回复：关于EB2 or EB3

They are both right since the risk of being audited is unpredictable.
If you require Master degree, in the event of audit, your company has to prove that anyone in the similiar position of yours has Master degree (for example, assuming you are not the only accountant in your department. In the event of audit, your company has to prove that all other accountants at the same level as yours should all have Master degree).
If you don't require Master degree, it is true that the job ads will entice more applicants and your boss and the company will have to do more screening work. In the event of audit, they need to show their rejections of all the applicants are reasonable.

公司律师顾虑的是不能给移民局提供足够的证据证明我所申请的职位一定要MASTER，但中国律师说移民局根本不会AUDIT这个。
No laywer can guarantee what will or will not be audited.