sustained H-1B Case: Accounting

identifyingdatadeletedto
preventclearly unwarr~ted
invasionof personalprivacy
U.S. Department of Homeland Security
20 Massachusetts Avenue NW, Room 3000
Washington, DC 20529
u.S. Citizenship
and Immigration
Services
PUBLIC COpy
FILE: EAC 05 133 52290 Office: VERMONT SERVICE CENTER Date:
INRE: Petitioner:
Beneficiary:
PETITION: Petition for a Nonimmigrant Worker Pursuant to Section l01(a)(15)(H)(i)(b) of the
Immigration and Nationality Act, 8 U.S.c. § llOl(a)(15)(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, Chief
Administrative Appeals Office
www.uscis.gov
EAC 05 133 52290
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 computer retail hardware and software sales and repair company that provides sales
and services for small business and home computers with networking and internet connections. In order
to employ the beneficiary in a position that the petitioner has designated "Assistant Controller," the
petitioner filed this petition for classification of the beneficiary as a nonimmigrant worker in a specialty
occupation, pursuant to section 101(a)(l5)(H)(i)(b) of the Immigration and Nationality Act (the Act),
8 U.S.C. § 1101(a)(15)(H)(i)(b).
The director denied the petition on the basis of his determination that the petitioner had failed to establish that
the proffered position qualifies for classification as a specialty occupation under any criterion set forth at
8 C.F.R. § 214.2(h)(4)(iii)(A). In part, the director discounted the record's opinion from a Certified Public
Accountant (CPA) on the basis that the CPA appeared to have "primarily based the opinion on" the
petitioner's description of the proposed duties.
Counsel's submissions on appeal include: a five-page letter from the petitioner that discusses its operations,
fmancial position, and plans for expansion; and a second letter from the CPA in which he discusses his
knowledge of the petitioner's operations and fmances.
The AAO fmds that the petitioner has overcome the grounds for the director's denial and has established that
the proffered position qualifies as a specialty occupation under the criterion at 8 C.F.R.
§ 214.2(h)(4)(iii)(A)(l), below.
Section 214(i)(l) of the Act, 8 U.S.C. § 1184(i)(l), defmes 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. § 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. § 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;
EAC 05 133 52290
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 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) consistently 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 proposed position.
Documentary evidence in support of the petition includes copies of: (1) the petitioner's federal income tax
returns for two years; (2) a balance sheet that lists, for two years and with subcategories, the petitioner's
current assets, property and equipment, other assets, current liabilities, and stockholders' equity; (3) bank
records; (4) the petitioner's Articles of Incorporation; (4) the petitioner's IRS Form W-2 filings for the year
prior to the filing of the petition; and (5) several "Daily Report" accounting documents and related invoices.
As supplemented on appeal, the record now also includes the petitioner's five-page letter of August 17,2005
that expands upon previous information about its business operations and its need for an assistant controller;
and a second letter from the CPA, dated August 17, 2005, that supplements his earlier letter by explaining
that the basis of his opinion includes a ten-year relationship with the petitioner as a provider of CPA services
and his review of "extensive operational and fmancial documentation, including tax returns, financial
statements, and receipts for the company." The AAO finds that the CPA's second letter, submitted on
appeal, favorably resolves the director's concern about the CPA's knowledge about the proffered position.
The totality of the evidence in this proceeding - which includes detailed information and documentation
regarding the proposed duties, the petitioner's business operations, the petitioner's organizational
structure, and a CPA's opinion founded upon substantial knowledge of the petitioner's operations and
finances - establishes that the proffered position requires at least a bachelor's degree in accounting or a
related specialty. Accordingly, the petitioner has satisfied the specialty occupation criterion at 8 C.F.R.
§ l4.2(h)(4)(iii)(A)(l), by establishing that the proffered position is one which normally requires for entry a
minimum of a baccalaureate or higher degree in a specific specialty.
The beneficiary's academic transcript and an evaluation of the beneficiary's education by a credentials
evaluation service specializing in evaluating foreign educational credentials establish that the beneficiary
holds a foreign degree equivalent to a bachelor's degree in business administration with a major in
accounting from an accredited institution of higher education in the United States. The beneficiary
therefore qualifies to perform the duties of the pertinent specialty occupation in accordance with the
provisions of8 C.F.R. §§ 2l4.2(h)(4)(iii)(C) and (D).
As the petitioner has established that the proposed position is a specialty occupation and that the beneficiary
is qualified to perform its duties, the appeal will be sustained, and the petition will be granted.
EAC 05 133 52290
Page 4
The burden of proof in these proceedings rests solely with the petitioner. Section 291 of the Act, 8 U.S.c.
§ 1361. The petitioner has sustained that burden.
ORDER: The appeal is sustained. The petition is approved.