to assess accuracy, completeness, and conformance to reporting 
and procedural standards; 
• Report to management regarding the finances of client firms; 
• Establish tables of accounts and assign entries to proper accounts; 
• Develop, implement, modify, and document recordkeeping and accounting 
systems, making use of current computer technology; 
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Matter of K-P-. LLP 
• Compute taxes owed and prepare tax returns, ensuring compliance with payment, 
reporting and other tax requirements; 
• Advise employer's accounting clients in areas such as compensation, employee 
health care benefits, etc.; 
• Develop, maintain and analyze budgets, preparing periodic reports that compare 
budgeted costs to actual costs; 
• Provide internal and external auditing services for employer's accounting clients; 
and 
• Analyze business operations, trends, costs, revenues, financial commitments, and 
obligations, to project future revenues and expenses, etc. 
According to the Petitioner, "[b ]ecause of the complexity of this position in terms of the application 
of specialized knowledge, a degree in Accounting or related specialized field is uniformly required 
throughout the industry as a basic requirement for this position." 
III. ANALYSIS 
Upon review of the record in its totality and for the reasons set out below, we determine that the 
Petitioner has not demonstrated that the proffered position qualifies as a specialty occupation. 
Specifically, the record does not (1) describe the position's duties with sufficient detail; and (2) 
establish that the job duties require an educational background, or its equivalent, commensurate with 
a specialty occupation. 1 
On the labor condition application (LCA) submitted in support of the H-lB petition, the Petitioner 
designated the proffered position under the occupational category "Accountants and Auditors" 
corresponding to the Standard Occupational Classification code 13-2011? Upon review of the 
general description of duties, the Petitioner has not provided sufficient evidence of what the 
Beneficiary will actually do in the proposed position so that we may analyze and ascertain the 
educational requirements required to perform those duties. It is not possible to conclude from the 
description whether the Beneficiary will perform bookkeeping duties, whether he will perform the 
1 
The Petitioner submitted documentation to support the H-I B petition, including evidence regarding the proffered 
position and its business operations. While we may not discuss every document submitted, we have reviewed and 
considered each one. 
2 The Petitioner classified the proffered position at a Level I wage (the lowest of four assignable wage levels). We will 
consider this selection in our analysis of the position. The "Prevailing Wage Determination Policy Guidance'' issued by 
the DOL provides a description of the wage levels. A Level I wage rate is generally appropriate for positions for which 
the Petitioner expects the Beneficiary to have a basic understanding ofthe occupation. This wage rate indicates: (I) that 
the Beneficiary will be expected to perform routine tasks that require limited, if any, exercise of judgment; (2) that he 
will be closely supervised and his work closely monitored and reviewed for accuracy; and (3) that he will receive 
specific instructions on required tasks and expected results. U.S. Dep't of Labor, Emp't & Training Admin., Prevailing 
Wage Determination Policy Guidance, Nonagric. Immigration Programs (rev. Nov. 2009), available at 
http://tlcdatacenter.com/download/NPWHC _Guidance_ Revised _II_ 2009.pdf A prevailing wage determination starts 
with an entry level wage and progresses to a higher wage level after considering the experience, education. and skill 
requirements of the Petitioner's job opportunity. /d. 
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Matter of K-P-, LLP 
duties of a junior accountant, or whether he will provide business and financial advice and 
recommendations, and if so what those tasks entail. 
The Petitioner claims that it is a 24-person accounting firm "which emphasizes business accounting, 
particularly for Japanese related companies" and that it provides services such as business 
consulting, audit, review/compliance, corporate tax preparation, information system implementation, 
payroll processing payroll tax, and forensic accounting to its clients. Upon review ofthe Petitioner's 
general description of the proffered position and the broad nature of the services it provides to 
clients, it is not possible to ascertain the duties that will actually engage the Beneficiary on a 
day-to-day basis. That is, the Petitioner has not provided context for the generally described duties 
within the Petitioner's organization and as those duties relate to particular clients. 
The Petitioner's vague description of the proffered position's duties therefore precludes a finding 
that the proffered position satisfies any criterion at 8 C.F.R. § 214.2(h)( 4)(iii)(A), because it is the 
substantive nature of that work that determines (1) the normal minimum educational requirement for 
entry into the particular position, which is the focus of criterion 1; (2) industry positions which are 
parallel to the proffered position and thus appropriate for review for a common degree requirement, 
under the first alternate prong of criterion 2; (3) the level of complexity or uniqueness of the 
proffered position, which is the focus of the second alternate prong of criterion 2; ( 4) the factual 
justification for a petitioner normally requiring a degree or its equivalent, when that is an issue under 
criterion 3; and (5) the degree of specialization and complexity of the specific duties, which is the 
focus of criterion 4. 
Accordingly, as the Petitioner has not established that it has satisfied any of the criteria at 8 C.F.R. 
§ 214.2(h)( 4)(iii)(A), it cannot be found that the proffered position qualifies for classification as a 
specialty occupation and the appeal must be dismissed on this basis alone. 
Even if the Petitioner had established that the proffered position is an accountant position, we note 
that the U.S. Department of Labor's (DOL) Occupational Outlook Handbook (Handbook) does not 
indicate that such a position qualifies as a specialty occupation in that the Handbook does not state a 
normal minimum requirement of a U.S. bachelor's pr higher degree in a specific specialty, or its 
equivalent, for entry into the occupation.3 Specifically, the Handbook states "[m]ost accountant and 
auditor positions require at least a bachelor's degree in accounting or a related field." U.S. Dep't of 
Labor, Bureau of Labor Statistics, Occupational Outlook Handbook, 2016-17 ed., "Accountants and 
Auditors," http://www. bls. gov I ooh/business-and- financial/ accountants-and-auditors.htm#tab-4 (last 
visited Dec. 23, 2016). In addition, the Handbook indicates that some with an associate's degree, as 
3 We recognize the Handbook as an authoritative source on the duties and educational requirements of the wide variety 
of occupations that it addresses. All of our references are to the 2016-2017 edition of the Handbook, which may be 
accessed at the Internet site http://www.bls.gov/ooh/. We do not, however, maintain that the Handbook is the exclusive 
source of relevant information. That is, the occupational category designated by the Petitioner is considered as an aspect 
in establishing the general tasks and responsibilities of a proffered position, and USC IS regularly reviews the Handbook 
on the duties and educational requirements of the wide variety of occupations that it addresses. 
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Matter of K-P-, LLP 
well as bookkeepers and accounting clerks, may "advance to accountant positions by showing their 
accounting skills on the job." !d. 
While the Petitioner's broad description of the proposed duties incorporates some duties that may 
fall within the parameters of a junior accountant, the duties also include some duties of a bookkeeper 
or bookkeeping clerk.4 In that regard, we have reviewed the Petitioner's designation of the proffered 
position at a Level I wage, demonstrating that the proffered position is a comparatively low, 
entry-level position relative to others within the occupation. That is, in accordance \Vith the relevant 
DOL explanatory information on wage levels, this wage rate indicates that the Beneficiary is only 
required to have a basic understanding of the occupation and carries expectations that the 
Beneficiary will perform routine tasks that require limited, if any, exercise of judgment; that he will 
be closely supervised; that his work will be closely monitored and reviewed for accuracy; and that he 
will receive specific instructions on required tasks and expected results. Thus, even if the proffered 
position incorporates some duties of an accounting position, the position is at a junior or entry-level 
accounting position (as indicated on the LCA), which according to the Handbook would not require 
a bachelor's degree in the specific field of accounting. 
When the Handbook does not support the proposition that a proffered position is one that meets the 
statutory and regulatory provisions of a specialty occupation, it is incumbent upon the Petitioner to 
provide persuasive evidence that the proffered position more likely than not satisfies this or one of 
the other three criteria, notwithstanding the absence of the Handbook's support on the issue. In such 
case, it is the Petitioner's responsibility to provide probative evidence (e.g., documentation from 
other objective, authoritative sources) that supports a finding that the particular position in question 
qualifies as a specialty occupation. Here, the Petitioner has not provided evidence to support its 
claim that a degree in accounting or related specialized field is uniformly required throughout the 
industry as a basic requirement for an accounting position with these generally described duties. 
In this case, the Petitioner has not established that the proffered position falls under an occupational 
category for which the Handbook, or other authoritative source, indicates that normally the 
minimum requirement for entry is at least a bachelor's degree in a specific specialty, or its 
equivalent. The record lacks sufficient evidence to support a finding that the particular position 
proffered here, an entry-level accountant position (as indicated on the LCA), would normally have 
such a minimum, specialty degree requirement or its equivalent. The duties and requirements of the 
position as described in the record of proceeding do not indicate that this particular position 
proffered by the Petitioner is one for which a baccalaureate or higher degree in a specific specialty, 
or its equivalent, is normally the minimum requirement for entry. 
4 
A bookkeeping position does not require a bachelor's degree, or higher in a specific field of study. Rather, according to 
the Handbook, employers generally require bookkeeping, accounting, and auditing clerks to have some postsecondary 
education, particularly coursework in accounting, but some candidates can be hired with just a high school diploma. See 
U.S. Dep't of Labor, Bureau of Labor Statistics, Occupational Outlook Handbook, 2016-17 ed., "Bookkeeping, 
Accounting, and Auditing Clerks," http://www.bls.gov/ooh/office-and-administrative-support/bookkeeping-accounting­
and-auditing-clerks.htm#tab-4 (last visited Dec. 23, 20 16). 
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Matter of K-P-. LLP 
As the Petitioner was not previously accorded the opportunity to address the deficiencies in the 
record regarding the specialty occupation nature of the proffered position, we will remand the record 
for further development of this issue. 
IV. BENEFICIARY'S QUALIFICATIONS 
We do not need to examine the issue of the Beneficiary's qualifications, because the Petitioner has 
not provided sufficient evidence to demonstrate that the proffered position is a specialty occupation. 
In other words, the Beneficiary's credentials to perform a particular job are relevant only when the 
job is found to be a specialty occupation. 
As discussed, the Petitioner did not submit sufficient evidence regarding the proffered position to 
determine whether it will require a baccalaureate or higher degree in a specific specialty or its 
equivalent. Absent this determination that a baccalaureate or higher degree in a specific specialty or 
its equivalent is required to perform the duties of the proffered position, it also cannot be determined 
whether the Beneficiary possesses that degree or its equivalent. Therefore, we need not and will not 
address the Beneficiary's qualifications further. 
V. CONCLUSION 
As the record will be remanded, we will not address the Petitioner's request for oral argument. On 
remand, the Director should afford the Petitioner an opportunity to submit additional evidence and 
legal argument on these issues. 
As always in these proceedings, the burden of proof rests solely with the Petitioner. Section 291 of 
the INA, 8 U.S.C. § 1361. 
ORDER: The decision of the Director, Vermont Service Center, is withdrawn. The matter is 
remanded to the Director, Vermont Service Center, for further proceedings consistent 
with the foregoing opinion and for the entry of a new decision. 
Cite as Matter of K-P-, LLP, ID# 118485 (AAO Dec. 23, 2016) 
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