sustained H-1B Case: Accounting

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I (L"/ 3 U.S. Department of Homeland Security 
20 Massachusetts Ave. NW, Rm. A3042 
Washington, DC 20529 
U. S. Citizenship 
and Immigration 
Services 
FILE: WAC 04 022 50456 Office: CALIFORNIA SERVICE CENTER Date:S,p~ 2 8 2m 
IN RE: Petitioner: 
Beneficiary: 
PETITION: \Petition for a Nonirnmigrant Worker Pursuant to Section lOl(a)(lS)(H)(i)(b) of the 
- - Itnmigratiop 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, Director 
Administrative Appeals Office 
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WAC 04 022 50456 
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DISCUSSION: The service center director denied the nonimmigrant 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 in an acute care hospital. It seeks to employ the beneficiary as an accountant and to 
classify her as a nonimmigrant 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 llOl(a)(l5)(H)(i)(b). 
The director denied the petition on the ground that the petitioner failed to respond adequately to the 
request for evidence about its business operations, precluding a material line of inquiry, and thereby failed 
to meet its burden of proof to establish its eligibility for the subject benefit. 
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. 
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 terrn "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 (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, an appeal brief, and supporting materials. The AAO reviewed the record in its 
entirety before issuing its decision. 
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In its initial documentation, including Form 1-129 and an accompanying letter, the petitioner described 
itself as an acute care hospital, incorporated in 1979, with 300-350 employees, gross annual income of 
$63 million, and net annual income of $23 million. The petitioner stated that it proposed to hire the 
beneficiary as a full-time accountant and described the duties of the position as follows: 
In general, perform all aspects of Financial Accounting for the company such as 
journalizing, posting, preparation of the trial balance, preparation of adjustments, and 
worksheets. 
Prepare the financial statements such as the Balance Sheet, Income Statement, the 
Statement of the Cash Flows, and the Statement of Retained Earnings. 
Prepare and file state and federal tax returns and reports. 
Interpret for the management the results of the company's operations as reflected in the 
financial statements. 
Interpret the basic and complex ratios that may be derived from the financial statements 
in order to safeguard the financial health of the company. 
Assist management in the preparation of monthly, quarterly, and annual budgets and 
reports. 
Act as the company's consultant on financial accounting matters. 
The petitioner stated that the minimum educational requirement for the position is a bachelor's degree in 
accounting. The record shows that the beneficiary received a bachelor of science in commerce, with a 
major in accounting, from San Nicolas College in Surigao City, the Philippines, on March 27, 1988. 
In the RFE (Form 1-797) the director requested additional documentary evidence of the requirements of 
the proffered position and the beneficiary's qualifications, as well as documentation showing that the 
petitioner is a valid business entity and employer. With regard to the petitioner, the following specific 
materials were requested: a company profile; federal and state income tax returns for 2002; state and 
federal quarterly wage reports for the last three quarters (Forms DE 6 and 941, respectively); a payroll 
summary (W-2 and W-3 forms for all employees); a list of employees with job titles and current 
immigration status; an organizational chart; approval notices (Form I-797As) for all H or L nonimmigrant 
employees; photographs of the business premises; the petitioner's telephone directory listing; as well as 
published articles and advertisements pertaining to the petitioner. 
In its response to the RFE, submitted in April 2004, the petitioner stated that due to its "very busy tax 
season schedule" it was unable to submit any of the requested documentation pertaining to the petitioner. 
Instead, the petitioner submitted a copy of its audited comparative financial statements for the years 2001 
and 2002. 
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WAC 04 022 50456 
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In his decision the director stated that the petitioner had not submitted any evidence concerning the 
nature, operations, complexity, and structure of its business. The director noted, in particular, the 
petitioner's failure to comply with the specific request for an organizational chart. Failure to offer a 
complete response to an RFE is grounds for denial, the director observed, citing the regulation at 8 C.F.R. 
Q 103.2(b)(14). The director concluded that the petitioner had not met its burden of proof to establish its 
eligibility for the requested benefit, and denied the petition on that ground. 
On appeal counsel asserts that the evidence of record establishes that the petitioner is a bona fide United 
States employer, as defined in the regulation at 8 C.F.R. Q 103.2(h)(4)(ii); restates previously provided 
information about the petitioner's year of incorporation, number of employees, and income level; and 
contends that the previously submitted comparative financial statements for 2001 and 2002 provide 
substantial information about the nature, operations, complexity, and structure of the petitioner's 
business. Counsel also submits one new piece of evidence - an organizational chart for the petitioner. In 
addition, counsel argues that the evidence of record establishes that the proffered position qualifies as a 
specialty occupation under all four alternative criteria enumerated at 8 C.F.R. Q 214.2(h)(4)(iii)(A). 
In determining whether a position meets the statutory and regulatory criteria of a specialty occupation, 
CIS routinely consults the Department of Labor (D0L)'s Occupational Outlook Handbook (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, Znc. v. Reno, 36 F.Supp. 2d 
115 1, 1165 (D.Minn. 1999) (quoting HirdlBlaker Corp. v. Sava, 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 Znc. v. Reno, id., at 1 165-66. 
The DOL Handbook describes the occupation of accounting in the following general language: 
Accountants and auditors help to ensure that the Nation's fm 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 to their clients . . . includ[ing] public, management, and government accounting, 
as well as internal auditing. Beyond 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 . . . . 
Handbook, 2004-05 edition, at 68. According to the Handbook there are four major fields of accounting 
- public, management, government, and internal auditors - of which management accountant appears 
closest to the proffered position in this case: 
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Management accountants - also called cost, managerial, industrial, corporate, or private 
accountants - record and analyze the financial information of the companies for which 
they work. Other responsibilities include budgeting, performance evaluation, cost 
management and asset management. Usually, management accountants are part of 
executive teams involved in strategic planning or new-product development. They 
analyze and interpret the financial information that corporate executives need to make 
sound business decisions. They also prepare financial reports for nonmanagement 
groups, including stockholders, creditors, regulatory agencies, and tax authorities. 
Within accounting departments, they may work in various areas including financial 
analysis, planning and budgeting and cost accounting. 
Id. at 68-69. Most accounting positions, the Handbook states, require at least a bachelor's degree in 
accounting or a related field. See id. at 70. 
The AAO is persuaded by the evidence of record that the petitioner will employ the beneficiary as an 
accountant. The petitioner's comparative financial statements for 2001 and 2002, conducted by 
independent auditors, record gross revenues from its patient services of $87,256,863 in 2001 and 
$111,796,557 in 2002. Salaries, wages, and benefits paid to its employees totaled $15,648,109 in 2001 
and $16,891,869 in 2002. CIS records indicate that the petitioner currently employs two H-1B 
accountants. Considering the petitioner's substantial volume of business and the nature of its operations, 
as detailed in the comparative financial statements, together with the petitioner's description of the 
proffered position's duties, the AAO concludes that the beneficiary will be performing the services of an 
accountant. Since the Handbook indicates that a bachelor's degree in accounting or a related field is 
normally required for entry into an accounting position, the AAO determines that the proffered position 
qualifies as a specialty occupation under 8 C.F.R. 5 214.2(h)(4)(iii)(A)(l). 
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. 
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The record includes copies of the beneficiary's diploma and transcripts showing that she earned a 
bachelor of science in commerce, with a major in accounting, at San Nicolas College in Surigao City, the 
Philippines, in March 1988. The record also includes a letter from the executive director of an education 
evaluation service in Los Alamitos, California, stating that the beneficiary's degree is equivalent to a 
bachelor of science with dual majors in accounting and business administration from an accredited U.S. 
college or university. Based on the foregoing evidence the AAO determines that the beneficiary is 
qualified, in accordance with 8 C.F.R. 8 214.2(h)(4)(iii)(C)(2), to perform the services of the pertinent 
specialty occupation, as an accountant. 
Thus, the record establishes that the proffered position is a specialty occupation and that the beneficiary is 
qualified to perform the services of that occupation. 
The petitioner bears the burden of proof in these proceedings. See section 291 of the Act, 8 U.S.C. § 1361. 
The petitioner has met that burden. Accordingly, the AAO will sustain the appeal and approve the petition. 
ORDER: The appeal is sustained. The petition is approved.