Here's the official website of the Uniform CPA Examination. Here, your friend will find answers to most of his questions regarding CPA certification exams.

http://www.cpa-exam.org/

Ask him to worry more about the board exams now than getting a job (because passing the exams is a lot harder than getting jobs).

Once he gets job, visa shouldn't be a big deal (as many companies offer H1Bs to CPAs).
Good luck !
DP