Samsara,

I suggest the one you mentioned if you have not already met credit requirement to sit for CPA exam. It may take a bit more time than what you suggested but doesn't sound that stupid, cause I was in the same situation and the path I am taking right now was more conviencing to me than the one you are suggesting.

But, if he/she has already met the credit requirement to sit for the exam your plan is better.I agree with you in the sense that, MBA cannot be an alternative to CPA, just having CPA too is not going to be enough. While, I don't want to exaggerate the benifit of MBA, but its not useless as you have said as well, especially if you have to take few more credits to qualify to sit for exam.

I don't wanna say you are totally wrong or I am totally right, as at last there are many other lurking factors that comes on play for each individual who want to pursue CPA. The situation  and priorities that I am facing may be different from what he/she may face so either you or mine or even plan C or even D may seem to suit better to him/her.

Sampada