Key points
ACRA describes accounting periods of 12 months or 52 weeks and permits a chosen year-end date. The date influences AGM and annual-return deadlines as well as tax timing. The page illustrates the ordinary private-company timetable of six months for an AGM and seven months for an annual return, with different cases requiring separate attention.
Planning your next steps
An FYE change must be notified to ACRA and is limited to the current or previous financial year. Missed relevant deadlines can prevent a change. Approval is needed for a period longer than 18 months or certain repeat changes within five years. Choose the initial date with the business cycle and reporting workload in mind, rather than postponing the decision until filings become due.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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