sustained H-1B Case: Accounting

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U.S. Department of Homeland Security 
20 Mass Ave., N.W., Rtn. A3042 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
Services LT 
FILE: WAC 03 255 52742 Office: CALIFORNIA SERVICE CENTER Date: JAR 2 O 2008 
IN RE: Petitioner 
Beneficia 
PETITION: Petition for a Nonimmigrant Worker Pursuant to Section 10 1 (a)(l 5)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 5 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. 
P. Wiemann, Director 
Administrative Appeals Office 
I 
WAC 03 255 52742 
Page 2 
DISCUSSION: The director of the service center denied the nonirnrnigrant 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 provides international fi-eight forwarding and logistics services. It seeks to employ the 
beneficiary as an accountant. The petitioner, therefore, endeavors to classify the beneficiary as a nonimrnigrant 
worker in a specialty occupation pursuant to section 10 1 (a)(l 5)(H)(i)(b) of the Immigration and Nationality Act 
(the Act), 8 U.S.C. 9 1 lOl(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. 
Section 214(i)(l) of the Act, 8 U.S.C. 5 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. 5 214.2@)(4)(iii)(A), to qualify as a specialty occupation, the position must meet one of the 
following criteria: 
(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. 
Citizenship and Immigration Services (CIS) interprets 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. 
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 
a WAC 03 255 52742 
Page 3 
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 an 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 financial statements and custom reports for internal and managerial 
use; providing full-charge bookkeeping services including the general journal and ledger, bank statement 
reconciliation, and tracking and analyzing accounts receivables and accounts payables; performing cash flow 
and budgeting analysis to minimize cost overruns, lost purchase discounts, and uncollectible receivables; 
providing compilation, review, and audit services to optimize business operations; providing counseling 
services to help improve business operations, boost efficiency, and increase the bottom line; and monitoring 
federal, state, and local tax law changes to allow the company to minimize current and future tax liabilities. 
For the proposed position the petitioner requires a bachelor's degree or its equivalent in accounting, business, 
or a related discipline. 
The director stated that many 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 that occupation is 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. The director discussed the Handbook's 
description of a management accountant, and stated that the petitioner does not have the organizational 
complexity, scale of business, or engage in the type of business to require the services of a part or full-time 
accountant. The director found that the beneficiary would not be used exclusively to review, analyze, and 
report on accounting records, and that the proposed duties more closely resembled those of bookkeeping, 
accounting, or auditing clerks. The director stated that the evidence is insufficient to show that the proposed 
duties could not be performed by an experienced person whose educational training fell short of a 
baccalaureate degree. The director concluded that the petitioner failed to establish any of the criteria under 
8 C.F.R. 9 2 14.2(h)(4)(iii)(A). 
On appeal, counsel asserts that the director failed to properly consider the submitted evidence, and did not 
describe the proposed duties and compare them to the Handbook's depiction of a management accountant, 
which counsel claims is similar to the proposed position. Counsel asserts that the director did not describe the 
scale or complexity of operation that would require the services of an accountant. According to counsel, the 
petitioner has required baccalaureate degrees for employment in the proposed position and that this 
requirement is common in the industry. 
Upon review of the record, the petitioner has established one of the four criteria outlined in 8 C.F.R. 
5 2 14.2(h)(4)(iii)(A). Therefore, the proffered position is a specialty occupation. 
WAC 03 255 52742 
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The first criterion at 8 C.F.R. $$ 214.2(h)(4)(iii)(A) requires that a petitioner establish that a baccalaureate or 
higher degree or its equivalent is the normal minimum requirement for entry into the particular position. The 
petitioner is a subsidiary of Molax Line Ltd., one of the largest consolidators in Korea. In an August 24, 
2003 letter the petitioner states that it is engaged in international freight consolidation, providing a wide range 
of less than container load (LCL) and full container load (FCL) freight forwarding and logistics services. The 
record contains evidence of company brochures reflecting that the petitioner provides freight forwarding 
service &om several U.S. locations to and from Korea and offers eight kinds of containers; an organizational 
chart showing that the petitioner has four employees; DE-6 forms, with one of the forms showing four 
employees for the quarter ending March 31, 2004; invoices reflecting sales for the month of April 13, 2004; 
and Form 1120, indicating gross receipts or sales of $1,100,418. In light of the submitted evidence, the AAO 
finds that the proposed duties resemble those of an accountant as that occupation is depicted in the Handbook. 
As related in the discussion above, the petitioner has established that the proffered position is a specialty 
occupation. 
The AAO will now address whether the beneficiary is qualified for the proposed position. 
The record contains the beneficiary's transcript and bachelor's degree in business administration from Myong 
Ji University; a certificate showing that the beneficiary completed a one year training course in the graduate 
school of business administration from Korea University; and an educational evaluation from Morningside 
Evaluations and Consulting indicating that the beneficiary's bachelor's degree and certificate are the 
equivalent of a U.S. bachelor's degree in business administration with a concentration in accounting from an 
accredited institution of higher education in the United States. Based on this evidence, the beneficiary is 
qualified to perform the proposed position. 
The burden of proving eligibility for the benefit sought remains entirely 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.