sustained H-1B Case: Accounting

U.S. Department of Homeland Securitv 
20  as;. Ave., N.W., Rrn. 3000 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
Services 
FILE: 
 WAC 04 1 18 5 1449 
 Office: CALIFORNIA SERVICE CENTER 
 Date: JuL 1 2 2006 
PETITION: 
 Petition for a Nonimmigrant Worker Pursuant to Section 101(a)(l S)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 5 1 101 (a)(l S)(H)(i)(b) 
ON BEHALF OF PETITIONER: 
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 
WAC 04 118 51449 
Page 2 
DISCUSSION: The director of the California Service Center denied the nonimmigrant visa petition and the 
Administrative Appeals Ofice (AAO) dismissed a subsequent appeal. The beneficiary filed a complaint in the 
U.S. District Court for the Central District of California seeking declaratory relief requiring Citizenship and 
Immigration Services (CIS) to approve the H-IB petition. Rowena Belarmino v. United States Department of 
Homeland Security, United States Citizenship and Immigration Services, and Donald W. Neufeld Director, 
CSC, CV-06-1889 MMM (CBX) (filed March 29,2006). Upon review, the AAO, on its own motion, reopens 
the proceeding to reconsider its previous decision pursuant to 8 C.F.R. tj 103.5(a)(5)(ii). The AAO will 
withdraw its prior determination. The petition will be approved. 
The petitioner is a property management and development company, with 21 employees and a gross annual 
income of $2.4 million. It seeks to employ the beneficiary, who is the beneficiary of a previously approved 
H-1B petition filed by another employer, as an accountant pursuant to section IOl(a)(lS)(H)(i)(b) of the 
Immigration and Nationality Act (the Act), 8 U.S.C. tj 1 lOl(a)(lS)(H)(i)(b). The director denied the petition 
because he determined that the position was not a specialty occupation. 
The record of proceeding before the AAO contains: (1) Form 1-129 and supporting documentation; (2) the 
director's request for evidence; (3) counsel's response to the director's request; (4) the director's denial; (5) 
the Form I-290B, with counsel's statement; and (6) the AAO's dismissal of the appeal. The AAO reviewed 
the record in its entirety before issuing its decision. 
The issue before the AAO is whether the proffered position qualifies as a specialty occupation. To meets its 
burden of proof in this regard, the petitioner must establish that the job it is offering to the beneficiary meets 
the following statutory and regulatory requirements. 
Section 214(i)(l) of the Act, 8 U.S.C. 8 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. 
The term "specialty occupation" is further defined at 8 C.F.R. tj 214.2(h)(4)(ii) as: 
An 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. tj 214.2(h)(4)(iii)(A), to qualify as a specialty occupation, the position must meet one of 
the following criteria: 
WAC 04 118 51449 
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(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 above criteria to mean not just 
any baccalaureate or higher degree, but one in a specific specialty that is directly related to the proffered 
position. 
To determine whether a particular job qualifies as a specialty occupation, CIS does not simply rely on a 
position's title. The specific duties of the proffered position, combined with the nature of the petitioning 
entity's business operations, are factors to be considered. CIS must examine the ultimate employment of the 
alien, and determine whether the position qualifies as a specialty occupation. CJ: Defensor v. Meissner, 201 
F. 3d 384 (5th Cir. 2000). The critical element is not the title of the position nor an employer's self-imposed 
standards, but whether the position actually requires the theoretical and practical application of a body of 
highly specialized knowledge, and the attainment of a baccalaureate or higher degree in the specific specialty 
as the minimum for entry into the occupation, as required by the Act. 
The petitioner seeks the beneficiary's services as an accountant and indicates that the proffered position 
requires a bachelor's degree in accounting or business administration, with a concentration in accounting or 
finance. Evidence of the beneficiary's duties includes: the Form 1-129; the petitioner's March 12,2004 letter 
in support of the petition and counsel's July 12, 2004 response to the director's request for evidence. As 
described, the duties of the proffered position would require the beneficiary to: 
Identify and keep the records of company owned buildings, equipment and other property; 
record the description, value, location and other pertinent information of each item; conduct 
periodic inventories to keep record current and ensure that equipment is properly maintained; 
distribute costs of maintenance to proper accounts; examine records to determine that 
acquisitions, sale retirements and other acquisitions have been made; prepare statements 
reflecting monthly appreciated and depreciated values; summarize statements on an annual 
basis for income tax purposes; prepare schedules for amortization of buildings and equipment; 
and develop and recommend property accounting methods to provide effective controls; 
Prepare cash flow projections; project the amount of cash expenditures, as well as how these 
expenses will be applied; engage in budgetary projections, requiring an analysis of income 
expenses and capital expenditures, and the preparation of sales, costing and administrative 
budgeting, as well as an analysis of standard and variable costs that are particularly oriented to 
the real property industry; 
WAC 04 118 51449 
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Prepare and analyze financial statements, advising management on the financial implications 
and explaining variances, potential tax consequences, and how to rectify any discrepancies; 
and prepare profit and loss statements and balance sheets; 
Use, develop and modify a computerized accounting software system; 
Research and explain new tax policies and their consequences; assist in any tax audits; and 
negotiate and settle any tax liabilities; and 
Audit the petitioner's annual, quarterly and periodic financial statements; and conduct a 
compliance audit to determine the petitioner's adherence to loan covenants and tax provisions. 
To make its determination whether the employment just described qualifies as a specialty occupation, the 
AAO turns to the criteria at 8 C.F.R. fj 214.2(h)(4)(iii)(A)(I) and (2): a baccalaureate or higher degree or its 
equivalent is the normal minimum requirement for entry into the particular position; and a degree requirement 
is common to the industry in parallel positions among similar organizations or a particular position is so 
complex or unique that it can be performed only by an individual with a degree. Factors considered by the 
AAO when determining these criteria include: whether the Department of Labor's Occupational Outlook 
Handbook (Handbook), on which the AAO routinely relies for the educational requirements of particular 
occupations, reports the industry requires a degree; whether the industry's professional association has made a 
degree a minimum entry requirement; and whether letters or affidavits from firms or individuals in the 
industry attest that such firms "routinely employ and recruit only degreed individuals." See Shanti, Inc. v. 
Reno, 36 F. Supp. 2d 1 15 1, 1 165 (D. Minn. 1999) (quoting Hird/Blaker Corp. v. Sava, 712 F. Supp. 1095, 
1 102 (S.D.N.Y. 1989)). 
The petitioner has stated that the proffered position is that of an accountant. To determine whether the duties 
of the proffered position support the petitioner's characterization of its employment, the AAO turns to the 
2006-2007 edition of the Handbook for its discussion of management accountants, the category of accounting 
most closely aligned to the duties described by the petitioner. As stated by the Handbook, management 
accountants: 
[rlecord and analyze the financial information of the companies for which they work. Among 
their other responsibilities are budgeting, performance evaluation, cost management, and 
asset management . . . . They analyze and interpret the financial information that corporate 
executives need in order to make sound business decisions. They also prepare financial 
reports for other groups, including stockholders, creditors, regulatory agencies, and tax 
authorities. Within accounting departments, management accountants may work in various 
areas, including financial analysis, planning and budgeting, and cost accounting. [Handbook 
at page 701. 
The AAO finds the above discussion to be generally reflected in the petitioner's description of the duties of 
the proffered position and agrees that the petitioner's employment would require the beneficiary to have an 
understanding of accounting principles. However, the performance of duties requiring accounting knowledge 
does not establish the proffered position as that of an accountant. The question is not whether the petitioner's 
position requires knowledge of accounting principles, which it does, but rather whether it is one that normally 
requires the level of accounting knowledge that is signified by at least a bachelor's degree, or its equivalent, 
in accounting. Therefore, to establish the proffered position as that of a degreed accountant, the petitioner 
WAC 04 118 51449 
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must prove that the nature or complexity of its business and/or financial operations requires the beneficiary to 
possess a four-year degree in accounting or its equivalent. 
Based on the record before it, the AAO finds the petitioner to have demonstrated that the particular 
accounting employment associated with its operations is of sufficient complexity to impose a degree 
requirement on the beneficiary. The petitioner has submitted evidence that establishes it as a cooperative 
housing corporation subject to regulation under section 213 of Title I1 of the National Housing Act, as 
amended, and, therefore, subject to audits to establish its compliance with the requirements imposed on 
housing programs assisted by the Department of Housing and Urban Development. Copies of the reports of 
such audits are included in the record and indicate that certain of the petitioner's financial operations - federal 
financial reports, mortgage status, the replacement reserve, cash receipts and disbursements and management 
functions - must be handled in compliance with standards established by Government Auditing Standards, 
issued by the Comptroller General of the United States and the Consolidated Audit Guide for Audits of HUD 
Programs. While not all of the duties described by the petitioner are at the level of a degreed accountant, the 
AAO finds that the beneficiary's responsibility for ensuring that the petitioner's financial controls and 
statements/reports meet federal standards for administering a HUD-assisted program is of sufficient 
complexity to require her to hold a four-year degree in accounting or a directly-related field. Accordingly, the 
petitioner has established the proffered position as a specialty occupation under the requirements at 8 C.F.R. 
$ 214.2(h)(4)(iii)(A)(I) - a baccalaureate or higher degree or its equivalent is normally the minimum 
requirement for entry into the particular position. 
The AAO now turns to the record before it to determine whether the beneficiary is qualified to perform the 
duties of the proffered position. 
To prove that a beneficiary is qualified to perform the duties of a specialty occupation, a petitioner must 
establish that the beneficiary meets one of the requirements set forth at Section 214(i)(2) of the Act, 8 U.S.C. 
$ 1184(i)(2) -- full state licensure to practice in the occupation, if such licensure is required; completion of a 
degree in the specific specialty; or experience in the specialty equivalent to the completion of such degree and 
recognition of expertise in the specialty through progressively responsible positions relating to the specialty. 
Further discussion of how an alien qualifies to perform services in a specialty occupation is found at 8 C.F.R. 
tj 214.2(h)(4)(iii)(C), and requires the individual to: 
(1) 
 Hold a United States baccalaureate or higher degree required by the specialty occupation 
from an accredited college or university; 
(2) 
 Hold a foreign degree determined to be equivalent to a United States baccalaureate or 
higher degree required by the specialty occupation from an accredited college or 
university; 
(3) 
 Hold an unrestricted state license, registration or certification which authorizes him or 
her to fully practice the specialty occupation and be immediately engaged in that 
specialty in the state of intended employment; or 
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(4) 
 Have education, specialized training, andlor progressively responsible experience that is 
equivalent to completion of a United States baccalaureate or higher degree in the 
specialty occupation, and have recognition of expertise in the specialty through 
progressively responsible positions directly related to the specialty. 
To establish the beneficiary's qualifications to perform the duties of a degreed accountant, the petitioner has 
provided copies of the beneficiary's 1985 diploma from the Colegio de San Juan de Letran Calamba in The 
Philippines, awarding her a baccalaureate degree in commerce; her academic transcripts from that institution; 
and an evaluation of her educational credentials prepared by International Credential Evaluators (ICE), Inc. in 
Norman, Oklahoma. The ICE evaluation finds the beneficiary's degree to be the equivalent of a 
baccalaureate degree in management from an accredited university in the United States. 
Having reviewed the above documentation, including the beneficiary's academic transcripts, the AAO 
concurs that the beneficiary holds the equivalent of a U.S. baccalaureate degree and finds that her degree 
equivalency reflects a strong emphasis in accounting and finance, academic fields directly related to 
accounting employment. Accordingly, the petitioner has established that the beneficiary holds a foreign 
degree that is equivalent to a U.S. baccalaureate degree required by the proffered position, i.e., a degree in 
management, with a major in accountinglfinance. The beneficiary is qualified to perform the duties of a 
specialty occupation under the second criterion at 8 C.F.R. 5 214.2(h)(4)(iii)(C). 
For the reasons previously discussed, the petitioner has established both that the proffered position is a 
specialty occupation and that the beneficiary is qualified to perform the duties of a specialty occupation. 
Accordingly, the AAO will withdraw its prior decision. 
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 met that burden. 
ORDER: 
 The AAO's prior decision is withdrawn. The petition is approved.