1. (a) Reporting.

   1. (1) At the end of each two-year reporting period, the licensee will provide a typed list on forms provided by the Arkansas State Board of Dental Examiners attesting to the actual number of CE hours earned in the two-year reporting period and confirmed by the licensee's signature.
   2. (2) All information requested on the forms must be properly completed for the hours to be accepted.

2. (b) Record keeping.

   1. (1) CE records must be kept by the licensee in an orderly manner.
   2. (2) All records relative to CE hours must be maintained by the licensee for at least three (3) years from the end of the reporting period.
   3. (3) The records or copies of the forms must be provided to the board upon request.
   4. (4) Audits will be conducted at the end of each two-year reporting period by the board.
3. (c) Hours beyond requirements. Continuing education units acquired beyond the minimum requirement in each two-year reporting period will not be carried forward to the succeeding reporting period.

Codification Notes: "CE" means continuing education.