sustained H-1B Case: Accounting

U.S. Department of Homeland Security 
20 Mass. Ave., N.W., Rm. A3042 
identieing data de1d 
prevent clearly ~nw-td 
invasion of petsonal $VSY 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
PUBLIC COPY 
FILE: WAC 04 1 16 50607 Office: CALlFORNIA SERVICE CENTER Date: MAR 2 1 20&j 
IN RE: Petitioner: 
Beneficiary: 
PETITION: 
 Petition for a Nonimmigrant Worker Pursuant to Section lOl(a)(lS)(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. 
4~ Robert P. Wiernann, Direc 
1 Administrative Appeals Office 
WAC 04 1 16 50607 
Page 2 
DISCUSSION: The service center director 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 distributor of wireless products that seeks to elnploy the beneficiary as an accountant. The 
petitioner endeavors to classify the beneficiary as a nonimmigrant worker in a specialty occupation pursuant to 
4 lOl(a)(l5)(H)(i)(b) of the Immigration and Nationality Act (the Act), 8 U.S.C. 4 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. $ 11 84(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 minimuln 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: 
(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 etnployer 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 ditties 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. 
$ 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. 
The petitioner is seeking the beneficiary's services as an accountant. Evidence of the beneficiary's duties 
includes: the 1-129 petition; the petitioner's March 9, 2004 letter in support of the petition; and the petitioner's 
response to the director's request for evidence. According to this evidence, the beneficiary would perform 
WAC 04 1 16 50607 
Page 3 
duties that entail: preparing monthly and quarterly financial reports and payroll tax reports; attending to cost 
accounting; providing management with comprehensive financial reports; preparing balance sheets and 
profitlloss accounts; making cash flow projections; and preparing budgets. The petitioner indicated that a 
qualified candidate for the job would possess a bachelor's degree in accounting or finance, or an equivalent 
thereof. 
The director found that the proffered position was not a specialty occupation because the job is not an 
accountant position; it is a bookkeeper or an accounting or auditing clerk position. Citing to the Department 
of Labor's (DOL) Occupational Outlook Handbook (Handbook), 2004-2005 edition, the director noted that 
the minimum requirement for entry into the position was not a baccalaureate degree or its equivalent in a 
specific specialty. The director found filrther that the petitioner failed to establish any of the criteria found at 8 
C.F.R. 5 2 14.2(h)(4)(iii)(A). 
On appeal, counsel states, in part, that the proffered position is that of a management accountant, and is not a 
bookkeeper position. Counsel cites to a court decision to state that the petitioner's size bears no rational 
relationship to the need for a professional. Counsel states further that the petitioner's prior attorney wrongly 
asserted that the beneficiary would not supervise any employees. 
The AAO disagrees with the director's finding that the proffered position is not a specialty occupation. In this 
case, the proffered position is that of an accountant for the petitioning entity, which is a distributor of wireless 
products, with 20 elnployees and a gross annual incotne of $5 million. A review of the Handbook, 2006-2007 
edition, finds that most accountant and auditor positions require at least a bachelor's degree in accounting or a 
related field. As such, tlie petitioner has overcome tlie director's objections. The beneficiary in this case holds 
the U.S. equivalent of a bachelor of business administration degree in accounting. She is also registered as a 
certified public accountant in the Philippines. 111 view of the foregoing, it is concluded that the petitioner has 
demonstrated that the proffered position is a specialty occupation within the meaning of regulations and that 
the beneficiary is qualified to perform the duties of the specialty occupation. 
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.