No, it isn't that easy of course but as the trainee accountant is getting nowhere right now, perhaps some voluntary work with a local charity or an 'umbrella' organisation that provides book keeping/accountancy services to local charities might help generate a bit of experience and a CV?

Just on a 'nothing to lose' basis with no expectation of magic. And getting out the house, engaging with people who find keeping their books straight a chore and who perhaps don't have a clear idea what their financial position actually is... that bit where you have to explain the procedures and perhaps adapt them to a specific organisation's needs. Might just give the trainee accountant that edge in the letter writing.