Key personnel left with the password

I have a tech friend that has a Xp professional system located in an office that is the guts of the entire operation. The CFO left under threat of prosecution and did not leave any access code for anyone. This computer cannot be opened or even booted. He changed the BIOS chip too!

Can you help him?

billk@sunbeltchemicals.com is his address

Thank you,

bbutler@sunbeltchemicals.com