Don't know where to go/want

A friend of Mine who graduated in '12 with a quantitative degree and then took 3 years off to go to China to start his own business (small business and working as accounting manager on the side) and eventually got tired of the Chinese market and went back to the US to get his MS in accounting. Now he is in big 4 as a second year assurance associate. He wants to explore different options but feels that he is pretty much stuck in accounting and limited in many options due to his gap of relevant experience in that 3 years period. He passed all his CPA and taking CFA level 2 in 2018. Just wondering what would be the best exit opportunity or career paths.

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