My friend is working accountant for four years and his graduation is B.A. English and MBA HR with finance so can I apply the ICWA?

So, basically, your friend is already working as an accountant and that he has good experience of 4 years, and I see his qualifications like BA in English and MBA HR Finance, so I think doing ICWA is a waste of time and money because he has already done his MBA. Now, if you really want to try out ne