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 
1/ 
BBWLIG COPY 
FILE: WAC 04 092 53082 Office: CALIFORNIA SERVICE CENTER Date: m 2 0 1006 
IN RE: 
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. 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 04 092 53082 
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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 mortgage loan broker that seeks to employ the beneficiary as a senior accountant. The 
petitioner, therefore, endeavors to classify the beneficiary as a nonimrnigrant 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 10 1 (a)( 15)(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 and additional evidence. 
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&)(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. 
3 214.2(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) Fonn 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 seekmg the beneficiary's services as a senior 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 proposed 
position entails preparing payroll and mandatory filing of forms; administering benefit packages; preparing 
managerial reports such as variance analysis, loan volume, break-even analysis, agents and branch 
production, and annual budget forecasts; preparing financial statements such as the balance sheet and income 
statement; handling disbursement of checks, receivables, payables, and deposits; coordinating and 
collaborating with regulatory agencies; performing bookkeeping and account reconciliation; maintaining and 
developing the computerized accounting system and operations; consulting with management regarding 
business operations and efficiency and control; and collaborating with the three branches with regards to loan 
processing procedures. The petitioner seeks to employ the beneficiary for the proposed position. The 
International Credential Evaluators, Inc. has determined that the beneficiary has the educational equivalent to 
a baccalaureate degree in accounting from an accredited university in the United States. 
The director stated that the proposed duties reflect those of bookkeeping, accounting, and auditing clerks as 
those occupations are described in the Department of Labor's (DOL) Occupational Outlook Handbook (the 
Handbook), and that the Handbook reveals that those occupations do not require a baccalaureate degree. The 
director also stated that the petitioner does not engage in the type of business in which an accountant is 
normally employed on a full or part-time basis. According to the director, the petitioner's operation does not 
have the scale or complexity that would require the services of a full or part-time accountant, and the record 
does not establish that the duties require complex or advanced accounting. The director concluded that the 
beneficiary would not be used exclusively in the review, analysis, and reporting of accounting records; and 
that the actual duties of the job offered could be performed by an experienced person whose educational 
training falls short of a bachelor's degree. 
On appeal, counsel states that the petitioner, a mortgage loan broker, has 18 employees and an annual gross 
income of $5.7 million. Counsel asserts that the proposed duties are distinguishable from those of a 
bookkeeper and that the petitioner's growth plan necessitates the employment of a senior accountant. 
Upon review of the record, the petitioner has established one of the four criteria outlined in 8 C.F.R. 
9 2 14.2(h)(4)(iii)(A). Therefore, the proposed position is a specialty occupation. 
The first criteria at 8 C.F.R. 59 214.2(h)(4)(iii)(A) requires that the petitioner establish that a baccalaureate or 
higher degree or its equivalent is the normal minimum requirement for entry into the particular position. The 
record indicates that the submitted organizational chart shows that the petitioner has three branch loan offices: 
Dublin, Discovery Bay, and Pleasant Hill. The record also reflects that the petitioner has 16 employees and 
18 loan agents that are independent contractors. The 1-129 petition indicates that the petitioner earned gross 
annual revenue of $5,676,865. Based on the petitioner's job description and the evidence in the record, the 
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proposed position appears to be that of an accountant, which requires a bachelor's degree in accounting or a 
related field, as that occupation is depicted in the Handbook. 
The AAO will now address whether the beneficiary is qualified for the proposed position. 
The record contains a copy of the beneficiary's bachelor of science in commerce, transcript, and evaluation fi-om 
the International Credential Evaluators, Inc. The evaluation states that the beneficiary's degree is the 
educational equivalent to a baccalaureate degree in accounting fi-om an accredited 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. 8 1361. 
The petitioner has sustained that burden. 
ORDER: The appeal is sustained. The petition is approved.