This gets complicated. What the USCIS will tolerate, upon scrutiny, and what the law may allow can be two different outcomes. The USCIS will ask for the articles of incorporation, among other company documents. If the candidate for the L1-A visa appears, then this can trigger concern unless the company is well established. In some unique and limited situations, an established company may sponsor a corporate executive who may appear on the company's forms.
The key is to work outside the U.S. for the required period of time and have the significant work contacts and business required of the company in order for it to sponsor a worker to function in the U.S. on an L1-A visa.
It is wise to schedule appointments and retain a candid and experienced immigration attorney to assist with the filing, if appropriate. Otherwise, the application can be denied.
The above is general information and does not create an attorney-client relationship.