The insurer and claimant sought reconsideration of Adjudicator Johal’s decision that: (1) the claimant was only entitled to 120 minutes of ACBs per day and 60 minutes of ACBs per week, and (2) the claimant was not entitled to retroactive ACBs. Adjudicator Johal dismissed the reconsideration and noted that she properly applied the law to her original decision – retroactive benefits were not payable because the claimant did not establish that there was a valid reason for his delay in filing a retroactive Form 1 (urgency, impossibility or impracticability in accordance with section 42(5) of the SABS.) With respect to the amount of ACBs, Adjudicator Johal noted that she weighed the evidence and the testimony of the witnesses and that her original decision provided sufficient reasons and explanations for her conclusion.