This is an AAO appeal decision — a case denied once and appealed. It shows how the framework is applied; it is not the filing population.
The Petitioner, an accountant, proposed to serve as CEO of a Massachusetts-based consulting company providing tax preparation, general accounting, IRS problem consulting, payroll and other financial services to small and medium-sized U.S. businesses.
Field: accounting · Read the decision (uscis.gov)
EB-2 threshold — addressed
SCOPS and AAO agreed Petitioner qualified as an advanced degree professional based on a foreign equivalent bachelor's degree in accounting and over five years of progressive experience.
Prong 1 — national importancenot established · dispositive
“These employment projections do not demonstrate that the Petitioner's company has significant potential to employ U.S. workers.”
“The Petitioner does not demonstrate, however, how his company's work would extend beyond its individual clients to impact SMEs more broadly.”
“None ofthese articles address the Petitioner's proposed endeavor.”
“Our assessment of national importance does not focus on the importance of an industry or occupation in general.”
“However, S-S- does not indicate that any of these services are unique, innovative or otherwise have national or global implications.”
AAO decision text
How the evidence was treated
- business plan · discounted
“This financial forecast does not indicate the company will have substantial positive economic effects.”
AAO decision text - recommendation letter · discounted
“These letters do not establish the national importance of his proposed endeavor.”
AAO decision text - citations publications · discounted
“None ofthese articles address the Petitioner's proposed endeavor.”
AAO decision text - degree · credited
Where this case turned
- Economic claims unsupported · p1 — job/revenue projections with no corroborating basis
- Employer-specific benefit · p1 — "work furthers my company's product" — value accrues to one firm
- Field importance conflated with endeavor · p1 — argues the field matters, not the specific endeavor
- Letters conclusory · p1 — letters praise skills in general terms without tracing specific impact
- Occupational shortage argument rejected · p1 — argues a labor shortage — the labor-certification question, not Dhanasar
Notable
The AAO cited Flores v. Garland, 72 F.4th 85 (5th Cir. 2023) for the proposition that NIW grants are discretionary, joining several other circuits; the decision otherwise follows standard Dhanasar prong-one analysis for a small accounting consultancy founder.
Authorities this decision leans on
From the doctrinal survivor set — 187 authority tests across 47 distinct authorities cleared the differential-lift gates. Only those appear here.
- 8 C.F.R. 103.3
- Flores v. Garland
- INA 203(b)(2)
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