sustained H-1B Case: Accounting

identifying data kldd to 
prevent clearly unwd 
invasioa of personal prtvaoy 
PUBLIC copy 
U.S. Department of Ifomeland Security 
20 Mass. Ave., N.W., Rm. A3042 
Washington, DC 20529 
U.S. Citizenship 
and Immigration 
FILE: WAC 04 120 53399 Office: CALIFORNIA SERVICE CENTER Date: 
 JUL 1 4 2006 
PETITION: 
 Petition for a Nonimmigrant Worker Pursuant to Section 101(a)(1 5)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 5 I lOl(a)(lS)(H)(i)(b) 
ON BEHALF OF PETITIONER: 
INSTRUCTIONS: 
This is the decision 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. 
&id&"@ 
/4wRobert P. Wiemann, 
Administrative ~ppeas Office 
WAC 04 120 53399 
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 is an intermediate care facility for developmentally disabled women, with 12 employees and 
$447,815 in gross income at the time of filing. It seeks to extend its employment of the beneficiary as an 
accountant pursuant to section lOl(a)(l 5)(H)(i)(b) of the Immigration and Nationality Act (the Act), 8 U.S.C. 
§ 1 10 1 (a>( 15)(H)(i)(b). 
The record of proceeding before the AAO contains: (1) Form 1-129 and supporting documentation; (2) the 
director's request for additional evidence; (3) counsel's response to the director's request; (4) the director's 
denial letter; and (5) Form I-290B, with counsel's brief and additional documentation. The AAO reviewed 
the record in its entirety before issuing 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, the petitioner must establish that the job it is offering to the beneficiary meets 
the following statutory and regulatory requirements. 
Section 214(i)(1) 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 
(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. 8 2 14.2(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 04 120 53399 
Page 3 
(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. C' Defensor v. Meissner, 201 
F. 3d 384 (sth 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 seeks the beneficiary's services as an accountant. 
 Evidence of the beneficiary's duties 
includes: the Form 1-129; the petitioner's February 23, 2004 letter in support of the petition; and a list of 
duties included in counsel's September 2, 2004 response to the director's request for evidence. As stated by 
the petitioner at the time of filing, the duties of the proffered position would require the beneficiary to: 
Analyze and interpret all financial information and transactions relating to the 
petitioner's accounts receivable, accounts payable, payroll, balance sheets, income 
statements and other accounting data used for decision-making purposes; 
Conduct actuallbudget variance analysis, review monthly P&L reasonableness, assist 
in ad hoc projects as needed; analyze various sources of revenues and expenses and 
submit recommendations to management on how to improve the profit margin; 
Implement the financial reimbursement system required by Medicare and Medicaid; 
prepare difficult journal entries on reimbursement; 
Prepare schedule of payments such as insurance premiums, mortgages, leases, 
utilities, maintenance bills, employee compensation and benefit costs, payments on 
short or long term notes, income taxes, depreciation and amortization; 
Analyze net cash flows in operating assets and liabilities, investments in property 
equipment and other assets and net cash provided by financing activities, if any; 
Examine the balance sheet in more detail, including intangible assets, current 
liabilities and contingencies, long-term liabilities, stockholder's equity, if any, and 
earnings per share; prepare the monthly statement of consolidated cash flows to 
update management on the company's financial status and resources; 
Provide sound advice on internal control and ability to meet all liquidity needs and 
demands; 
Prepare income and budgetary projections based on current business trends, 
economic developments and new government pronouncements/standards/programs 
relevant to the skilled nursing industry; trends in the labor market; discounted future 
cash flows and projection of revenue; and return on investment and history of capital 
expenditure; 
Perform internal audit procedures in accordance with the petitioner's internal audit 
methodologies; 
WAC 04 120 53399 
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Analyze tax-related transactions, assist in formulating tax-planning strategies and 
perform tax reviews to satisfy tax objectives; 
Prepare all financial statements and footnotes for filing with the Securities and 
Exchange Commission, lead the preparation and filing of financial statements of 
affiliate companies and benefit plans and prepare quarterly financial schedules for 
internal management reporting, and prepare various reports required by various 
government agencies; and 
Prepare audit and accounting reports required by state, federal and other health 
regulatory bodies. 
On appeal, counsel notes that the above duties are more complex than those listed by the petitioner in its 
original H-1B petition on behalf of the beneficiary, citing the expansion of the petitioner's business and the 
"release of more restrictive compliance rules from regulatory health agencies" as the reason for the increased 
complexity of the position's duties. He submits copies of both the petitioner's original job announcement and 
May 29,2001 letter of support as proof of his statements. 
The AAO agrees that the duties outlined by the petitioner in the instant case differ significantly from those it 
described in its prior job posting and letter of support. While the record does not document the more 
restrictive health regulations referenced by counsel, it does provide evidence of the petitioner's business 
expansion, specifically the licensing of a third healthcare facility subsequent to the filing of the instant 
petition. The record offers proof that all three facilities are in operation, and, during the month of August 
2004, provided $84,000 in combined income. Accordingly, the AAO will accept the amended description of 
the proffered position's duties provided by the petitioner. 
To make its determination whether the employment just described qualifies as a specialty occupation, the 
AAO turns to the criteria at 8 C.F.R. $j 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; and 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 considered by the 
AAO when determining these criteria include: whether the Department of Labor's Occupational Outlook 
Handbook (Handbook), on which the AAO routinely relies for the educational requirements of particular 
occupations, reports 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 1 15 1, 1 165 (D. Minn. 1999) (quoting Hird/Blaker Corp. v. Suva, 712 F. Supp. 1095, 
1 102 (S.D.N.Y. 1989)). 
In his denial, the director found some of the duties described by the petitioner to reflect the employment of 
accountants, but determined that most would normally be performed by bookkeepers, accounting and auditing 
clerks or payroll clerks, as described in the 2004-2005 edition of the Handbook. The director also determined 
that the petitioner did not have the organizational complexity to require the services of an accountant. The 
AAO does not agree. 
The AAO finds the director to have erred in concluding that the petitioner does not have the organizational 
complexity necessary to employ an accountant. The fact that the petitioner does not have an 
accounting/bookkeeping staff does not establish that it would not employ the beneficiary to perform the duties 
of an accountant. Therefore, the AAO withdraws the director's findings in this regard. 
WAC 04 120 53399 
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The petitioner has stated that the proffered position is that of an accountant. To determine whether the duties 
of the proffered position support the petitioner's characterization of its employment, the AAO turns to the 
2006-2007 edition of the Handbook for its discussion of management accountants, the category of accounting 
most closely aligned to the duties described by the petitioner. As stated by the Handbook, management 
accountants: 
[rlecord and analyze the financial information of the companies for which they work. Among 
their other responsibilities are budgeting, performance evaluation, cost management, and 
asset management . . . . They analyze and interpret the financial information that corporate 
executives need in order to make sound business decisions. They also prepare financial 
reports for other groups, including stockholders, creditors, regulatory agencies, and tax 
authorities. Within accounting departments, management accountants may work in various 
areas, including financial analysis, planning and budgeting, and cost accounting.' 
The AAO finds the above discussion to be generally reflected in the petitioner's description of the duties of 
the proffered position and agrees that the petitioner's employment would require the beneficiary to have an 
understanding of accounting principles. However, not all accounting employment is performed by degreed 
accountants. Therefore, the performance of duties requiring accounting knowledge does not establish that the 
proffered position would impose a degree requirement on the beneficiary. The question is not whether the 
petitioner's position requires knowledge of accounting principles, which it does, but rather whether it is one 
that normally requires the level of accounting knowledge that is signified by at least a bachelor's degree, or its 
equivalent, in accounting. 
The Handbook's discussion of the occupation of accountants clearly indicates that accounting positions may 
be filled by individuals holding associate degrees or certificates, or who have acquired their accounting 
expertise through experience: 
Capable accountants and auditors may advance rapidly; those having inadequate academic 
preparation may be assigned routine jobs and find promotion difficult. Many graduates of 
junior colleges or business or correspondence schools, as well as bookkeepers and accounting 
clerks who meet the education and experience requirements set by their employers, can 
obtain junior accounting positions and advance to positions with more responsibilities by 
demonstrating their accounting skills on the job. 
It also notes in its description of the work performed by bookkeeping, accounting and auditing clerks that: 
Demand for full-charge bookkeepers is expected to increase, because they are called upon to 
do much of the work of accountants, as well as perform a wider variety of financial 
transactions, from payroll to billing. Those with several years of accounting or bookkeeper 
certification will have the best job prospects.* 
Further proof of the range of academic backgrounds that may prepare an individual for accounting 
employment is provided by the credentialing practices of the Accreditation Council for Accountancy and 
I 
Occupational Outlook Handbook, 2006-2007 Edition, at www.bls.gov/oco/ocos001 .htm. 
' Ibid., at www.bls.gov/oco/ocos144.htm. 
WAC 04 120 53399 
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Taxation (ACAT), an independent accrediting and monitoring organization affiliated with the National 
Society of Accountants. The ACAT does not require a degree in accounting or a related specialty to issue a 
credential as an Accredited Business Accountant@ /Accredited Business Advisor0 (ABA). Eligibility for the 
eight-hour comprehensive examination for the ABA credential requires only three years of "verifiable 
experience in accounting, taxation, financial services, or other fields requiring a practical and theoretical 
knowledge of the subject matter covered on the ACAT Comprehensive Examination." Up to two of the 
required years of work experience may be satisfied through college w red it.^ 
To determine whether the accounting knowledge required by the proffered position rises above that which 
may be acquired through experience or an associate's degree in accounting," the AAO turns to the record for 
information regarding the nature of the petitioner's business operations. While the size and operations of a 
petitioner's business are normally not factors in determining the nature of a proffered position, both its level 
of income and the extent of its business operations are appropriately reviewed when a petitioner seeks to 
employ an H-1B worker as an accountant. In cases where a petitioner's business is relatively small, like that 
in the instant case, the AAO reviews the record for evidence that its operations, are, nevertheless, of sufficient 
scope and/or complexity to indicate that it would employ the beneficiary in an accounting position requiring a 
level of financial knowledge that may be obtained only through a baccalaureate degree in accounting or its 
equivalent. 
The record establishes that the petitioner provides healthcare services at three separate facilities. While the 
income generated by these facilities is relatively modest, the AAO is aware that the highly-regulated nature of 
the U.S. healthcare industry imposes unique financial requirements on healthcare providers, regardless of 
their size. In light of the regulatory complexity of the healthcare industry and the multiple facilities for which 
the beneficiary would have responsibility, the AAO concludes that performance of the proffered position's 
duties would require the beneficiary to hold a degree in accounting or another directly-related field. 
Therefore, the petitioner has established the proffered position as a specialty occupation under the first 
criterion at 8 C.F.R. 5 214.2(h)(4)(A) - a baccalaureate or higher degree or its equivalent is normally the 
minimum requirement for entry into the particular position. The director's finding to the contrary is 
withdrawn. 
The AAO now turns to a consideration of whether the beneficiary is qualified to perform the duties of the 
proffered position. 
3 
 Information provided by the ACAT website (http://www.acatcredentials.ora/index.htrnl). The Handbook 
identifies the ACAT website as one of several "Sources of Additional Information" at the end of its 
discussion of the occupation of accountants. 
4According to the website for Skyline College, a community college located in San Mateo, CA 
(www.sk~linecolleae.net), an associate's degree in business or accounting would involve learning the 
fundamentals about financial accounting principles and concepts, balance sheets, income statements, cash 
flow statements, the GAAP, forecasting, budgeting, cost accounting, break even analysis, developing and 
operating a computerized accounting system. Thus, an associate's degree would provide knowledge about the 
GAAP and accounting techniques that serve the needs of management and facilitate decision-making. 
WAC 04 120 53399 
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To prove that a beneficiary is qualified to perform the duties of a specialty occupation, a petitioner must 
establish that the beneficiary meets one of the requirements set forth at Section 214(i)(2) of the Act, 8 U.S.C. 
9 1184(i)(2) -- full state licensure to practice in the occupation, if such licensure is required; completion of a 
degree in the specific specialty; or experience in the specialty equivalent to the completion of such degree and 
recognition of expertise in the specialty through progressively responsible positions relating to the specialty. 
Further discussion of how an alien qualifies to perform services in a specialty occupation is found at 8 C.F.R. 
214.2(h)(4)(iii)(C), and requires the individual to: 
(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. 
At the time of filing, the petitioner submitted evidence to establish that the beneficiary holds a foreign degree 
that is the equivalent of a U.S. baccalaureate degree in a field of study directly related to accounting. This 
evidence includes copies of a letter from the registrar of Rizal Memorial Colleges in The Philippines attesting 
to the beneficiary's 1980 baccalaureate degree in commerce, with a major in accounting; the beneficiary's 
academic transcrivts; and an evaluation of the beneficiarv's educational credentials provided by the Global 
awarded by a regionally accredited college or university in the United States. 
Having reviewed the documentation provided by the petitioner, the AAO finds the beneficiary's academic 
transcripts to support the GEG evaluation. Accordingly, it finds the petitioner to have established that the 
beneficiary holds a foreign degree that is equivalent of a U.S. baccalaureate degree required by the proffered 
position, i.e., a degree in business administration, with a major in accounting. Therefore, the petitioner has 
established the beneficiary as qualified to perform the duties of a specialty occupation under the second 
criterion at 8 C.F.R. 3 2 14.2(h)(4)(iii)(C)(2) 
For reasons related in the preceding discussion, the petitioner has established the proffered position as a 
specialty occupation and the beneficiary as qualified to perform the duties of the position. Accordingly, the 
petitioner's appeal is sustained. 
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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. 
9 1361. The petitioner has met that burden. 
ORDER: 
 The appeal is sustained. The petition is approved.