2846.7. Delayed Filing of Annual Trust Account Report.
(a) A real estate broker whose fiscal year ends between the last day of November and the last day of February inclusive
shall regularly have until the following May 31 in which to file the report required by subdivision (a) of Section 10232.2
or subdivision (o) of Section 10238 of the Code.
(b) A real estate broker whose fiscal year ends between March 1 and November 29 inclusive shall file the report required
by subdivision (a) of Section 10232.2 or subdivision (o) of Section 10238 of the Code not later than 90 days after the
end of the fiscal year unless the broker shall have previously obtained written authorization from the Bureau to file the
report more than 90 days after the end of the fiscal year.