Bismihi ta'ala
Acrylic nails are considered as zeenah, and therefore haram to wear in public. Furthermore, it would prevent water from getting to her skin/nails, which would invalidate her wudhu' and ghusl.
Should she avoid these situations, like not show it in front of non-mahram, and put it on after wudhu', her prayer will be valid.
And Allah knows best