What is the Financial Year End (FYE) and how do I decide when it should be?

The FYE is the date your company closes its accounts each year (e.g. 31 December). Choose a date that aligns with your business cycle — many companies use 31 December for simplicity. The FYE drives all deadlines: ECI (3 months after), AGM (6 months after) and annual return (7 months after).