Reporting Requirements. The certificate holder or licensee shall complete and submit a form attesting to satisfactory completion of the continuing education requirements for each renewal. The certificate holder or licensee who is audited shall provide full documentation of CEUs as set forth in Regulation .03D of this chapter on a completed form provided by the Board. The Board shall audit a percentage of certificate holders and licensees to be determined by the Board each renewal period. A certificate holder or licensee who fails to renew by the renewal date shall provide full documentation as set forth in Regulation .03D of this chapter on a completed form provided by the Board. Extension of Time to Meet CEU Requirements. A written request for an extension of time in which to complete CEU requirements shall be submitted by the certificate holder's or licensee's renewal date. The Board may grant an extension and renew a certificate or license if the Board determines that: Failure to fulfill the requirements is clearly a result of a significant illness, a procedural or technical difficulty, or other circumstances beyond the control of the certificate holder or licensee; and The certificate holder or licensee readily and appropriately attempted to fulfill the CEU requirements. The Board may deny the request for an extension, deny renewal of the certificate or license, or issue any other order the Board finds appropriate. CEUs which are acquired in order to fulfill the conditions of an extension may be credited only for the previous renewal period.