sustained H-1B Case: Accounting

identifling data deleted to 
prevent clearly unwananted 
invmion of maal privacy 
PUBLIC COPY 
U.S. Department of Homeland Security 
20 Massachusetts Avenue, NW, Rm. A3042 
Washington, DC 20529 
U.S. Citizenship 
and Immigration 
Services 
FILE: WAC 03 143 50648 Office: CALIFORNIA SERVICE CENTER Date: 2 E h1jl4t, 
PETITION: 
 Petition for a Nonirnmigrant Worker Pursuant to Section lOl(a)(lS)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. $ 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 @d""zw P. Wiemann, Direct 
u 
 Administrative Appeals Office 
WAC 03 143 50648 
Page 2 
DISCUSSION: The service center director denied the nonirnmigrant 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 telecommunications provider that seeks to employ the beneficiary as an accountant. The 
petitioner endeavors to classify the beneficiary as a nonirnrnigrant 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. 5 1 lOl(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 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. 
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: 
(1) 
 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 
director's denial letter; and (5) Form I-290B and supporting documentation. The AAO reviewed the record in 
its entirety before issuing its decision. 
WAC 03 143 50648 
Page 3 
The petitioner is seeking the beneficiary's services as an acco 
 t. Evidence of the beneficiary's duties 
includes: 
 the 1-129 petition; the petitioner's March 24, 200 
 er in support of the petition; and the 
petitioner's response to the director's request for evidence. Acc 
 to this evidence, the beneficiary would 
perform duties that entail, in part: preparing the company's ge 
 edger and monthly and yearly financial 
reports; compiling and analyzing financial information; detai 
 e petitioner's accounts receivable and 
reducing the aging period; advising on the advantages and d 
 tages of various business decisions or 
transactions; devising a financial system that will help the p 
 establish a more systematic accounts 
receivable system; auditing contracts, orders and vouchers a 
 ring reports to substantiate individual 
transactions prior to settlement; and establishing, mo documenting and coordinating the 
implementation of accounting and accounting control proce e petitioner indicated that a qualified 
candidate for the job would possess a bachelor's degree in ac 
The director found that the proffered position was not a specialty ccupation because the position is that of a 
bookkeeper or accounting clerk. !' 
On appeal, counsel states that the proffered position is an account nt, and not a bookkeeper. Counsel asserts 
that the director acknowledged that many of the duties of the prof ered position were those of an accountant, 
and that an accountant position is a specialty occupation. Counsel urther asserts that the inconsistency noted 
by the director, that the petitioner appeared to have a CPA on its staff, is inaccurate. The petitioner uses a 
CPA during tax season, but does not have an accountant on taff. 
 Counsel states that the director's 
determination that the petitioner is not the type of business that w uld need an in-house accountant is based 
on conjecture rather than fact. 
 1 
The AAO agrees with counsel that a position as an accountant is g nerally a specialty occupation and that the 
proffered position is an accountant. 
Upon review of the record, the petitioner has established one of the four criteria outlined in 8 C.F.R. 
5 214.2(h)(4)(iii)(A). Therefore, the proffered position is a specialt 1 occupation. 
The AAO turns first to the criteria at 8 C.F.R. 5 
 )(I) and (2): a baccalaureate or higher 
degree or its equivalent is the normal minimum 
 into the particular position; a degree 
requirement is common to the industry in 
 similar organizations; or a particular 
position is so complex or unique that it can 
 with a degree. 
Factors often considered by CIS when determining these criteria 
 whether the Department of Labor's 
Occupational Outlook Handbook (Handbook) reports that the 
 a degree; whether the industry's 
professional association has made a degree a minimum entry 
 whether letters or affidavits from 
fms or individuals in the industry attest that such firms 
 only degreed individuals." 
See Shanti, lnc. v. Reno, 36 F. Supp. 2d 1151, 1165 
 Corp. v. Suva, 764 F. 
Supp. 1095,1102 (S.D.N.Y. 1989)). 
The petitioner is a telecommunications company that reports a 
 annual income of approximately $2 
million, and a high volume of business, with multiple vendors 
 The evidence of record 
WAC 03 143 50648 
Page 4 
establishes the proffered position as that type of accounting position for which the Handbook reports that a 
bachelor's degree in accounting or a related specialty is a normal minimum hiring requirement. Therefore, the 
evidence establishes that the proffered position is a specialty occupation under 8 C.F.R. 
5 214.2(h)(4)(iii)(A)(l). 
The beneficiary has a bachelor's degree in accounting from a foreign college, which a credentials evaluation 
company determined was equivalent to a bachelor's degree in business administration with a concentration in 
accounting from a United States university. The beneficiary is qualified to perform the services of an 
accountant. 
The burden of proof in these proceedings rests solely with the petitioner. Section 291 of the Act, 8 U.S.C. 
5 1361. The petitioner has sustained that burden. Accordingly, the appeal will be sustained and the petition 
will be approved. 
ORDER: 
 The appeal is sustained. The director's order is withdrawn and the petition is approved.