(Reply posted on behalf of Betty Marshall)
It seems to me that the teacher has placed you in a very difficult position. You want to do what is best for the student, and you are trying to follow the Guidelines (which outline the best practices according to other tactile graphics experts), but if you are working with the teacher and the material is being used by only that student, you will probably have to comply with the teacher.
If the student gets used to seeing the images in conjunction with the actual shapes during the school year, they may be able to handle the test material, but this is a very difficult concept to grasp!! You could check with the teacher to see whether she will allow you to show a top (or bottom) view as well as a side view for each object. Again though, the student has to work with the actual shapes in order to learn how to put the images together mentally in order to determine the shape.
I have transcribed several provincial tests (equivalent to State exams), and they have always stated that classroom manipulatives are allowed to be used.
Sorry that I cannot be of more help. I have also checked with the chair of BANA's test committee to see if she can offer any further comments/suggestions.