2 years ago, my daughter, who was 14 at the time, was sexually assaulted by a classmate from school who was the same age as her. The guy threatened her not to tell.
Yes she can report it. No one can predict what will happen. It depends on the facts of the incident, any statements she has made about the incident since then, etc.
Yes, she can and should report this, even if two years later. It would be wise to call the police right away. The police will likely investigate the situation and prosecute the offender.
Additionally, it might be appropriate for you to locate and consult with a quality personal injury attorney who specializes in sexual abuse cases to look into the possible civil remedies available to your daughter to address her likely need for future psychological counseling and the like.
Good luck to you and to your daughter.