What universities are her list of grad programs? Last I read, the elites are back to mainly accepting seasoned professionals. Still 6 figures as a starting salary is not bad. On the other hand, while my state doesn't mandate an MBA for those with accountant degree to sit for the CPA exams, most just take the GMAT and go through grad school.
One idea is to just visit a university library and look over a GMAT book. Usually these are tagged as Reference and cannot be check out. However, the practice tests are short and will give someone an idea of their strengths and weaknesses. I don't know if this still a policy; but I got the fees for the GRE waived by showing I was receiving Financial Aid.
http://www.mba.com/mba/TaketheGMAT