sustained H-1B Case: Accounting

U.S. Department of Homeland Security 
20 Mass Ave., N.W., Rm. A3042 
Washington, DC 20529 
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FILE: WAC 04 091 51334 Office: CALIFORNIA SERVICE CENTER Date: OcT 2 8 2335 
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. 1 10 l(a)(l 5)(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 04 091 51334 
Page 2 
DISCUSSION: The director of the 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 a manufacturer of men's clothing and a fashion designer. It seeks to employ the beneficiary 
as an accountant. The petitioner, therefore, endeavors to classify the beneficiary as a nonimmigrant worker in a 
specialty occupation pursuant to section 10 1 (a)(l S)(H)(i)(b) of the Immigration and Nationality Act (the Act), 
8 U.S.C. 8 1 lOl(a)(lS)(H)(i)(b). 
The director denied the petition on the ground that 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. 8 214.2(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 
(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 
WAC 04 091 51334 
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 analyzing and recording daily financial transactions; preparing financial 
statements such as the balance sheet and the income and cash flow statements; preparing and filing tax returns 
and reports with the federal and state reporting agencies; assisting management in preparing monthly, 
quarterly, and annual budgets and reports; participating in strategic planning and business discussions to 
determine critical financial concerns such as pricing, profit margin, dividend distributions, and similar issues; 
performing financial analysis and interpreting financial information to enable management to make sound 
business decisions that would maximize profitability and enhance shareholder value; and assist management 
in developing an internal audit program that would help assure the integrity of financial systems. For the 
proposed position the petitioner requires a bachelor's degree in accounting and work experience. 
The director stated that the beneficiary will a significant period of time performing the duties of bookkeeping, 
accounting, and auditing clerks as those occupations are described in the Department of Labor's (DOL) 
Occupational Outlook Handbook (the Handbook); that the Handbook conveys that such occupations do not 
require a bachelor's degree in a specific specialty; and that the proposed position was not analogous to a 
management accountant as that occupation is described in the Handbook as the beneficiary will not plan, 
budget, or prepare detailed financial reports for outside agencies or corporate stockholders. The director 
found that the submitted organizational chart did not reflect a bookkeeper position; thus, the beneficiary 
would perform such duties. The director stated that some of the proposed duties do not have the complexity 
or scope of responsibility normally required of an accountant; that the proposed position does not require the 
theoretical and practical application of a body of highly specialized knowledge; and 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. The director discussed the relevancy of Defensor v. Meissner, 201 F. 3d 384 
(5fh Cir. 2000) with the facts in the immediate petition. 
On appeal, counsel states that the petitioner established that the proposed position corresponds to an 
accountant as that occupation is depicted in the Handbook, and that the Handbook reveals that an accountant 
requires a bachelor's degree in a specific specialty. Counsel states that the duties of bookkeepers, accounting, 
and auditing clerks are clerical in nature, and counsel discusses the distinction between a bookkeeper and an 
accountant as described in the book Intermediate Accounting. Counsel asserts that Intermediate Accounting 
reveals that bookkeeping and recordkeeping are encompassed within an accountant's duties; counsel states 
that the Act and regulations do not require that every duty have the complexity or scope of responsibility of a 
specialty occupation. According to counsel, the director did not carefully consider the petitioner's statement 
that the beneficiary will plan, budget, or prepare detailed financial reports for outside agencies or corporate 
shareholders. Counsel describes the proposed duties and the college coursework relating to each duty. 
Counsel states that the proposed position is newly created. 
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Upon review of the record, the petitioner has established the first criterion outlined in 8 C.F.R. 
5 214.2(h)(4)(iii)(A). Therefore, the proffered position is a specialty occupation. 
To establish the first criterion at 8 C.F.R. $5 214.2(h)(4)(iii)(A) the petitioner must show 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 supported by the evidence in the record of income tax returns, the 
proposed position requires a baccalaureate degree 
The AAO notes that the beneficiary is qualified for the proposed position. Contained in the record is an 
educational evaluation from Educational Evaluators International, Inc. that states that the beneficiary's 
baccalaureate degree in commerce (with a major in accounting) is the educational equivalent to a bachelor of 
science with dual majors in accounting and business administration awarded by regionally accredited colleges 
and universities in the United States. 
The burden of proof in these proceedings rests solely with the petitioner. Section 291 of the Act, 8 U.S.C. 8 1361. 
The petitioner has sustained that burden. 
ORDER: The appeal is sustained. The petition is approved.