If I have used my cd to prepare two income tax reports. My daughter wants to use it for her income tax. She is in Ireland in school. Can she access electronically?

Yes, as long as you have a paid version of TurboTax CD/Download, then you can do more than 2 returns. You can share the program with your daughter but she would have to download the software and install it on her computer. Here is how to install the same copy of TurboTax on multiple computers: https://turbotax.community.intuit.ca/replies/2647908