Extraordinary cooperation by an individual or firm licensee prior to or during a board investigation can be considered by the enforcement committee as the enforcement committee makes its determination on the need for sanctions. Extraordinary cooperation is voluntary and timely action beyond compliance with legal or regulatory obligations. It may consist of voluntary self-reporting, remedial or corrective action or substantial assistance to the board's investigative process or other enforcement authorities. If self-reporting is required by legal or regulatory obligations, it is not voluntary and is not considered extraordinary cooperation. The board recognizes the need to strike a balance between encouraging cooperation, which is a primary purpose of this rule, while maintaining accountability for conduct that violates board rules.