Maniac,

1) Can one obtain a US visa just to write the CPA exams here? If so, what kind of visa does he have to obtain. How long does that visa allow him to stay here?

- No. But he can come as a student to do some kind of university degree. Keep in mind, CA is not an academic degree. If he has masters degree in accounting from Nepal , he can sit for the CPA exam. However they have different rules in different states.

2) Does he get some sort of OPT kind of thing once he passes the exams so that he can start looking for jobs right away without having to constrain himself with H1b quotas and its availibility.

- No. But the good thing is, as soon as he becomes eligible ( 150 credit hours) to sit for the CPA exam, he will be offered many jobs.

3) Lastly, are there any accounting consulting firms that run on the same business model as IT consulting firms? He thinks that way obtaining H1b could be a little easier.

- In my knowledge, no. But the chances of being hired with the sponsorship are high.

Lastly, accounting is not only the numbers.

According to an AICPA data, almost 85 % of the CPAs are retiring from their existing jobs by 2013. So we need so many professional accountants.