The CLE compliance year runs from January 1 to December 31. Hours must be completed by 11:59:59 p.m. on December 31, or you will be assessed a $100 penalty.
Your provider will report your attendance based on when you COMPLETE a course. If you begin a one-hour course at 11:45 p.m. on 12/31 and complete it at 12:45 a.m. on 1/1, that hour is considered earned on 1/1. The Commission defers to the provider for confirmation of when a course is completed. Please keep in mind that providers in different time zones may have varied reporting policies.
If you are assessed the $100 noncompliance fee but qualify for an exemption, you can avoid the penalty by claiming the exemption on your Annual Report Statement, which you will receive in February after the close of compliance year. Your exemption must be received by March 31 to avoid the $100 late penalty.