Date: 202012
Local time of day: 0601-1200
Flight conditions: VMC
Light: Daylight
Aircraft: Small Aircraft; Low Wing; 1 Eng; Fixed Gear
Operator: Personal
Operating under: Part 91
Flight plan: None
Mission: Personal
Flight phase: Other Post-flight
Reporter organization: Personal
Reporter function: Pilot Flying; Single Pilot
Reporter qualification: Flight Crew Instrument; Flight Crew Private
Human factors: Confusion; Situational Awareness; Training / Qualification
Anomaly: Deviation / Discrepancy - Procedural FAR; Deviation / Discrepancy - Procedural Published Material / Policy
Detector: Person Flight Crew
When detected: Other well after fligth
Result: General None Reported / Taken
Contributing factors: Environment - Non Weather Related; Human Factors; Procedure
Primary problem: Environment - Non Weather Related

Narrative: I am reporting my misinterpretation of the COVID relief provided by SFAR 118-1; which resulted in my acting as PIC beyond by required flight review date.My last flight review was in Month X 2018; so normally I would need another one by Month X 2020. But I saw a headline online (maybe from [organization] or another similar site) that the end dates had been extended due to COVID relief; so I didn't worry about the expiration too much - many official agencies have been extending deadlines for things like driver's license renewals etc.; and I assumed FAA had done the same.  So I flew once in Month Y and once in Month Z; the last flight being to take my plane to a maintenance shop for its annual.I then started thinking about getting a flight review; so I decided to read SFAR 118-1 to determine exactly what relief the FAA had provided and whether it would last until my plane was ready.  To my surprise; there were requirements about recent experience; type of operation; the need to take Wings courses; etc. - it was much more complicated than just an extension of time.But I determined that I did meet the requirements; provided I took the required Wings courses; I decided that both getting my plane back from an annual when it was finished; and traveling to a flight review were operations required by the FAR's and were thus permitted.  The annual took longer than expected; but I saw headlines that the relief had been extended with SFAR 118-2.  When the plane was ready to be picked up on Month C day 2; I took the required Wings courses and flew my aircraft back from the maintenance base; thinking that I had until Month C day 31 to complete a BFR.Then on Month C day 14 while preparing for my flight review later that day; I carefully read SFAR 118-2 so I could explain to the CFI how I had adhered to it. At that point I realized that while its relief should have applied to the end of my plane's annual; the delay in the annual's completion plus the fact that the FAA's further extensions did not apply to me meant that I had exceeded the relief allowed by SFAR 118.To summarize; the SFAR is new and complicated and I mis-interpreted it despite a good-faith effort to comply.I think the substance of the SFAR is reasonable now that I understand it; and although it's vague in places; I understand that it's an emergency regulation; so it doesn't seem too bad.  I think what would have helped me is a requirement that; in order to use the relief offered by SFAR 118; one of the required Wings courses should have been a tutorial on SFAR 118 itself.My flights past the Flight Review deadline were uneventful and I am of course no longer flying until my next Flight Review is complete (I started it on Month C day 14 as stated but the flight portion was delayed due to weather).  I doubt that SFAR 118 will be relevant much longer; but I think adding a Wings course the next time some complicated new SFAR comes out would go a long way towards increasing compliance and understanding.




Synopsis: Private pilot reported acting as Pilot In Command beyond required flight review date.