sustained H-1B Case: Accounting

U.S. Department of Homeland Security 
20 Mass Ave., N.W., Rm. A3042 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
Services 
FILE: WAC 04 062 50365 Office: CALIFORNIA SERVICE CENTER Date: JAN O 6 2006 
IN RE: Petitioner: 
Beneficiary: 
PETITION: Petition for a Nonimmigrant Worker Pursuant to Section 10 l (a)(l 5)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 5 1 lOl(a)(lS)(H)(i)(b) 
ON BEHALF OF PETITIONER: 
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 04 062 50365 
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 wholesales computer components. It seeks to employ the beneficiary as a part-time 
accountant/financial analyst. The petitioner, therefore, endeavors to classify the beneficiary as a nonimmigrant 
worker in a specialty occupation pursuant to section 101 (a)(l S)(H)(i)(b) of the Immigration and Nationality Act 
(the Act), 8 U.S.C. 3 1 101 (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. 3 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. 3 214.2(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 orfly 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. 
3 2 14.2(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 
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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 a part-time accountant/financial analyst. 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, examining, and analyzing 
accounting records, financial statements, and other financial reports to assess accuracy, completeness, and 
conformance to reporting and procedural standards; analyzing business operations, trends, costs, revenues, 
financial commitments, and obligations to project future revenues and expenses or to provide advice; 
documenting accomplishments in dealing with general ledger activities, account analysis, reconciliation, 
preparation for tax filings, fixed asset reports or other related accounting activities; executing effective 
financial reporting functions necessary to support management's reporting and analysis requirements; 
performing all aspects of budget development, cost reporting, and cost analysis; evaluating financial 
documents to forecast the future economic position and budget requirements relating to income expenses, and 
earnings based on past, present, and expected operations; reviewing financial reports such as balance sheets 
and income statement activity and explaining performance and fluctuations; computing taxes and preparing 
tax returns, ensuring compliance with payment, reporting, and other tax requirements; developing, 
implementing, modifying, and documenting recordkeeping and accounting systems, using current computer 
technology; recommending financial policies and programs to management. For the proposed position, the 
petitioner requires a bachelor's degree, or its equivalent, in computer science, business administration, 
computer applications, or management information systems. 
The director stated that the proposed position resembles a bookkeeper as that occupation is described in the 
Department of Labor's Occupational Outlook Handbook (the Handbook), and that the Handbook discloses 
that this occupation does not require a bachelor's degree in a specific specialty. The director concluded that 
the petitioner satisfied none of the four criteria outlined in 8 C.F.R. $ 214.2(h)(4)(iii)(A). 
On appeal, counsel asserts that the petitioner's income statement for the month ending December 2003 
reflects that in the month of December 2003 it had over $20 million in sales, and for the 2003 tax year had 
sales of almost $139 million. Counsel refers to DE-6 Forms and Form 941 submitted into the record to show 
the petitioner has 171 employees and an organizational chart to demonstrate the petitioner's hierarchy of 
business operations. Counsel states that the petitioner already employs an accountant to handle the 
headquarters' transactions; and that the beneficiary will handle three branch offices and the Taiwan office 
offsite, along with financial analysis responsibilities. Counsel maintains that a financial clerk does not have 
the knowledge to perform the proposed duties. 
Upon review of the record, the petitioner has established one of the four cIlteria outlined in 8 C.F.R. 
5 2 14.2(h)(4)(iii)(A). Therefore, the proffered position is a specialty occupation. 
To satisfy the regulation at 8 C.F.R. 3 214.2(h)(4)(iii)(A)(4), the petitioner must establish that the nature of 
the specific duties is so specialized and complex that the knowledge required to perform them is usually 
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associated with the attainment of a baccalaureate or higher degree. The petitioner wholesales computer 
components. It has 171 employees, almost $1 39 million in revenue annually, and generates about $20 million 
each month. As described by the petitioner's December 18, 2003 letter, and based on the evidence in the 
record such as tax records from ADP, a statement of income, an organizational chart, and company catalogs, 
the proposed position is specialized and complex, requiring a baccalaureate degree in accounting. The 
petitioner, therefore, satisfies the criterion at 8 C.F.R. 9 214.2(h)(4)(iii)(A)(4). 
The AAO will now address whether the beneficiary is qualified for the proposed position. 
The evidence in the record reflects that the beneficiary possesses a baccalaureate degree in accounting from 
the University of St. La Salle, an institution in the Philippine Islands. The educational evaluation in the 
record states that this degree is the educational equivalent to a baccalaureate degree in accounting from an 
accredited college or university in the United States. Accordingly, the beneficiary is qualified for the 
proposed position. 
As related in the discussion above, the petitioner has established that the proffered position is a specialty 
occupation. 
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.