Irish Naturalised Citizen applying for British Citizenship?

Hello, I am a dual British/Irish citizen, my wife is from the Philippines and has recently became a naturalised Irish citizen, she has been living in the UK (Northern Ireland) under EEA residence card for over 5 years, I would like to know can she apply for British citizenship right away or does her clock begin from the date she became an Irish citizen?

Her Irish citizenship has nothing to do with her British citizenship application.

She needs to have acquired PR or ILR under the Settled Status scheme and have either a DCPR (now that she is an Irish citizen) or Settled Status to make a British naturalisation application in the usual manner.

Provided she has either a DCPR or Settled Status, she can apply for British citizenship immediatly as the spouse of a British citizen, provided she was physically in the UK exactly three years prior to the date of the application.