Step 4.2: Choosing a company’s financial year end (FYE)

Learn what an FYE is, how to choose one for your company, and how it impacts your annual general meeting (AGM) and annual return (AR) deadlines.

Last updated 29 January 2026

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What is an FYE

An FYE is the last day of a company's accounting period.

An accounting period is the time frame your company uses to track income, expenses, and profit.

Regular accounting periods help you track your business performance.
At the end of each period, you need to report your transactions through financial statements.

Accounting periods can be 12 months or 52 weeks.

FYE examples

Accounting period	Example
12 months	Start date: 1 January 2026 FYE: 31 December 2026
52 weeks	Start date: Wednesday, 1 January 2026 FYE: Wednesday, 30 December 2026

You can choose any date as your company's FYE. Common FYE dates include: 31 March, 30 June, 30 September, and 31 December.

Choose your FYE carefully as it determines your:

Private companies

Examples of deadlines

Companies with a branch register outside Singapore

Examples of deadlines

Note: Your FYE also affects when you need to pay your taxes. Learn more about filing taxes and tax exemptions for new companies.

You must notify ACRA if you change your FYE. You can only change your current or previous financial year.

You cannot change your FYE if you missed the deadlines for your AGM, AR, or sending of financial statements.

You need ACRA's approval if:

Your new financial year will be longer than 18 months.
You changed your FYE on or after 31 August 2018, and want to change it again within five years.