Interim Decision #1843

Interim Decision #1843

MATT= OF AltTAITI

In Visa Petition Proceedings

A-14848624

Decided by Regional Commissioner November SO, 1967

(1) Since beneficiary's foreign education (bachelor of commerce degree in tie•

counting in India with postgraduate work toward master of commerce degree)

and his specialized experience In accounting (9 years) considered collectively

are found to he equivalent to a bachelor's degree in accounting conferred by

as accredited Institution, he qualifies as a member or the proreasions within

the meaning of section 101(a) (82), Immigration and Nationality Aet, as

amended, and Is eligible for preference classification under section 208(a) (8)

of the Act, as amended, as an accountant.

(2) Although advisory opinions of other government agencies regarding the qualifications of a visa petition benefiCiary are entitled to great weight, the ultimate

determination of a beneficiary's qualifications rests with the Service.

This Matter is before the Regional Commissioner on appeal from

the decision of the District Director who has denied the petitioner's

request for preference in the issuance of an immigrant visa under

section 203(a) (3) of the Act on the basis that the petitioner has not

established that he has the qualifications of a member of the professions as included in section 101(a) (32) of theAct.

The petitioner is a 31-year-old, unmarried British national who was

born in Zanzibar, Tanzania, East Africa and presently resides in Bombay, India. He has not entered the United States previously.

In support of his petition the applicant has presented documents

reciting: (1) that he was awarded a Bachelor of Commerce degree

from the University of Bombay, Bombay, India in March 1957 and

that he specialized in accounting and auditing in attaining such degree; (2) evidence of postgraduate work toward a Master of Commerce degree, part-time, 1961-1965, and failure to receive such advanced degree for lack of a satisfactory thesis; (3) evidence of Associate membership in the Association of International Accountants,

London, England reflecting eligibility to engage in public accountancy

work in the United Kingdom; and (4) an acknowledgment of assist649

Interim Decision 4t1843

ance by the applicant in the preface of a textbook for providing

"reader reaction" with comments and suggestions on the subject

matter of "profits tax" published in India by a professor at Bombay

University.

With reference to the applicant's employment experience beginning

in July 1958. he occupied the position of assistant accountant with a

chemical company in Bombay, India for three years. Thereafter, since

July 1961 he was assistant secretary of the same company and his

duties in connection with this work experience were described as follows :

His initial appointment was as the Assistant Accountant of the Company which

position he occupied for three years. As the Assistant Accountant of the Company, Mr. Arjani had to supervise the different aspects of accounting functions

one comes across in a manufacturing organization. He was also in charge of the

taxation matters of the Company.

Since July' 1981 Mr. Arjani is working in the Secretarial Department of the

Company. He is responsible to the Secretary of the Company for the following functions, among others :

.

Supervision of the Share Department; compliance with the provisions of

the Companies Act, 1960, and other legislation affecting the Company ; undertaking preparation of Project Reports for new projects promoted by the C0111paiit :dealing with Banks and other financial institutions attending to

legal matters, taxation matters, licensing applications, personnel matters

and certain aspects of accounting.

In addition to the above and on a part-time basis he was employed

by another company in Bombay from November 1965 to March 1967

wherein his duties were deiaibed as follows:

Preparation of financial Project Reports, setting up of accounting systems and

supervision ever scepuniinganitters; consideration of fax implications inherent

in a new venture: organizing end haodling public lost* of shares. Company law

problems, legal problems; etc.

We ha.#e`Pleitsuie to record that Bir..Arjani has shown depth of knowledge and

competence in handling an matters entrusted to him especially accounting and

tax matters:.,

•

It has been, held that a peinon with a. bachelor's degree in accounting

or a combination of education and experience equivalent to such degree is a member of the professions within the meaning of section

101(a) (32) and 208(a) (3) of the Act, as amended. Matter of :Vaultsines, Int.Dee. No. 1717. The issue to be determined here is whether the

applicant's education combined with his experience qualifies him as a

member of the professions.

In accordance with the authority contained' in 8 CFR 204.2 (g) , the

District Director requested the Department of Labor to furnish an ad-

Interim Decision #1843

visory opinion as to the applicant's. qualifications as a member of the

professions and it was found by that department that he was not considered to be qualified. This opinion was based, in part, on a finding

by the Department of Health, Education and Welfare that in terms of

education in the United States the applicant's Bachelor of Commerce

degree was equivalent. to a high school education plus two years of college. As a. consequence of this finding that his Bachelor of Commerce

degree is equal to only two years above the high school level in the

United States, a determination should be made as to whether the aggregate of his work experience and educational background, when considered jointly, qualifies him as a member of the professions. Matter

of Delis, Int. Dec. No. 1657.

In considering the applicant's further education following the receipt of his Bachelor of Commerce degree, he was engaged in studies

on a part-time basis from 1961 to 1965 looking toward a master's

degree in commerce and he failed to receive such degree because he

did not submit a satisfactory thesis. Even though the applicant did

not obtain the higher degree in connection with this pursuit, he should

be given some credit for the special and formalized training which

he received in connection therewith.

In considering his specialized experience in the field of accountancy,

the applicant has engaged in such field for the past nine years. During

this time he received acknowledgment in a textbook preface in a manual of tax practices for his comments and suggestions in connection

with the writing of such book During this period he was admitted

to the Association of International Accountants by examination with

eligibility based on a minimuin of five years practical accountancy

experience. Such membership in the association confers eligibility for

public accountancy work in the United Kingdom and apparently

oc,cu'pies a status similar to a Certified Public Accountant in the

United States. Apparently he has occupied positions of responsibility

closely related to the field of accountancy for the past nine years.

With reference to the qualifications of accountants, the Occupational Outlook Handbook, 1966-1967 Edition, a publication of the

Department of Labor, stresses the value of a. bachelor's or master's

degree for entrance into or advancement in this field but states, on

page 29, that the graduates of other institutions such as junior colleges, accounting and private business schools and correspondence

schools are included in the ranks of successful accountants.

We are aware that the advisory opinions of other governmental

agencies regarding the applicant's qualifications are entitled to great

weight but the ultimate decision concerning the beneficiary's quail-

321-654-89-4.3

651

Interim Decision #1843

fications rests with this Service. Upon careful consideration of the

entre record, we find that when the applicant's education, specialized

experience and training are considered collectively that it is equivalent to a Bachelor's Degree in Accounting and be is thereby qualified

as a member of the professions and, therefore, entitled to preference

classification under section 203 (a).(3) of the Immigration and Nationality Act, as amended. '

It is ordered that the appeal be sustained and the petition approved.

652