ACCA students could have oxford brookes bsc honors degree!! after paying a trivial fee and a thesis submission. She already has ACCA passed, does she have 3 year work experience as well, if yes then she is a qualified ACCA member in that case most likely option is MBA studies in Canada. so thats why the accounting certificate was a bad choice. Reapplying with a different program now would prove visa officer was right. She could actually may show her intent to apply for express entry.. ie by getting that bsc + english test + ties in canada as you + experience if she is ACCA qualified as aforementioned.. getting residency is not a weak intent even if she want to return back home afterwards she could also transfer to CPA here in Canada as an option..