I also looked at going into accounting, but I looked at the AAT (Association of Accounting Technicians) qualification to get my feet wet as I haven't been at college for years.
ACCA (Association of Chartered Certified Accountants) is a highly recognized accounting qualification, but your friend will also need to gain experience working in an accounting office like a Chartered Accounts as without any accounting/finance work experience your friend may struggle to land a job in accounting as it is a hotly contested job market at the moment.
ACCA (Association of Chartered Certified Accountants) is a highly recognized accounting qualification, but your friend will also need to gain experience working in an accounting office like a Chartered Accounts as without any accounting/finance work experience your friend may struggle to land a job in accounting as it is a hotly contested job market at the moment.