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This article is from the FAQ, by with numerous contributions by others.

192 Does the employer need to show the company's finances?

Basically the employer needs to demonstrate that the company is
financially sound and it can afford to employ you. So your
employer may have to show INS the company's finances. Technically, the
financial ability to pay must exist at the time of filing the labor
certification and must continue to exist till the time you actually get
your green card.

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• prev: 191 Would requiring a BS with 2-3 years of experience change the preferencecategory of my labor certification process?
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• next: 193 A friend of mine had got the labor certification and while waiting for his date became current, he get laid off from his job. Could you please tell me is his labor certification still valid for GC application?