I am sure the reason he wants her to "accommodate in second" is because third is just practice the test. I'd stay in second and skip third. Second is easier to work around. Third is the roughest grade in school (in most schools) and it can be really boring. She could actually get ahead and miss all that "test dribble" by skipping third.

Kids in our school - especially the bright ones - were so stressed out in third that they were having nightmares and stomach problems. I was so glad when she completed that grade.