Here is an excerpt from my website www.idp-il.com, under the Resources>FAQ section

Q54.  What is the deal with "contemporaneous reporting" of Training Units?

A. Beginning in July 1,2009, for new NCARB Record holders only, you will be required by NCARB to submit your IDP Training Unit Reports in periods reflecting no more than 6 months experience at a time.  You will have no longer than 2 months from the end date of the reporting period to submit your training units. There are some possible extenuating circumstances where NCARB would allow an exception to this rule, however, but the general direction is to get your records into NCARB in a timely way, as you earn them. Interns who have established their NCARB Records prior to July 1, 2009 will be given an additional year to comply with the contemporaneous reporting requirement beginning in July 1,2009, or later, for new Council Record holders only, you will be required by NCARB to file your IDP reports within 6 months of the time you earned them. There are some possible extenuating circumstances where NCARB would allow an exception to this rule, however, but the general direction is to get your records into NCARB in a timely way, as you earn them. Interns who have established their Council Records prior to July 1, 2009 will be given an additional year to comply with the contemporaneous reporting requirement..

Examples
Example 1: An intern taking maximum advantage of the reporting and filing periods would have through August 30 to report Training Units that were earned during the six month period starting January 1 and ending June 30. While the reporting period is a maximum of six months, the filing period could be any time on or after June 30 through August 30.

Example 2: Same example as above, but there is an incidental problem with the report or supplementary information is required and it takes additional time for NCARB and the intern to resolve. The intern may still count the time between January 1 and June 30 once the problem is resolved and accepted by NCARB.

Example 3: An intern reporting Training Units earned between January 15 and April 14 must report these Training Units by June 4, two months after the end of the period being reported. If, for some reason, an intern missed his or her intended filing date of June 14, because only four months of Training Units were being reported, the intern could extend the reporting period and not lose any credits. It is anticipated that the online reporting form will advise the intern at the time he or she is filing the report that the filing date is more than two months after the end of the reporting period and, if such is the case, also advise that either a longer period must be reported (but never more than six months) or a later beginning date to the reporting period must be entered. So, if the intern missed the intended filing date of June 14 and actually filed on July 1, he or she could file on July 1 for the reporting period beginning on January 15 and ending on May 1.

Example 4: If an intern attempts to file a Training Unit report on October 3 for a period covering January 1st through July 14, the report will not be accepted. The intern must recalculate and resubmit the report. In this example, February 4 is the earliest possible start date for a Training Unit report submitted on October 3 and any units accumulated from January 1st through February 3 would be lost. If February 4 was used as the start date, then the reporting period would end on August 3, six months later, and the intern could file his or her report on October 3.

Example 5: An intern has become a new parent or adopted a child on January IS. Before taking a leave of absence on January I, the intern had completed six months of work (July 1 December 31). Whereas the intern would normally be expected to file the Training Unit report by February 28, following a documented and approved request the intern would be given until May 31 to file this report.

Example 6: An intern has been called to active military duty on January 1. Before this event, the intern had worked until December 31, having completed six months of work (July 1 December 31) that could be reported for Training Unit credit. Whereas the intern would normally be expected to submit the Training Unit report by February 28, following a documented and approved request, the intern would be given a reasonable extension for filing this report following the intern's end of active military duty.

Example 7:  Similar to Example 6, an intern who has experienced a serious medical condition could, with appropriate and approved documentation from a licensed medical doctor overseeing the intern's care, be allowed a reasonable extension of the two-month filing period.