How does a company demonstrate accounting in L-1 ‘New Office’ cases?

Under the L-1 visa in New Office status (opening a new office), the company must show immigration authorities that the new U.S. branch has the structure and resources to operate sustainably. The accounting component serves to document both the investment made and the viability of the business.

In practice, this means assembling consistent financial and commercial documents that show resources are genuinely being applied to the presented plan. The following typically form part of this package:

• Proof of a U.S. bank account opened in the company’s name.
• A lease or purchase agreement for the commercial space.
• Receipts and records of initial expenses and investments made.
• A detailed business plan, including financial projections, market analysis, and an operational strategy.

Together, these documents form a picture that allows authorities to assess the authenticity and soundness of the new operation. Because requirements can change and each case has its own specifics, confirm what is required on the USCIS official website and prepare the documentation with the support of accounting and immigration professionals.

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.