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It sounds like for some time the firm knew what was going on and then for some reason (perhaps she complained about terms and conditions)? The COLP simply took her out of practice.

I think she should have been far more careful with the attendance notes etc. (and its a salutary lesson to all those young bullied overworked out there)....

"Spoke to XYZ (Partner), who said it was ok to do ABC and although I was concerned about it and thought it strange behaviour, I did not want to question the authority. When they said that I should lie to my client, I was concerned about it but am inhibited in doing anything about it because I do not want to rely on the whistle blowing legislation)....

And get the time the dishonesty was encouraged / requested as well.