Can accounting firms use the L-1?

Yes. The L-1 is not restricted to any specific industry: what matters is not the company’s sector, but the corporate relationship between the entities and the role performed by the employee. Accounting firms can therefore use the L-1 when they meet the visa’s general requirements.

To qualify, the petitioner must demonstrate a legitimate business relationship and a position that fits the applicable category.

• A qualifying relationship between the foreign company and its branch, subsidiary, or affiliate in the United States.
• An employee who worked for the foreign entity for a qualifying period.
• A position in the United States that is executive, managerial, or involves specialized knowledge.

In short, an accounting firm that operates on a multinational basis and maintains a genuine structure between its entities can transfer key professionals through the L-1. Because each case is reviewed individually, it is worth checking the latest USCIS requirements and organizing documentation with the support of a trusted professional.

About the author

Victoria Harper

Editor-in-Chief

Meet the author

As a journalist and lead editor at Visto n’ Visa, Victoria helps ensure that immigration topics are covered in a clear, trustworthy, and easy-to-understand way. Her focus is on delivering useful, human, and relevant content for people exploring new paths abroad.