I call BS to this. CPAs can find jobs. They aren't all over the place, but they are around.

My guess is that this guy needs work experience to qualify for CPA certification and requires flexibility as well for the kid. A no pay situation in a part time capacity would allow the work experience needed to apply for a CPA license in his state. Most states require 1-2 years working under other CPAs. His background doesn't appear to include that.