If all else fails, consider getting back in contact with those you worked with at D&T. They’re planning on adding 11,000 new positions in 2011 and still have their recruitment bonus system going AFAIK. It’ll be the grindstone again, but you’d have a chance to sock money away for when business conditions improve.
Any CPAs posting here? I think if he/she got a specialty in tax accounting - they should be able to find a job. Adding an MS is tax accounting might be 3 or 4 more courses at the most.
Another idea is to make a list of every CPA in a 20 mile radius. Send them a letter that they are looking to buy into a practice or slowly buy out a retiring CPA. The cost to mail 200 letters is less than $200. I did something like this years ago and it worked.