remanded H-1B Case: Auditing

U.S. Department of Homeland Security 
20 Mass. Ave. N.W., Rm. A3042 
Washington, DC 20529 
U.S. Citizenship 
and Immigration 
Services 
FILE: WAC 04 078 50760 Office: CALIFORNIA SERVICE CENTER Date: 
1 8 2005 
IN RE: Petitioner: 
Beneficiary 
PETITION: Petition for a Nonimmigrant Worker Pursuant to Section 10 1 (a)(l S)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 9 1 10 1 (a)(l S)(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 04 078 50760 
Page 2 
DISCUSSION: The director of the service center 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 The director's decision will be withdrawn.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 for the entry of a new decision. 
The petitioner, a slulled nursing center for the elderly, seeks to employ the beneficiary as an auditor. The 
petitioner therefore filed this H-1B petition in order to classify the beneficiary as a nonirnrnigrant worker in a 
specialty occupation pursuant to section 10 l(a)(lS)(H)(i)(b) of the Immigration and Nationality Act (the Act), 
8 U.S.C. $ 1 lOl(a)(l5)(H)(i)(b). 
The director determined, in part, that the proposed duties are similar to those of bookkeeping, accounting, or 
auditing clerks, and he denied the petition on the basis that the evidence of record does not establish that the 
proffered position meets the definition of a specialty occupation set forth at 8 C.F.R. $ 214.2(h)(4)(iii)(A). 
On appeal, counsel takes exception to several aspects of the director's analysis, and counsel contends that the 
evidence of record establishes that the proffered position comports with the accountant and auditor occupational 
category as described in the Department of Labor's Occupational Outlook Handbook (Handbook), which 
Citizenship and Immigration Services (CIS) recognizes as an authoritative source on the duties and educational 
requirements of a wide variety of occupations. 
The evidence of record substantiates counsel's contention that the petitioner has established that the proffered 
position is a specialty occupation. The AAO bases its decision upon its consideration of the entire record of 
proceeding before it, which includes: (1) the petitioner's Form 1-129 and the supporting documentation filed 
with it; (2) the director's request for additional evidence (RFE); (3) the materials submitted in response to the 
RFE; (4) the director's denial letter; and (5) the Form I-290B and counsel's brief on appeal together with the 
attached documents. 
The AAO concurs with counsel that the director erred to the extent that he based his decision on the following 
factors: the petitioner's "organizational complexity"; the absence of an accounting division, a bookkeeper, or 
bookkeeping, accounting, or auditing clerks; inclusion of bookkeeping and other non-auditing duties among 
the proposed duties; and the type of business in which the business engages. As discussed below, the AAO 
also finds that the petitioner has established that the proffered position and its duties require the application of 
a baccalaureate level of highly specialized knowledge in a specific specialty as required by the regulations 
that implement the H-1B provisions of the Act. 
Section IOl(a)(lS)(H)(i)(b) of the Act, 8 U.S.C. 5 1 101(a)(l5)(H)(i)(b), provides a nonimmigrant 
classification for 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. $ 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 
WAC 04 078 50760 
Page 3 
(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. 
Thus, it is clear that Congress intended this visa classification only for aliens who are to be employed in an 
occupation that requires the theoretical and practical application of a body of highly specialized knowledge 
that is conveyed by at least a baccalaureate or higher degree in a specific specialty. 
Consonant with section 214(i)(l) of the Act, the regulation at 8 C.F.R. 8 214.2(h)(4)(ii) states that a specialty 
occupation means an occupation: 
which [I] 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 [2] requires the attainment of a 
bachelor's degree or higher in a speciJic specialty, or its equivalent, as a minimum for entry into 
the occupation in the United States. (Italics added.) 
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. 
CIS has consistently interpreted 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 proffered 
position. Applying this standard, CIS regularly approves H-1B petitions for qualified aliens who are to be 
employed as engineers, computer scientists, certified public accountants, college professors, and other such 
professions. These occupations all require a baccalaureate degree in the specific specialty as a minimum for 
entry into the occupation and fairly represent the types of professions that Congress contemplated when it 
created the H-1B visa category. 
In its January 15, 2004 letter of support that it submitted with the Form 1-129 (Petition for Nonimmigrant 
Worker) the petitioner described the work to be done by the beneficiary as follows: 
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(1) Conducts audit for management to access effectiveness of controls, accuracy of 
financial records, and efficiency of operations: Examines records of departments and 
interviews workers to ensure recording of transactions and compliance with applicable 
laws and regulations; 
(2) Inspects accounting systems to determine their efficiency and protective value. 
Reviews records pertaining to material assets, such as equipment and buildings, and 
staff to determine degree to which they are utilized; 
(3) Analyzes data obtained for evidence of deficiencies in controls, duplication of effort, 
extravagance, fraud or lack of compliance with laws, government regulations, and 
management policies or procedures. Prepares reports of findings and recommendations 
for management; 
(4) Conduct[s] special studies for management, such as those required to discover 
mechanics of detected fraud and to develop control for fi-aud prevention. Audits 
employer business records for governmental agency to determine unemployment 
insurance premiums, liabilities, and employer's compliance with state tax laws; 
(5) Audits financial records to determine tax liability: Reviews information gathered from 
tax payer, such as material assets, income, surpluses, liabilities, and expenditures to 
verify net worth or reported financial status and identify potential tax issues; and 
(6) Analyzes financial issues to determine nature, scope, and direction of investigation 
required. Develops and evaluates evidence of taxpayer finances to determine tax 
liability, using knowledge of interest and discount, amenities, valuation of stocks and 
bonds, sinking funds, and amoritization valuation of depletable assets. 
Counsel's response to the RFE included detailed submissions regarding the petitioner's staffing and 
organizational structure, and a two-page description of duties and related percentages of work time. In 
combination with the record's information about the size and nature of the petitioner's business operations, 
the extensive evidence about the proposed duties substantiates the petitioner's contention that the proffered 
position comports with the auditor occupational category as described in the Department of Labor's 
Handbook, which CIS recognizes as an authoritative source on the duties and educational requirements of a wide 
variety of occupations. 
To determine whether a particular job qualifies as a specialty occupation, CIS 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. 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 nor an employer's self-imposed 
standards, but whether the position actually requires the theoretical and practical application of a body of 
WAC 04 078 50760 
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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. 
The information in the 2004-2005 Handbook's sections on Bookkeeping, Accounting, and Auditing Clerks 
(pages 437-438) and Accounts and Auditors (pages 68-72) indicates that the accountant and auditor 
occupations normally require the application of the highly specialized knowledge attained by at least a 
bachelor's degree in accounting or a related specialty, but that not all auditing and accounting tasks require 
such knowledge. Accordingly, in order to satisfy the first criterion of 8 C.F.R. 5 214.2(h)(4)(iii)(A) it was 
incumbent upon the petitioner to establish that the beneficiary's particular accounting or auditing work 
comports with a position for which employers normally require a person with at least a bachelor's degree or 
the equivalent in accounting or a related specialty. The petitioner has done so. The totality of evidence 
establishes that the petitioner is offering a position that substantially comports with auditor positions for 
which the Handbook reports that employers normally require at least a bachelor's degree in accounting or a 
related specialty. 
Although the petitioner has satisfied the specialty occupation criterion of 8 C.F.R. 5 214.2(h)(4)(iii)(A)(I), the 
petition cannot be approved. The evidence of record does not establish that the beneficiary has achieved 
education, training, and/or experience equivalent to at least a U.S. bachelor's degree in accounting or a related 
specialty. Therefore, the petitioner has not established that the beneficiary is qualified to perform the duties 
of the specialty occupation in accordance with the regulations at 8 C.F.R. $5 214.2(h)(4)(iii)(C) and (D). As 
the director has not addressed the issue of the beneficiary's qualifications, the petition will be remanded in order 
to allow him to determine whether the beneficiary has a baccalaureate degree in accounting or its equivalent. 
The documentary evidence of record about the beneficiary's qualifications is limited to copies of: (1) the 
beneficiary's diploma reflecting a "Bachelor's in Accountancy" from the Polytechnic University of the 
Philippines, and (2) an official transcript of the beneficiary's coursework at the Polytechnic University. The 
petitioner's January 15, 2004 letter of support states that a foreign credentials evaluation is enclosed with that 
letter. However, the letter's list of enclosures does not include a foreign credentials evaluation, and no such 
evaluation appears in the record of proceeding 
Section 214(i)(2) of the Act, 8 U.S.C. 5 1184(i)(2), states that an alien applying for classification as an H-1B 
nonimmigrant worker must possess: 
(A) full state licensure to practice in the occupation, if such licensure is required to 
practice in the occupation, 
(B) completion of the degree described in paragraph (l)(B) for the occupation, or 
(C) (i) experience in the specialty equivalent to the completion of such degree, and 
(ii) recognition of expertise in the specialty through progressively responsible 
positions relating to the specialty. 
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The degree referenced by section 214(i)(l)(B) of the Act means one in a specific specialty that is characterized 
by a body of highly specialized knowledge that must be theoretically and practically applied in performing the 
duties of the proffered position. 
In implementing 214(i)(2) of the Act, 8 U.S.C. 8 1184(i)(2), the regulation at 8 C.F.R. 3 214.2(h)(4)(iii)(C) 
states that an alien must meet one of the following criteria in order to qualie to perform services in a 
specialty occupation: 
(I) Hold a United States baccalaureate or higher degree required by the specialty 
occupation from an accredited college or university; 
(2) Hold a foreign degree determined to be equivalent to a United States baccalaureate or 
higher degree required by the specialty occupation from an accredited college or 
university; 
(3) Hold an unrestricted state license, registration or certification which authorizes him 
or her to fully practice the specialty occupation and be immediately engaged in that 
specialty in the state of intended employment; or 
(4) Have education, specialized training, and/or progressively responsible experience 
that is equivalent to completion of a United States baccalaureate or higher degree in 
the specialty occupation, and have recognition of expertise in the specialty through 
progressively responsible positions directly related to the specialty. 
Pursuant to 8 C.F.R. fj 214.2(h)(4)(iii)(D), equating the beneficiary's credentials to a United States 
baccalaureate or higher degree under 8 C.F.R. fj 214.2(h)(4)(iii)(C)(4) would require one or more of the 
following: 
(I) An evaluation ftom an official who has authority to grant college-level credit for 
training andlor experience in the specialty at an accredited college or university which 
has a program for granting such credit based on an individual's training andlor work 
experience; 
(2) The results of recognized college-level equivalency examinations or special credit 
programs, such as the College Level Examination Program (CLEP), or Program on 
Noncollegiate Sponsored Instruction (PONSI); 
(3) An evaluation of education by a reliable credentials evaluation service which specializes 
in evaluating foreign educational credentials; ' 
(4) Evidence of certification or regstration fi-om a nationally-recognized professional 
1 The petitioner should note that, in accordance with this provision, the AAO will accept a credentials 
evaluation service's evaluation of education only, not experience. 
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Page 7 
association or society for the specialty that is known to grant certification or regstration 
to persons in the occupational specialty who have achieved a certain level of 
competence in the specialty; 
(5) A determination by the Service that the equivalent of the degree required by the 
specialty occupation has been acquired through a combination of education, specialized 
training, and/or work experience in areas related to the specialty and that the alien has 
achieved recognition of expertise in the specialty occupation as a result of such training 
and experience. . . 
According to the express terms of 8 C.F.R. 5 214.2(h)(4)(iii)(D)(5), to satisfy this CIS-determination 
criterion, a petitioner must demonstrate three years of specialized training andlor work experience for each 
year of college-level training the alien lacks. This provision states: 
[I]t must be clearly demonstrated [I] that the alien's training and/or work experience 
included the theoretical and practical application of specialized knowledge required by the 
specialty occupation; [2] that the alien's experience was gained while working with peers, 
supervisors, or subordinates who have a degree or its equivalent in the specialty occupation; 
and [3] that the alien has recognition of expertise in the specialty evidenced by at least one 
type of documentation such as: 
(9 Recognition of expertise in the specialty occupation by at least two 
recognized authorities in the same specialty occupation2; 
(ii) Membership in a recognized foreign or United States association or 
society in the specialty occupation; 
(iii) Published material by or about the alien in professional publications, 
trade journals, books, or major newspapers; 
(iv) Licensure or registration to practice the specialty occupation in a 
foreign country; or 
(v) Achievements which a recognized authority has determined to be 
significant contributions to the field of the specialty occupation. 
Recognized authorig means a person or organization with expertise in a particular field, special slulls or 
knowledge in that field, and the expertise to render the type of opinion requested. A recognized authority's 
opinion must state: (1) the writer's qualifications as an expert; (2) the writer's experience giving such 
opinions, citing specific instances where past opinions have been accepted as authoritative and by whom; 
(3) how the conclusions were reached; and (4) the basis for the conclusions supported by copies or citations of 
any research material used. 8 C.F.R. 5 214.2(h)(4)(ii). 
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In light of the support letter's reference to a foreign credentials evaluation, to establish that the beneficiary is 
qualified, it appears that the petitioner is relying upon 8 C.F.R. 214.2(h)(4)(iii)(D)(3), "[aln evaluation of 
education by a reliable credentials evaluation service which specializes in evaluating foreign educational 
credentials." However, as mentioned above, the record does not contain such an evaluation. 
As CIS had not previously questioned the beneficiary's educational qualifications, the director must now 
issue a request for additional evidence on whether the beneficiary possesses the credentials specified at 
8 C.F.R. $9 214.2(h)(4)(iii)(C) and (D). The director must afford the petitioner reasonable time to provide 
evidence pertinent to this issue, and any other evidence the director may deem necessary. The director shall 
then render a new decision based on the evidence of record as it relates to the regulatory requirements for 
eligibility. If the new decision is adverse to the petitioner, the director shall certify it to the AAO for review. 
As always, the burden of proving eligibility for the benefit sought remains entirely with the petitioner. Section 
291 of the Act, 8 U.S.C. 5 1361. 
ORDER: The director's May 7, 2004 decision is withdrawn. The petition is remanded to the director for 
entry of a new decision, which if adverse to the petitioner, is to be certified to the AAO for 
review.