sustained H-1B Case: Accounting

U.S. Department of Homeland Security 
20 Massachusetts Ave. NW, Rrn. 3000 
identieing data deleted to 
prevent clearly unwarranted 
invasion of wnal pivsy 
PUBLIC copy 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
FILE: WAC 04 234 52462 Office: CALIFORNIA SERVICE CENTER Date: MG 1 5 2006 
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. 5 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 materials 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 04 234 52462 
Page 2 
DISCUSSION: The service center director denied the nonimrnigrant visa petition. The matter is now on appeal 
before the Administrative Appeals Office (AAO). The appeal will be sustained. The petition will be approved. 
The petitioner is a skilled nursing facility. It seeks to employ the beneficiary as an auditor and to classify him 
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 on the ground that the petitioner had submitted conflicting information as to 
its number of employees which undermined the credibility of the entire record. 
Section 214(i)(l) of the Act, 8 U.S.C. 5 1 184(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. 
As provided in 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. 
8 214.2(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 evidence (RFE); (3) the petitioner's response to the RFE; (4) the notice of decision; and 
(5) Form I-290B, a letter from counsel, and supporting materials. The AAO reviewed the record in its 
entirety before issuing its decision. 
In its initial submission, including Form 1-129 and an accompanying letter, the petitioner described itself as 
the corporate office of a chain of skilled nursing facilities. The petitioner stated that its business was 
WAC 04 234 52462 
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established in 1989, had 2,200 employees and a gross annual income of $85 million, and proposed to hire the 
beneficiary for three years as a part-time auditor, 25 hourslweek, at a wage rate of $17.50lhour. The duties of 
the job were described as follows: 
Conducts audits for management to assess effectiveness of controls, accuracy of financial records, 
and efficiency of operations: Examines records of departments and interviews workers to ensure 
recording of transactions and compliance with applicable laws and regulations. 
Inspects accounting systems to determine their efficiency and protective value. Reviews records 
pertaining to material assets, such as equipment and buildings, and staff to determine degree to 
which they are utilized. 
Analyzes data obtained for evidence of deficiencies in controls, duplication of effort, 
extravagance, fraud or lack of compliance with laws, government regulations, and management 
policies or procedures. Prepares reports of findings and recommendations for management. 
Conducts special studies for management, such as those required to discover mechanics of 
detected fraud and to develop controls for fraud prevention. Audit employer business records for 
governmental agency to determine unemployment insurance premiums, liabilities, and employer 
compliance with state tax laws. 
= Audits financial records to determine tax liability. Reviews information gathered from taxpayer, 
such as material assets, income, surpluses, liabilities, and expenditures to verify net worth or 
reported financial status and identify potential tax issues. 
Analyzes financial issues to determine nature, scope, and direction of investigation required. 
Develops and evaluates evidence of taxpayer finances to determine tax liability, using knowledge 
of interest and discount, amenities, valuation of stocks and bonds, sinking funds, and amortization 
valuation of depletable assets. 
The minimum educational requirement for the position, according to the petitioner, is a bachelor's degree in 
accounting. The beneficiary is qualified for the job, the petitioner declares, by virtue of his bachelor of 
science degree in accountancy from the University of the East in Manila, the Philippines, which he earned in 
April 1996. 
In response to the RFE the petitioner provided additional documentation - including an evaluation of the U.S. 
equivalency of the beneficiary's foreign educational degree, quarterly wage and withholding reports (Form 
DE-6) filed with the State of California for the first three quarters of 2004, an organizational chart, the 
petitioner's business license, a list of employees who work in the corporate office, and photographs of the 
business premises. 
In his decision the director noted that the petitioner's Form DE-6 filings showed only "51 employees," 
whereas the petition stated that current employees totaled 2,200, and found that the petitioner's statements 
with regard to its number of employees "were not true and correct." Based on this conflicting information the 
director concluded that the entire record lacked credibility and denied the petition for failure to establish that 
the petitioner would employ the beneficiary in the proffered position in accordance with the terms described 
in the petition. 
On appeal counsel asserts that the director erred in finding that the petitioner had misrepresented the number 
of employees on its Form DE-6. Counsel explains that the previously submitted Forms DE-6 listed only the 
employees at the petitioner's corporate headquarters, where the beneficiary would work. They did not list the 
WAC 04 234 52462 
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employees at the petitioner's numerous nursing facilities. In support of the appeal counsel submits the 
petitioner's quarterly wage and withholding reports for all of its employees for the last three quarters of 2004. 
Counsel states that the petitioner had around 4,000 employees on its payroll at the end of 20041 beginning of 
2005. Counsel submits a directory of 34 health care facilities, as well as corporate headquarters and a billings 
and collection office, under the petitioner's corporate mantle - which includes their addresses, telephone and 
fax numbers, total beds, and employee totals. According to the directory, the petitioner has a total of 4,813 
beds and 4,211 employees, including a corporate staff of 57. Counsel also submits an excerpt from the San 
Fernando Valley Business Journal which lists the petitioner's revenue and employee totals for the three years 
1999 to 2001 as follows: Year 1999 - revenues $45.8 million I employees 4,500; Year 2000 - revenues 
$150.0 million 1 employees 2,000; Year 2001 - revenues $103.3 million / employees 4,500. 
Upon review of the entire record, the AAO is persuaded that the director erroneously interpreted the 
information contained in the original DE-Forms as applying to the petitioner's entire business operation, 
rather than its headquarters only. The AAO concludes that the petitioner has not misrepresented the number 
of its employees and that the director erred in denying the petition based on the petitioner's overall lack of 
credibility. The director's decision must therefore be withdrawn. Based on all the evidence of record, 
including the materials submitted on appeal, the AAO will consider whether the proffered position is a 
specialty occupation and whether the beneficiary is qualified to perform services in a specialty occupation. 
In determining whether a position meets the statutory and regulatory criteria of a specialty occupation, CIS 
routinely consults the DOL Handbook as an authoritative source of information about the duties and 
educational requirements of particular occupations. Factors typically considered are whether the Handbook 
indicates a degree is required by the industry; 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 1151, 1165 (D.Minn. 1999) (quoting HirdIBlaker Corp. v. Suva, 712 F.Supp. 1095, 1102 
(S.D.N.Y. 1989)). CIS also analyzes the specific duties and complexity of the position at issue, with the 
Handbook's occupational descriptions as a reference, as well as the petitioner's past hiring practices for the 
position. See Shanti, Inc. v. Reno, id., at 1165-66. 
The AAO determines that the duties of the proffered position accord with the general description of the 
accounting occupation in the Handbook, 2006-07 edition, at 70: 
Accountants and auditors help to ensure that the Nation's firms are run efficiently, its public 
records kept accurately, and its taxes paid properly and on time. They perform these vital 
functions by offering an increasingly wide array of business and accounting services, 
including public, management, and government accounting, as well as internal auditing, to 
their clients. Beyond carrying out the fundamental tasks of the occupation - preparing, 
analyzing, and verifying financial documents in order to provide information to clients - 
many accountants now are required to possess a wide range of knowledge and skills. 
Accountants and auditors are broadening the services they offer to include budget analysis, 
financial and investment planning, information technology consulting, and limited legal 
services. 
WAC 04 234 52462 
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As further explained in the Handbook there are four major fields of accounting - public, management, 
government, and internal auditors - of which internal auditor best describes the proffered position in this 
petition. The Handbook's entry reads, in pertinent part, as follows: 
Internal auditors verify the accuracy of their organization's internal records and check for 
mismanagement, waste, or fraud . . . . Internal auditors examine and evaluate their firms' 
financial and information systems, management procedures, and internal controls to ensure 
that records are accurate and controls are adequate to protect against fraud and waste. They 
also review company operations, evaluating their efficiency, effectiveness, and compliance 
with corporate policies and procedures, laws, and government regulations . . . . 
Id. at 70-71. Based on the evidence of record, including the petitioner's description of the proffered 
position's duties and the nature and scale of the petitioner's business operations, the AAO is persuaded that 
the proffered position is that of an internal auditor performing at a baccalaureate level of auditing. 
Accordingly, the AAO determines that the proffered position qualifies as a specialty occupation under 
8 C.F.R. 5 214.2(h)(4)(iii)(A)(I). 
As provided in 8 C.F.R. 5 214.2(h)(4)(iii)(C), the beneficiary must meet one of the following criteria to 
qualify to perform services in a specialty occupation: 
(I) 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 
(4) Have education, specialized training, and/or 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. 
The evidence of record, which includes copies of the beneficiary's academic transcript and degree, shows that 
the beneficiary earned a bachelor of science in accountancy from the University of the East in Manila, the 
Philippines on April 25, 1996. According to the report of a foreign education evaluation service in New York 
City, the beneficiary's education is equivalent to a bachelor of arts degree in accounting from an accredited 
U.S. college or university. Based on the foregoing documentation the AAO determines that the beneficiary is 
qualified under 8 C.F.R. 5 214.2(h)(4)(iii)(C)(2) to perform the services of the pertinent specialty occupation 
- an auditor. 
Thus, the record establishes that the proffered position is a specialty occupation and that the beneficiary is 
qualified to perform services in that occupation. 
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The petitioner bears the burden of proof in these proceedings. See section 291 of the Act, 8 U.S.C. 5 1361. The 
petitioner has met that burden. 
ORDER: The appeal is sustained. The petition is approved.