Haha sorry that I misunderstood you. Yes, this is the last resort as she really cannot continue with her NUS education. It is too difficult for her.
I am aware that ACCA is hard. I took 2 ACCA module before (Taxation and F5 I think) and found it not easy.
If a decision has already been made, then perhaps she can seek some exemption from the topics which she had already completed from NUS.
BTW, which year of NUS she is in?