You need the SQ.A in order to transfer the account. If you do not have it, you will not be able to transfer it. If you manage to get it follow the tutorial below:
1) Change the guys password at 11:15 PM Eastern (That's when Blizzard closes)
2) Make sure you also change the e-mail to yours or change his e-mail password. That way he will not be able to retrieve the password.
3) Make a new account with the same FIRST and LAST name. The other information can be either your real information or fake information. It's up to you!
4) When you make the account, activate it with Burning Crusade.
5) Now log onto your victims account, go to Transfer, and go through the process of transferring the account.
6) Once the characters are on your new account, BAN the original account! This is important, or else he might be able to get his characters back. You must PERMANENTLY ban the account. This might take a couple of tries because its very hard to give the account a PERMANENT ban on the first try.
Your done!