sustained H-1B Case: Accounting

U.S. Department of Homeland fkcurity 
20 Mass Ave., N.W., Rm. A3042 
Washington, DC 20529 
U.S. Citizenship 
and Immigration 
Services 
FILE: WAC 03 066 52374 Office: CALIFORNIA SERVICE CENTER OCi 3 1 2005 
i /, 
, i 
IN RE: 
,J' 
of the 
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 03 066 52374 
Page 2 
DISCUSSION: The director of the service center denied the noqipnigrant 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 is a fabric importer and wholesaler that seeks to employ the beneficiary as a part-time 
accountant. 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. 3 llOl(a)(lS)(H)(i)(b). 
The director denied the petition because the proffered position is not a specialty occupation. On appeal, 
counsel submits a brief and additional evidence. 
Section 214(i)(l) of the Act, 8 U.S.C. 3 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. 3 214.2(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 oreits 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. 
§ 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 
c- 
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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 part-time accountant. 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 preparing the general ledger and monthly and yearly financial 
reports; compiling and analyzing financial information; detailing company assets, liability, and capital; 
advising on business decisions or transactions; accounting and inventory of supplies; devising a financial 
system that will help establish systematic inventory procedures; auditing contracts, orders, and vouchers and 
preparing reports to substantiate individual transactions prior to settlement; and establishing, modifying, 
documenting, and coordinating implementation of accounting and accounting control procedures. The 
petitioner stated that the beneficiary qualifies for the proffered position based on her bachelor's degree in 
accountancy, which the International Education Research Foundation, Inc. found to be equivalent to a 
bachelor's degree in accounting awarded by regionally accredited colleges and universities in the United 
States, and her work experience. 
The director concluded that the proffered position is not a specialty occupation. The director stated that some 
of the proposed duties reflect those of an accountant as that occupation is described in the Department of 
Labor's (DOL) Occupational Outlook Handbook (the Handbook), but that sole reliance on duties resembling 
those of an accountant as described in the Handbook and the Dictionary of Occupational Titles (DOT) is 
misplaced. When determining whether a position qualifies as a specialty occupation, the director stated that 
the specific duties combined with the nature of the petitioning entity are factors that CIS considers, and that 
each position must be evaluated based on the nature and complexity of the actual job duties. The director 
stated that the beneficiary's obtaining a degree in a related area does not guarantee the position is a specialty 
occupation, and that performing specialty occupation duties that are incidental to the primary function does 
not establish that the proposed position qualifies as a specialty occupation. The director found inconsistencies 
in the evidence as the proposed position is titled "accountant," but many of the proposed duties such as 
maintaining the general ledger are basic bookkeeping and accounting clerical duties that are not performed by 
accountants; and the director stated that a document describes the beneficiary as in-charge of accounts 
payable imports, processing of claims and payments, preparation of letter of credits and financial reports, and 
performing other matters related to imports. According to the director, a position is not a specialty occupation 
if the beneficiary performs accounting duties, as well as basic bookkeeping and accounting clerical duties. 
The director discussed the holding and relevance of Matter of Ho, 19 I&N Dec. 582 (BIA 1988), which 
discusses evidentiary inconsistencies. According to the director, without bookkeeping, accounting, or 
auditing clerks, many of those duties would be performed by the beneficiary. According to the director, the 
organizational chart reflects that the beneficiary would mostly function as a bookkeeping, accounting, or 
auditing clerk, and that these are not specialty occupations. The director stated that performing some 
incidental specialty occupation duties such as financial analysis, planning, budgeting, and cost accounting 
does not establish that the proposed position is a specialty occupation. The director found that although the 
proposed position requires some financial analysis, the actual duties to be performed are related to those of 
bookkeeping, accounting, or auditing clerks, positions that do not qualify as specialty occupations. The 
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director discussed the four fields of accounting, public, management, government, and internal; stated that the 
petitioner does not engage in the type of operation that typically requires the part or full-time services of an 
accountant; and distinguished the proposed position from that of a management accountant. The director 
stated that the petitioner already employs a controller and a credit and collection manager to review and report 
on financial records, and that these professionals may be performing bookkeeping and clerical accounting 
duties as the petitioner employs only three bookkeepers or accounting clerks. There is no reasonable 
expectation, the director stated, that the petitioner would use the beneficiary solely in the capacity as an 
accountant or auditor exclusively in the review, analysis, and reporting of accounting records for the 
requested period. The director found the job postings unpersuasive in establishing that the proposed position 
is a specialty occupation. The director stated that the evidence did not show that the job offered could not be 
performed by an experienced person whose educational training fell short of a baccalaureate degree; and that 
the petitioner did not have a past practice of requiring the services of an accountant with a bachelor's degree 
in a specific specialty. 
On appeal, counsel states that the proposed position is a specialty occupation under the Handbook and the 
Dictionary of Occupational Titles (DOT). Counsel states that the proposed duties are those of an accountant; 
the Handbook reports that accountants "record and analyze the financial information of the companies for 
which they work"; and the beneficiary will record and analyze financial information for the petitioner. 
Counsel discusses the petitioner's operations and revenue, stating that the petitioner requires the services of 
an accountant. 
Upon review of the record, the petitioner has established that the proffered position is a specialty occupation. 
The first criterion at 8 C.F.R. 5 214.2(h)(4)(iii)(A) requires that the petitioner establish that a baccalaureate or 
higher degree or its equivalent is the normal minimum requirement for entry into the particular position. As + 
described by the petitioner and as reflected in the record, the petitioner is a fabric importer and wholesaler %. 
with 47 employees and over $32 million in gross annual income for 2002. The beneficiary's duties resemble 
those of an accountant, which is a specialty occupation requiring a bachelor's degree in accounting or a 
related field. 
As related in the discussion above, the petitioner has established that the proffered position is a specialty 
occupation. 
The AAO notes that the beneficiary is qualified to perform the duties of the proffered position. The record 
contains a copy of the beneficiary's transcript and bachelor in accountancy from Polytechnic University of the 
-.. i Philippines, and an educational evaluation from International Education Research Foundation, Inc., which 
concluded that the beneficiary holds the equivalent to a bachelor's degree in accounting awarded by 
regionally accredited colleges and universities in the United States. 
The AAO notes that the director indicated in the denial of the extension request that the beneficiary appeared to 
be out of legal status at the time the petition was filed. The extension of status request is not before the AAO. 
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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. 
ORDER: The appeal is sustained. The petition is approved.