Trending @Accenture; PIP 2nd time consecutively

One of my colleagues who is my best friend at work has been put under PIP for the 2nd time in row.. 1st in 2024 Jan and 2nd is in end of dec 2024, both of the PIP she has cleared successfully. But her manager is now giving some vague reasons and feedbacks which is like " with 2nd time PIP, management is thinking of firing her" or "PIP is not completed as Management still hasn't approved it etc" (even though it's already approved state in portal by HR and status shows as closed).. what would be the next actions? She was good at work and even has very good feedback from clients, onshore team, colleagues and she is active volunteer in Accenture csr initiatives.. She was into PIP only because she was undergoing health issues and she used to be on leave frequently and also she could not do 1 certification in the assessment period. Performance wise no concern as all stakeholders has given her positive feedback which is documented. Only issue with this manager of her who scaring her with his negetive feedback unnecessarily. what may be next action? She is worried and scared because of managers comment.. she is yet to start looking for other jobs and worried what if they fire her immediately, she is the only breadwinner in family so..