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The first accounting period is on the anniversary of the end of the month following incorporation. Following periods are twelve monthly thereafter. It is possible to change the length of the accounting period before the filing deadline. A company may shorten an accounting date as often as it likes.However accounting dates may only be extended up to eighteen months and then only once every five years, except in certain circumstances.he first accounting period is on the anniversary of the end of the month following incorporation. Following periods are twelve monthly thereafter. It is possible to change the length of the accounting period before the filing deadline. A company may shorten an accounting date as often as it likes.
The length of the period depends on what you have e-filed (deadlines are midnight): 7004 and 8868 extension - 5 days. 1120, 1120S, 1065 and 990 - 10 days. For more information, see KB article Business Return Perfection Period-Curing a Rejected Timely Filing in Related Links at the bottom of this page.