I misunderstood the question, sorry about that. I edited my post to correct the mistake.
I don't now if the door is closed on matching into EM this year or not. I would advise her, like the above poster said, to talk to her Deans office and the Residency Director of EM at your school.
If indeed ERAS/NRMP is not an option for this year (or even if it is and it doesn't work out) going forward she has these (and maybe more I don't know about) options:
1. Scramble into Em.....obviously pretty tough to do.
2. Scramble into a preliminary or transitional year, assuming it is too late to match into one. She could then apply for the match again.
3. Go forward and match into IM. She can always switch if she wants. Bear in mind, however, that under the Medicare rules you are 'locked' into how many years of Direct funding the government will give your program to train you. If you run out of years the amount the program will receive for you is decreased somewhat (despite you might hear, they still receive $ for you, the decrease is usually much less than half) This would apply if she matched into a 3 year IM program and, after one year, switched to EM. Since she would still have to do 3 years of EM, she'd run out of the Direct funding in her last year of EM. Would this stop an IM residency from taking her? That's the big question
..
Check out:
https://services.aamc.org/Publications/showfile.cfmfile=version19.pdf&prd_id=88&prv_id=110&pdf_id=19 for more information about this.
4. Take a year off and do something else (research, MPH, ?), then reapply.
Obviously, this is a big change. Tell her to talk to friends, family, professors, her dog, anyone, to discuss her reasons for the switch.
Good Luck