She might just not be 100% ready even though you are. Kids develop differently. My son was not day time potty trained until about age 4 1/2 and did not stop needing pull ups at night until the summer after kindergarten. He is ASD and slightly delayed but overall very high functioning. I started trying to potty train him just before his 3rd birthday. I was ready for him to be out of diapers but he obviously wasn't ready. When I stopped trying to force it finally is when he started using the potty
I'm a behavioral therapist and this is very common in the children I work with. There are many methods that you may have to try until you find what works for you. I would suggest first keeping track of how often she goes potty. Then use that to put her on a schedule like every hour she goes and sits on the potty and tries to go. I would also have her go to pick out panties that she would like to wear, maybe with her favorite characters on them. But make sure she knows she can only wear them when she learns to go potty like a big girl. Also, if she has an accident make her help clean up. Try using positive reinforcement before punishing, this is typically more effective.
Hi!
Potty training can become a tricky situation for some. For your child it has become a game. So you have to stop that by keeping the pot out of her reach, and asking her to tell you when she wants to go. You can give her stars or something desirable that she ants if she does it right. On a holiday it could be a trip to the outside. Also some simple punishments should be given if she does not do it right—something that will not traumatize her—like not making her favorite dish. Talk to her pediatrician for more tips.
Take care!