Tax Form for a Retired American Citizen Living Permanently Abroad

My aunt is a retired American citizen (Dual Citizen of the Philippines) who is permanently residing in the Philippines. Her accountant files a 1040 Non Resident Alien tax form for her. Is this correct? I understand the non resident portion but she's an American citizen and not a Resident Alien.  Also, when I put her information in Turbo Tax, indicating that she lives year round in the Philippines, it uses the 1040 SR for her.  Which tax form is the correct one for her to use? Any assistance would be greatly appreciated. Thank you.