sustained H-1B Case: Accounting

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U.S. Department of Homeland Security 
20 Mass. Ave., N.W., Rm. 3000 
pent clef ,:I- , Washington, DC 20529 
h-h of ~CA ;bi~l#,w 
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FILE: 
 WAC 05 13 7 5 1 1 99 
 Office: CALIFORNIA SERVICE CENTER 
 HAR 8 
IN RE: Petitioner: 
Beneficiary: 
PETITION: 
 Petition for a Nonimmigrant Worker Pursuant to Section 10l(a)(l 5)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 5 1 lOl(a)(lS)(H)(i)(b) 
 ' 
INSTRUCTIONS: 
This is the decision of the Administrative Appeals Office in your case. All documents have been returned to 
thk office that originally decided your case. Any further inquiry must be made to that office. 
Robert P. Wiemann, Chief 
Administrative Appeals Office 
WAC 05 137 51 199 
Page 2 . 
DISCUSSION: The director of the California Service Center denied the,nonimmigrant visa petition and the 
matter is now before the Administrative Appeals Ofice (AAO) on appeal. The appeal will be sustained. The 
petition will be approved. 
The petitioner is a company that owns four franchise gasoline filling stations in the Los Angeles, California 
area. The petitioner seeks to employ the beneficiary as an internal auditor/accountant pursuant to section 
( 
 10 1 (a)( 1 5)(H)(i)(b) of the Immigration and Nationality Act (the Act), 8 U.S.C. 5 1 10 1 (a)(l 5)(H)(i)(b). The 
director denied the petition based on a determination that the position was not a specialty occupation. 
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On appeal the- petitioner asserts, through counsel,' ihat the proffered position's duties are the specialty 
occupation duties of an accountant, as set forth in the Occupational Outlook Handbook (Handbook). The 
petitioner asserts that it has a need for an accountant, and requests that the Forti 1-129, Petition for a 
Nonimmigrant Worker (Form 1-129) be approved. , 
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 director's denial letter; 
and (5) Form 1-290B, Notice of Appeal to the Administrative Appeals Unit (Form I-290B), with counsel's 
brief and supporting documentation. The AAO reviewed the record in its entirety before rendering its 
decision. 
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, Ad 
\ 
(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 occupatibn" is further defined in the regulations at 8 c.F.R.'~ 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 or1higher in a specific specialty, or its equivalent, as a 
minimum for entry into the occupation in the United States. 
c 
Pursuant to 8 C.F.R. 3 214.2(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 
WAC 05 137 51 199 
Page 3 
position is so complex or unique that it can be performed only by an individual with a 
degree; 
j 
(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. 
U.S. 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. 1 
In order 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. Cf Defensor v. Meissner, 201 
F. 3d 384 (5' 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. 
In the present matter, the petitioner seeks to hire the beneficiary as an accountant. Evidence of the proffered 
position's duties is contained in the Form 1-129 and supporting documentation, and the Form I-290B and 
supporting documentation. The petitioner asserts that the proffered position would require the beneficiary to 
perform the following duties: , 
20% of time - Analysis of information and development of policies: gather information in 
order to be well acquainted with company's fiscal position in relation to economic 
environment; develop and implement policies and procedures related to the company's 
accounting and financial system; survey company operations to ascertain accounting needs; 
analyze operations, trends, costs, revenues, financial commitments, and obligations incurred, 
to project revenues and expenses; analyze records of financial transactions to determine 
accuracy and completeness of entries; appraise, evaluate and take an inventory of property 
and equipment and record description, value, location and other information; audit contracts 
and prepare reports to substantiate transactions prior to settlement; develop, implement, 
modify and document budgeting, cost, general, and property accounting systems; develop, 
maintain and analyze budgets, and prepare periodic reports comparing budgeted costs to 
actual costs. 
20% of time - Budgeting and forecasting: develop annual budget and forecast plan, labor, 
and overhead rates for the plan; assist man,agers in cost center expense planning and facilitate 
compiling the information for management; perform monthly forecasts in connection with the 
sales and operations planning process; conduct regular analysis'and comparison of actual 
performance versus the budget. 
20% of time -- Reporting: 
 predict revenue .and expenditures, and submit reports to 
management; prepare ad analyze balance sheets, profit and loss statements, amortization and 
WAC 05 137 51 199 
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depreciation schedules, and other financial reports; report to management on the petitioner's 
financial standing, advise about resource utilization, and formulate assumptions for budget 
forecasts; ensure all transactions are accounted for and processed in a timely manner; ensure 
month-end close and account reconciliations, are completed on time; submit weekly flash 
reports to management for proper tracking of'sales and expenses; compute taxes owed and 
ensure compliance with tax payment and requirements; oversee preparation and filing of 
monthly and quarterly tax returns. 
20% of time - Provide consultation and advice: provide consultation and advice to 
managementnregarding accounting and other fiscal matters; update, evaluate and recommend 
financial plans based on the company needs and market variations and generate reports as 
required; design and evaluate internal controls and perform agreed-upon investigations and 
audits; oversee management of fixed assets. 
20% of time - Other duties: 
 maintain computerized accounting system; recommend 
computerized upgrades and improvements to present accounting and record keeping 
functions; train branch managers in accounts receivable and cash receipts process; train all 
'branch personnel in cash handling procedures; ensure that the two bookkeepers perform their 
duties effectively. 
To make its determination whether the employment described qualifies as a specialty occupation, the AAO 
t;&i first to the criteria at 8 C.F.R. 4 214.2(h)(4)(iii)(A)(I) and (2): a baccalaureate or higher degree or its 
equivalent is the normal minimum requirement for en& 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: khether the U.S. Department of Labor's Occupational 
Outlook Handbook (Handbook), on which the AAO routinely relies for the educational requirements of 
particular occupations, reports that 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 HirdIBlaker Corp. v. Sava, 712 F. 
Supp. 1095, 1 102 (S.D.N.Y. 1989)). 
The director found that the petitioner had failed to establish its business would litilize the beneficiary in an 
accountant capacity. The director noted that the petitioner appeared to lack the organizational complexity for 
an accountant position, and that the petitioner failed to establish that it has bookkeeping, accounting, or 
auditing clerks to maintain accounting records used by an accountant. The director indicated that many of the 
bookkeeping, accounting or auditing clerk duties would therefore be part of the proffered position duties, and 
that rather than an accountant position, the proffered position was similar to that of a bookkeeper, or 
accounting or auditing clerk. Counsel counters that the proffered position duties are those of a specialty 
occupation accountant, and that the petitioner has a need for an accountant, as defined in the Handbook. 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. The Handbook's description of 
Bookkeeping, Accounting, and Auditing Clerks states on pages 434-435 that: 
Page 5 
Bookkeeping, accounting, and auditing clerks are'an organization's financial recordkeepers. 
They update and maintain one or more accounting records, including those which tabulate 
expenditures, receipts, accounts payable and receivable, and profit and loss. They represent a 
wide range of skills and knowledge from full-charge bookkdepers who can maintain an entire 
company's books to accounting clerks who handle specific accounts. All of these clerks 
make numerous computations each day and increasingly must be comfohable using 
computers to calculate and record data. 
In small establishments, bookkeeping clerks handle all financial transactions and 
recordkeeping. They record all transactions, post debits and credits, produce financial 
statements, and prepare reports and summaries for supervisors and managers.. . . They also 
may handle payroll, make purchases, prepare invoices, and- keep track of overdue 
accounts. . . . 
[Elntry-level accounting clerks post details of atransactions, total accounts, and compute 
interest charges. They also may monitor loans and accounts to ensure that payments are up to 
date. 
,- 
More advanced accounting clerks may total, balance, and reconcile billing vouchers; ensure 
completeness and accuracy of data on accounts; and code documents according to company 
procedures. These workers post transactions in journals and on computer files and update the 
files when needed. Senior clerks . . . may review invoices and statements to ensure that all 
information is accurate and complete, and they may reconcile computer repohs with 
operating reports. 
Auditing clerks verify records of transactions posted by other workers. They check figures, 
postings, and doc'uments to ensure that they are correct, mathematically accurate, and 
properly coded. They also correct or note.errors for accountants or other workers to 
adjust. . . . , 
I 
Page 435 of the Handbook reflects that the educational requirement for bookkeeping, accounting and auditing 
clerks is a high school diploma, or associate degree. A bachelor's degree is rarely required. 
. 
The Handbook provides on page 70, that there are four major fields of accounting: public, management, and 
government accounting, and internal auditing. The Handbook indicates that: 
Management accountants - also called cost, managerial, industrial, corporate, or private 
 accountants - record 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. Usually, management accountants are part of executive 
teams involved in strategic planning or the development of new products. They analyze and 
interpret the financial information that corporate executives need in order to make sound 
business decisions. 
 They also prepare financial reporis for other groups, including 
WAC 05 137 51199 . 
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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. 
.... 
Internal auditors . . . . examine and evaluate their firms' financial and information systems, 
management procedures, and internal contiols 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. . . . 
The Handbook states on page 71, that most accountant positions require at least a bachelor's degree in 
accounting or a related field. However, the Handbook's discussion of the occupation of accountants on page 
72, additionally reflects that accounting positions may be filled by individuals holding associate degrees or 
certificates, or who have acquired their accounting expertise through experience: 
[Mlany graduates of junior colleges or business o; correspondence schools, as well as , 
bookkeepers and accounting clerks who meet the education and experience requirements set 
by their employers, can obtain junior accounting positipns and advance to positions with 
more responsibilities by demonstrating their accounting skills on the job. 
Further 
 of the range of academic backgrounds that may prepare an individual for accounting 
employment is provided by the credentialing practices of the Accreditation Council for Accountancy and 
Taxation (ACAT), an independent accrediting and monitoring organization affiliated with the National 
Society of Accountants. The ACAT does not require a degree in accounting or a related specialty to issue a 
credential as an Accredited ~usiness Accountant@ /Accredited Business Advisor@ (ABA). Eligibility for the 
eight-hour comprehensive examination for the ABA credential requires only three years of "verifiable 
experience in accounting, taxation, financial services, or other fields requiring a practical and theoretical 
knowledge of the subject matter covered on the ACAT Comprehensive ~xamination." Up to two of the 
required years of work experience may be satisfied through college credit.' 
Through counsel, the petitioner asserts that the duties and responsibilities of the proffered position may only 
be performed by an internal auditor/accountant, and not a bookkeeper. The petitioner indicates that it needs 
an accountant to analyze and interpret financial documents and to advise management on financial matters 
and decisions relating to the operation of the petitioner's four gas stations. The petitioner asserts that hiring 
an in-house accountant is more cost effective than retaining the services of an outside accountant on an on- 
. 
 need basis. The petitioner asserts further that it is, "currently adapting strategies for . . . expansion programs 
that will support and enable [the petitioner] . . . to cope with the increase in their workload" and that the 
beneficiary would be responsible for the "conceptualization, development and implementation of various 
operational and administrative programs for the petitioner." 
The AAO notes that the fact that a position involves some non-specialty-occupation duties does not 
necessarily preclude it from being a specialty occupation position, and that a position may require a 
Information provided by the ACAT website (l~ttp:l/vnvw.acatcredentials.or~index.html). The Handbook 
identifies the ACAT website as one of several "Sources of Additional Information" at the end of its 
discussion of the occupation of accountants. 
WAC 05 137 51 199 
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bachelbr's degree or its equivalent in accounting or a related field even if some of its duties, such as 
bookkeeping or clerical tasks, do not. The information in the Handbook does not suggest or imply that 
accountant positions are incompatible with any particular business field, or that a petitioner's business must 
have a certain organizational configuration (such as an accounting department and bookkeeping clerks) in 
order to substantiate the need for an accountant. 
  he' AAO reviews the record far evidence that the petitioner's operations are of sufficient complexity to 
indicate that it would employ the beneficiary in an accounting position requiring a level of knowledge that 
may be obtained only through a baccalaureate degree in accounting or a related field. While the size of a 
petitioner's business is normally not a factor in determining the nature of a proffered position, both level of 
income and organizational structure are appropriately reviewed when a petitioner seeks to employ an H-IB 
worker as an accountant. 
The evidence in the present record reflects that the petitioner owns a franchise of four gasoline filling stations 
in the Los Angeles, California area, that it employs ten employees, and that its gross annual income in 2004 
was approximately $19 million. Corroborative evidence includes bank transaction and balance summary 
information for each gas station, as well as California business license, and company and employee tax 
information. The record additionally contains an organizational chart reflecting that the petitionerYs.company 
has a president, one supervisor, four store managers and five cashiers. Upon review of the record, the AAO 
finds that the petitioner has established that it operates and processes financial transactions fiom several 
locations, and that it is thus involved in financial operations that are of a complex nature. The AAO finds 
hrther that the described duties of the position are similar to those contained in the Handbook's description for 
a degree-holding accountant. The petitioner has thus established that the proffered position is a specialty 
occupation pursuant to 8 C.F.R. 5 214.2(h)(4)(iii)(A)(l) - which states that a baccalaureate or higher degree or 
its equivalent is normally the minimum requirement for entry into the particular position. 
I. 
The AAO next turns to the issue of the beneficiary's qualifications. 
 The petitioner indicates that the 
beneficiary's bachelor's degree in business administration satisfies the specialty education requirement for the 
proffered position. 
The regulation at 8 C.F.R. 3 214.2(h)(4)(iii)(D), provides that for 8 C.F.R. § 214.2(h)(4)(iii)(C)(4) purposes, 
equivalence to completion of a United States baccalaureate or higher degree shall mean achievement of a 
level of knowledge, competence, and practice in the specialty occupation that has been determined to be equal 
to that of an individual who has a baccalaureate or higher degree in the specialty and shall be determined by 
one or more of the following: 
(I) An evaluation from an official who has authority to grant college-level credit for training 
andlor experience in the specialty at an accredited college or university which has a 
program for granting such credit based on an individual's training andor work experience; 
(2) The results of recognized college-level equivalency examinations or special credit 
programs, such as the College Level Examination Program (CLEP), or Program on 
Noncollegiate Sponsored Instruction (PONSI); 
(3) An evaluation of education by a reliable credentials evaluation service which specializes in 
evaluating foreign educational credentials; , 
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(4) Evidence of certification or registration from a nationally-recognized professional 
association or society for the specialty that is known toagrant certification or registration to 
persons in the occupational specialty who have achieved a certain level of competence in 
the specialty; 
(5) A determination by the Service that the equivalent of the degree required by the specialty 
occupation has been'acquired through a combination of education, specialized training, 
andlor work experience in areas related to the specialty and that the alien has achieved 
recognition of expeRise in the specialty occupation as a result of such training and 
experience. 
The record contains an Educational Evaluation by The Trustforte Corporation; a credentials evaluation 
service. The evaluation states that the beneficiary's education in the Philippines is, "[tlhe equivalent of a 
Bachelor of Business Administration Degree from an accredited U.S. college or university." The evaluation 
adds that the beneficiary "[c]ornpleted specialized coursework in her areas of concentration. Commerce. Her 
coursework included classes and examinations in Business and related subjects." A review of the 
beneficiary's coursework indicates a sufficient concentration in accounting and related subjects to qualify the 
beneficiary to perform the duties of the specialty occupation. See Matter of Ling, 13 I&N Dec. 35 (Reg. 
Comm. 1968). 
The burden of proof in these proceedings rests solely with the petitioner. Section 291 of the Act, 8 U.S.C. 5 1361. 
In the present matter, the petitioner has sustained ik burden. 
ORDER: 
 The appeal is sustained. The petition is approved. 
,