sustained H-1B Case: Accounting

PUBLIC COPY 
U.S. Department of Ilomeland Security 
20 Mass Ave., N.W., Rm. 3000 
Washington, DC 20529 
U.S. Citizenship 
and Immigration 
FILE: WAC 04 222 52842 Office: CALIFORNIA SERVICE CENTER Date: AUG 0 9 2006 
PETITION: Petition for a ~dnimmigrant 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: 
SELF-REPRESENTED 
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. 
w 
Administrative Appeals Office 
WAC 04 222 52842 
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 mortgage broker that seeks to employ the beneficiary as an accountant. The petitioner, 
therefore, endeavors to classifL the beneficiary as a nonimmigrant worker in a specialty occupation pursuant to 
section 1 Ol(a)(lS)(H)(i)(b) of the Immigration and Nationality Act (the Act), 8 U.S.C. 5 1 101(a)(l S)(H)(i)(b). 
The director denied the petition finding that the proffered position is not a specialty occupation. The 
petitioner submits a timely appeal. 
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. 5 214.2(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: (I) the 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 04 222 52842 
Page 3 
director's denial letter; and (5) and the Form I-290B and additional documentation. The AAO reviewed the 
record in its entirety before issuing its decision. 
The petitioner is seeking the beneficiary's services as an accountant, and asserts that the proposed position 
requires a bachelor's or advanced degree. 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. These documents describe the proposed duties as follows: maintain and 
prepare reports of financial activities; prepare financial statements including the balance sheet, and income 
and cash flow statements; review and prepare invoices; process and underwrite mortgage loan applications; 
prepare comparative analysis of loan scenarios; and order, review, and prepare loan closing documents. The 
response to the request for evidence elaborated on the proposed duties. 
The director stated that the proposed duties are a combination of those of a loan officer and bookkeeper as 
those occupations are depicted in the Department of Labor's Occupational Outlook Handbook (the 
Handbook). According to the director, a person who does not hold an accounting degree is able to perform 
the proposed duties. 
On appeal, the petitioner states that the director failed to fully consider the proposed duties. The petitioner 
refers to the Occupational Information Network (O*Net) and the Dictionary of Occupational Titles (DOT) to 
establish the offered position as a specialty occupation. The petitioner states that the proposed duties require 
a baccalaureate degree due to the analyzing of financial statements; underwriting, evaluating, and positioning 
the mortgage loan application; and preparing and analyzing loan scenarios. The beneficiary will be the 
financial analyst, strategist, and adviser, the petitioner asserts. The petitioner states that the Department of 
Labor and Industrial Relations of the State of Hawaii classified the offered position as an accountant. 
According to the petitioner, the growth of the company necessitates the employment of an accountant. 
Upon review of the record, the petitioner has established that the proffered position is a specialty occupation. 
The fourth criterion at 8 C.F.R. 5 214.2(h)(4)(iii)(A) requires that the petitioner establish that the nature of the 
specific duties is so specialized and complex that the knowledge required to perform the duties is usually 
associated with the attainment of a baccalaureate or higher degree. As described by the petitioner and 
supported by the evidence of record, the proposed duties are so specialized and complex as to require a 
bachelor's degree in accounting, finance, economics, or a related field. Consequently, the petitioner 
establishes the criterion at 8 C.F.R. 3 214.2(h)(4)(iii)(A)(4). 
The AAO will now consider the beneficiary's qualifications for the proposed position, which requires a 
baccalaureate degree in accounting, finance, economics, or a related field. 
The record contains the beneficiary's transcript and master's degree in business administration from Jose 
Rizal College, and his bachelor of arts and transcript from the Divine Word College of Laoag. Based on this 
evidence, the beneficiary is qualified to perform the duties of the proposed position. 
WAC 04 222 52842 
Page 4 
As related in the discussion above, the petitioner has established that the proffered position is a specialty 
occupation and that the beneficiary is qualified to perform the duties of a specialty occupation. 
The burden of proof in these proceedings rests solely with the petitioner. Section 291 of the Act, 8 U.S.C. 9 1361. 
The petitioner has sustained that burden. 
ORDER: The appeal is sustained. The petition is approved.