If he already has two degrees, one in business from an Irish 3rd level institute, then I'm not sure why he would do another (unless the other is a Level 7 and he's already trying and failing to obtain relevant work on foot of it). He should just get out looking for a position as a trainee accountant now - college qualifications are really only a means to the end of getting your foot in the door, your career thereafter will be based on the combination of your aptitude for the work and ambition (or possibly just a combo of ambition and neck!)