5 Things to Consider When Changing Your Company’s Fiscal-Year End

A company decides it wants to change its fiscal-year end. How does it proceed? Here are five things you should know when changing your fiscal-year end:

1. Decide whether you need shareholder approval
2. Decide what type of transition report you need to file with the SEC
3. Decide what financials are required
4. File a Item 5.03 Form 8-K with the SEC
5. Consider collateral consequences

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