sustained H-1B Case: Accounting

identieing data deleted to 
prevent clearly unwarranted 
invasion of personal privac)c 
PUBLIC COPY 
U.S. Department of Homeland Security 
20 Mass. Ave., N.W., Rm. 3000 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
Services 
FILE: WAC 05 155 5 1355 Office: CALIFORNIA SERVICE CENTER Date: && 2 9 20C6 
PETITION: Petition for a Nonimmigrant Worker Pursuant to Section lOl(a)(lS)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. $ 1 lOl(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. 
~obert P. Wiemann, Chief 
Administrative Appeals Office 
WAC 05 155 51355 
Page 2 
DISCUSSION: The director of the California Service Center denied the nonimmigrant visa petition and the 
matter is now before the Administrative Appeals Office (AAO) on appeal. The appeal will be sustained. 
The petition will be approved. 
The petitioner owns and operates the Santa Cruz boardwalk and other tourist attractions, with 500 off-season 
employees. It seeks to hire the beneficiary as a full-time accountant. The director denied the petition based 
on his determination that the petitioner had failed to establish that its proffered position was a specialty 
occupation. 
The record of proceeding before the AAO contains: (1) Form 1-129 and supporting documentation; (2) the 
director's request for evidence; (3) counsel's response to the director's request for evidence; (3) the director's 
denial letter; and (4) Form I-290B, with counsel's brief and new and previously submitted documentation. 
The AAO reviewed the record in its entirety before reaching its decision. 
The issue before the AAO is whether the proffered position qualifies as a specialty occupation. To meet its 
burden of proof in this regard, a petitioner must establish that the job it is offering to the beneficiary meets the 
following statutory and regulatory requirements. 
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 one 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. 214.2(h)(4)(ii) as: 
An 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 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 
WAC 05 155 51355 
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(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 above criteria to mean not just 
any baccalaureate or higher degree, but one in a specific specialty that is directly related to the proffered 
position. 
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. Cf: 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 
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 petitioner states that it is seeking the beneficiary's services as a part-time accountant. Evidence of the 
beneficiary's duties includes: the Form 1-129; a May 10, 2005 letter of support fiom the petitioner; and 
counsel's May 19, 2005 response to the director's request for evidence. 
At the time of filing, the petitioner stated that the beneficiary will be spending 100% of his time applying 
principles of accounting in analyzing financial information and preparing financial reports; compiling and 
analyzing financial information to prepare entries to accounts such as general ledger accounts; documenting 
business transactions; analyzing financial information detailing assets, liabilities and capital; preparing 
balance sheets, profit and loss statements and other reports to summarize current and projected company 
financial position; auditing contracts, orders and vouchers and preparing reports to substantiate individual 
transactions prior to settlement; generating and auditing reports; reconciling bank statements and banking 
entries; performing inventory control; supervising staff members; reporting to the Corporate Controller on a 
daily basis and researching data as requested by the Vice President and company director. 
Additionally, the petitioner noted that working as an accountant in the amusement park industry requires 
additional knowledge that is not found in other services or retail businesses. The petitioner noted that it the 
boardwalk division has taxes in areas such as: parlung tax, admission tax, and sales tax. The petitioner stated 
that the beneficiary would be responsible for auditing all three tax areas and that all revenue must first be 
recorded as taxablelnontaxable and fulfill specific requirements set forth by the local city council. The 
petitioner submitted a separate organizational chart for the accounting department. 
In his denial, the director found that the proposed duties appear to be the duties normally required of an 
accounting clerk. The director noted that the petitioner employed a controller, a senior accountant and a part- 
time accountant. The director noted that the senior accountant position had four positions listed underneath it, 
namely: accounts payable supervisor, accounts payable assistant, accounts receivables and a revenue auditor. 
On appeal, counsel emphasizes that the petitioner operates several tourist attractions, has an annual gross 
income of $30 million with over 500 off-season employees and more than 1,000 in-season employees. 
Counsel explains that the beneficiary will not perform clerical and administrative duties. Counsel notes that 
WAC 05 155 51355 
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there are four employees assigned to perform such accounting related clerical and administrative duties. 
Counsel notes that the request for additional evidence requested the percentage of time to be spent on each 
duty and the petitioner noted that the duties of an accountant are seamless and stated that the beneficiary 
would spend 100% of the time on accounting duties. On appeal, the petitioner provides a detailed breakdown 
of duties. Counsel provides a further explanation regarding the company's organization chart and notes that 
the senior accountant has that title due to seniority with the company. Counsel contends that the director 
misunderstood the organizational chart and notes that the senior accountant does not have four individuals 
working below him. Counsel explains that the beneficiary will spend 40% of his time on the implementation 
of accounting and inventory methods. Counsel states that the petitioner's inventory averages $500,000 per 
month and that the beneficiary will implement a new method using either the FIFO or LIFO method. Counsel 
notes that the beneficiary will implement a software program that will be used for all departments to establish 
a company-wide consistency. Counsel notes that the beneficiary would perform a continuous internal audit 
and oversee inventory checks at several locations per month. 
Upon review of the record, the petitioner has established one of the four criteria outlined in 8 C.F.R. 
214.2(h)(4)(iii)(A). Therefore, the proffered position is a specialty occupation. 
The AAO turns first to the criteria at 8 C.F.R. 5 214.2 (h)(4)(iii)(A)(I) 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 considered by CIS when determining these criteria include: whether the Department of Labor's 
Occupational Outlook Handbook (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 1151, 1165 (D.Minn. 1999)(quoting 
Hird/Blaker Cop v. Suva, 712 F. Supp. 1095, 1102 (S.D.N.Y. 1989)). 
The AAO routinely consults the Handbook for its information about the duties and educational requirements 
of particular occupations. The Handbook states that most positions for an accountant require a bachelor's 
degree in accounting or a related field. 
Therefore, the evidence establishes that the proffered position is a specialty occupation under 8 C.F.R. 
5 214.2@)(4)(iii)(A)(I). 
The record reflects that the beneficiary has the equivalent of a Bachelor of Science in Accounting awarded by 
a regionally accredited college and university in the Untied States, indicating that he is qualified for this 
specialty occupation. 
The burden of proof in these proceedings rests solely with the petitioner. Section 291 of the Act, 8 U.S.C. 
1361. The petitioner has sustained that burden. Accordingly, the appeal will be sustained and the petition 
will be approved. 
ORDER: The appeal is sustained. The director's order is withdrawn and the petition is approved.