sustained H-1B Case: Accounting

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U.S. Department of Homeland Security 
20 Mass. Ave. N.W., Rm. A3042 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
Services 
FILE: WAC 04 045 52620 Office: CALIFORNIA SERVICE CENTER Date: f &d 2 4 2996 
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. ij 1 101(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. 
*u7<9 
Robert P. Wiemann, Direct 
0 Administrative Appeals Office 
WAC 04 045 52620 
Page 2 
DISCUSSION: The director 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 a manufacturer, importer, wholesaler, and distributor of furniture that seeks to employ 
the beneficiary as an accountant/financial analyst. The petitioner, therefore, endeavors to classify the 
beneficiary as a nonimmigrant worker in a specialty occupation pursuant to section 10 l(a)(l S)(H)(i)(b) of 
the Immigration and Nationality Act (the Act), 8 U.S.C. 3 1 lOl(a)(lS)(H)(i)(b). 
The director denied the petition on the basis that the petitioner had failed to establish that the proposed 
position meets the definition of a specialty occupation as set forth at 8 C.F.R. 214.2(h)(4)(iii)(A). 
The record of proceeding before the AAO contains (1) the Form 1-129 and supporting documentation; (2) the 
director's request for evidence (RFE); (3) the petitioner's RFE response and supporting documentation; 
(4) the director's denial letter; and (5) the Form I-290B and supporting documentation. The AAO reviewed 
the record in its entirety before issuing its decision. 
Section 214(i)(l) of the Immigration and Nationality Act (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. 
The term "specialty occupation" is further defined at 8 C.F.R. 
 214.2(h)(4)(ii) as: 
[A]n 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. 5 214.2(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 04 045 52620 
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 criteria at 8 C.F.R. 
9 214.2(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 proposed position. 
The petitioner, a manufacturer, importer, wholesaler, and distributor of furniture with 80 employees, was 
established in 1988 and has a gross annual income of $1 16 million. It proposes to hire the beneficiary as an 
accountantlfinancial analyst. In his July 16, 2004 response to the director's request for evidence, previous 
counsel stated that the duties of the proposed position would involve setting up and maintaining business 
accounts; reviewing accounting and sales records; auditing sales transactions and expenses; analyzing and 
compiling data involving financial income and expenses to assist the outside C.P.A. in preparing tax 
compliance documentation; analyzing the financial health of the petitioner; computing operation costs and 
expenses; detailing assets, liabilities, profits, and losses; reviewing and analyzing the financial conditions and 
credit histories of affiliated businesses; determining whether to extend sales on credit; compiling financial 
statements and balance sheets; and maintaining general and separate ledgers. 
The director denied the petition, finding that the petitioner had satisfied none of the four criteria set forth at 
8 C.F.R. 3 214.2(h)(4)(iii)(A), and therefore had not established that the proposed position qualifies for 
classification as a specialty occupation. In ruling that the proposed position was not a specialty occupation, 
the director found that the duties of the proposed position were essentially those of a bookkeeper or 
accounting and auditing clerk. 
On appeal, counsel offers additional information regarding its company and the proposed position. 
Counsel asserts, and submits evidence to demonstrate, that the petitioner has a large accounting 
department. In addition to an accounting manager and the position proposed here, the accounting 
department consists of two bookkeepers, one employee who works solely with accounts receivable, one 
employee who works solely with accounts payable, and one employee who works with both accounts 
receivable and accounts payable. The petitioner also employs a credit manager, a credit specialist, and a 
collection clerk in the department. These employees are responsible for entering accounting data, 
thereby overcoming the director's concern that the beneficiary would be performing simple data 
processing functions. While some of the duties of the proposed position may reflect those of 
bookkeeping, accounting, and auditing clerks, the majority are those normally performed by accountants, 
and the AAO agrees with counsel that the proposed position is that of an accountant. 
In determining whether a proposed position qualifies as a specialty occupation, CIS looks beyond the title 
of the position and determines, from a review of the duties of the position and any supporting evidence, 
whether the position actually requires the theoretical and practical application of a body of highly 
specialized knowledge, and the attainment of a baccalaureate degree in a specific specialty, as the 
minimum for entry into the occupation as required by the Act. The AAO routinely consults the 
Department of Labor's Occupational Outlook Handbook (the Handbook) for its information about the 
duties and educational requirements of particular occupations. 
The totality of the evidence in this proceeding, including detailed information and documentation 
regarding the proposed duties, the petitioner's business operations, and the petitioner's organizational 
structure, establishes that the proposed position is that of a management accountant as described in the 
WAC 04 045 52620 
Page 4 
Handbook. According to the Handbook, such a position requires a bachelor's degree in accounting or a 
related specialty. Therefore, the proposed position qualifies as a specialty occupation under 8 C.F.R. 
9 2 14.2(h)(4)(iii)(A)(l). 
The record reflects that the beneficiary earned a bachelor's degree in business administration from the 
University of Oklahoma in 2000. The AAO notes that the beneficiary's education experience at the 
University of Oklahoma concentrated on the areas of accounting and finance. Therefore, she is qualified to 
perform the duties of this specialty occupation 
The petitioner has established that the proposed position qualifies as a specialty occupation and that the 
beneficiary is qualified to perform the duties of a specialty occupation. Accordingly, the director's order will 
be withdrawn and the petition approved. 
The burden of proof in these proceedings rests solely with the petitioner. Section 291 of the Act, 8 U.S.C. 
tj 1361. The petitioner has sustained that burden. 
ORDER: 
 The appeal is sustained. The petition is approved.