@MissDaphne: That is not true. I have koilocytes and do *not* have HPV. I know this because I have had an HPV-specific test. Even above it says "most commonly" with HPV but that "Koilocytosis is also present in cancerous and precancerous cells".
@rugbygirl: Your friend's daughter should look further into it and see if she can discover the source of her koilocytosis if she is certain it's not HPV. They can run a specific HPV test to see if that is the cause.