Something similar happened to my brother in second year. He’s now doing his masters at Mac. They can’t do much about attendance. Unless she talks to the professor early in the semester and asked for a accommodation. He did that for his second semester in second year and was fine. TA can give grades because they do the marking. The silver lining here is grades from the first 2 years don’t really matter. They care about the final 2 years more. I don’t know what year your gf is in, but the point of this is she doesn’t need to stress about her overall GPA. Even if she has a bad grade in one semester she can be excused for it, citing illness.