sustained H-1B Case: Accounting

U.S. Department of Homeland Security 
20 Mass. Ave., N.W., Rm. A3042 
Wash~ngton, DC 20529 
U.S. Citizenship 
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PUBLIC COPY t 
FILE: WAC 04 082 53887 Office: CALIFORNIA SERVICE CENTER Date: MAR 0 7 2996 
IN RE: Petitioner: 
Beneficiary: 
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. 8 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. 
Robert P. Wiemann, Director 
Administrative Appeals Office 
WAC 04 082 53887 
Page 2 
DISCUSSION: The service center 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 prepares accounting, payroll and tax preparation services for the general public. It seeks to employ 
the beneficiary as a part-time accountant and endeavors to classify him 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. 
§ 1 lOl(a>(l5)(H)(i>(b>. 
The director denied the petition stating that the proffered position does not qualify as a specialty occupation. On 
appeal, counsel submits a brief and additional information stating that the offered position qualifies as a specialty 
occupation. 
The first issue to be discussed in this proceeding is whether the proffered position qualifies as a specialty 
occupation. 
Section lOl(a)(lS)(H)(i)(b) of the Act, 8 U.S.C. 1 lOl(a)(lS)(H)(i)(b), provides, in part, for the 
classification of qualified nonimmigrant aliens who are coming temporarily to the United States to perform 
services in a specialty occupation. 
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. 
The term "specialty occupation" is further defined at 8 C.F.R. tj 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. 9 214.2(h)(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; 
WAC 04 082 53887 
Page 3 
(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 are 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) the Form 1-129 and supporting documentation; (2) 
the director's notice of intent to deny (NOID); (3) the petitioner's response to the director's NOID; (4) the 
director's denial letter; and (5) the Form I-290B with counsel's brief. 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 petition with attachment and the petitioner's response to the director's NOID. 
According to this evidence the beneficiary would: 
Prepare cash flow projections on behalf of clients, projecting cash expenditures as well as how 
expenses will be applied; 
Make budgetary projections for clients requiring an analysis of income, expenses and capital 
expenditures, and necessitating the preparation of sales, costing and administrative budgeting, 
coupled with an analysis of standard and variable costs that are particularly oriented to the client's 
industry; 
Engage in inventory control analysis for various clients and in doing so use various accounting 
formulas to analyze items sold compared to the costs of storage which will permit clients to trim 
excessive overhead specifically in areas of non-essential storage, shelving, and shipping costs; 
Prepare and analyze client financial statements, and advise clients as to the statements financial 
implications; 
Compare financial statements to budgeted projections and explain why any variances occurred, how 
they differed from budgeted projections, potential tax consequences resulting, and remedial measures 
that can be taken to rectify any discrepancies; 
Carry out internal control procedures on behalf of clients, instituting a system of checks and balances 
to verify expenses, assets, and liabilities; 
WAC 04 082 53887 
Page 4 
Perform audits of clients' annual, quarterly and periodic financial statements; and 
Perform client compliance audits. 
The petitioner requires a bachelor's degree with extensive accounting experience for entry into the offered 
position, and finds the beneficiary qualified for the position by virtue of his foreign education which has been 
determined by a credentials evaluation service to be equivalent to a bachelor's degree in accounting obtained 
at an accredited college or university in the United States. 
Upon review of the record, the petitioner has established that the proffered position qualifies as a specialty 
occupation. The AAO routinely consults the U.S. Department of Labor's Occupational Outlook Handbook 
(Handbook) for information about the duties and educational requirements of particular occupations. The duties 
of the proffered position appear to be those noted for accountants. The Handbook notes that management 
accountants record and analyze the financial information of the companies for which they work. Other 
responsibilities include budgeting, performance evaluation, cost management, and asset management. 
Management accountants are usually part of executive teams involved in strategic planning or new-product 
development. They analyze and interpret the financial information that corporate executives need to make sound 
business decisions. Management accountants also prepare financial reports for nonrnanagement groups such as 
stockholders, creditors, regulatory agencies, and tax authorities. These duties are similar to the ones that the 
beneficiary will perform on behalf of the petitioner's clients, and are of such complexity that they require the 
theoretical and practical application of a body of highly specialized knowledge. The Handbook notes that most 
accountant and auditor positions require at least a bachelor's degree in accounting or a related field. The 
proffered position does, therefore, quali@ as a specialty occupation as it satisfies the regulatory criterion at 
8 C.F.R. 5 214.2(h)(4)(iii)(A)(I). 
The final issue to be considered is whether the beneficiary qualifies to perform the duties of a specialty 
occupation. The director did not comment on this issue as the petition was denied on another ground. The record 
is, however, sufficient for the AAO to make that determination. A credentials evaluation service has determined 
that the petitioner's foreign education is equivalent to a bachelor's degree in accounting fiom an accredited 
college or university in the United States. The beneficiary is, therefore, qualified to perform the duties of the 
proffered position. 
The burden of proof in these proceedings rests solely with the petitioner. Section 291 of the Act, 8 U.S.C. 
3 1361. The petitioner has sustained that burden. 
ORDER: The appeal is sustained. The petition is approved.