Independent Intelligent Kindergartner

Question:

I have a very independent, intelligent Kindergartner (an only child) who chooses not to follow directions in class and at home. When I ask her to stop doing something she has to do it one more time before she stops. Her teacher has told me that when she asks the class to stop one activity to go to another, my daughter will not stop the activity she continues to do it until the teacher has to say something to her. Another example is that when they are supposed to sit on the rug in class my daughter chooses to lay down instead. When I give her directions (I make sure that we are looking in each others eyes) I often ask her to repeat back to me the directions that I have given her, she can only repeat part of what I have told her and sometimes none at all. I give her time-outs in her room for not following directions and at school she has to sit in a chair for time-out.

Thank you for any suggestions that you might be able to give.