I worked for two big 4 firms as a CPA for 12 years before becoming a CFO several times and eventually a high -level financial consultant for Fortune 500 companies.
There are jobs where a MAcc without a CPA is enough, but the primary point of getting that degree is to get the CPA. Accounting firms generally require the CPA to get into management (although there are also other paths for tax) and if you want to be a higher-level corporate finance job, they're going to want the CPA. She's already earned the college credits needed for the CPA, so the tough part is behind her.
As others have said, best to get after it as soon as possible after graduating.