You may find it impossible. Your sister would either have to be able to successfully recover her account, or she would have to have the original purchase receipt and work with Apple on resetting the iPad.
Apple has two related features, Activation Lock ( Activation Lock for iPhone and iPad - Apple Support ) and Find My ( iCloud+ - Find My - Apple ), which are designed to prevent anyone else from using an iPhone, iPad, or iPod touch if it's ever lost or stolen. Deactivation of either requires knowing the Apple ID and password that set the feature, or by placing a special request to Apple to reset the device. This Apple ID information essentially defines the current ownership of the device.
If you find you can’t sign in, reset your password, or receive verification codes, you can request account recovery (go to this document: How to use account recovery when you can’t reset your Apple ID password - Apple Support ) to regain access to your account. Account recovery might take a few days or longer, depending on the specific account information you can provide to verify your identity. One tip to using account recovery it to look for options in small blue letters beneath the normal log-in items if you cannot complete the requested information.
If she can get her account working again, read this article to learn how to remove Activation Lock either on the device itself or on the web --> How to remove Activation Lock - Apple Support
or this one for disabling Find My if activation lock has not yet engaged --> Turn off Find My on your iPhone or other devices - Apple Support
Apple can completely reset a device if a person can provide sufficient evidence of valid ownership. Do this online at: Activation Lock support request - https://al-support.apple.com/#/additional-support Apple says, "Proof of ownership documentation is required," but does not detail what currently constitutes proof. Prior to this new online service Apple typically required the original receipt issued by Apple or an Apple Authorized Reseller and documented provenance (so typically it would be the original owner who does this, or a descendant with legal proof of ownership). This will give you access to the device but won't restore access to the account used to lock it. There is nothing that can be done to expedite an Activation Lock request.
Apple recommends you "Keep your receipt after you buy an Apple device" --> Keep your receipt after you buy an Apple device - Apple Support
