The problem I can see with this is that, as I've mentioned, he has a rather poor academic record with multiple fails. Internship/traineeship positions as I understand are very competitive with only high quality candidates selected, with much emphasis your academic record. It doesn't sound like he has much chance of making the cut. He really does want to get ahead in the profession as fast as possible considering his "wasted" years already, but from what I know so far it appears he has no choice but to take the long route of doing a 3 year acct degree.
