(a) Delinquency of CME hours may be allowed in cases of hardship, as determined on an individual basis by the executive director. In cases of such hardship, hours of delinquency must be current at the end of a three-year period.(b) Any licensee not actively practicing podiatric medicine shall be exempt from these requirements; however, upon resuming practice of podiatric medicine, that licensee must fulfill the requirements of the preceding year from the effective date prior to the resumption of practice.(c) Hours obtained in colleges or universities while working on a degreed or non-degreed program or an approved residency program by the Council on Podiatric Medical Education shall be considered as having fulfilled the requirements of continuing education hours for the fiscal year, provided that the courses are of a medical nature.(d) Hours of continuing education submitted to the department for approval, must be certified by the continuing education director of the institution or organization from which the hours were obtained, that the licensee was in actual attendance for the specified period.