FA-77598 / Legal deadline computation / Member archive

Quarterly and annual report due dates for a fiscal year: annual period · case 03

An accelerated filer's annual report is computed with the large-filer period.

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Case contract

Stipulated: a fiscal year labelled year ends on the last day of fy_end_month in that year. Quarterly reports cover the first three fiscal quarters, which end on the last day of the months 9, 6 and 3 months before the fiscal year end; they are due 40 days after quarter end (45 for non-accelerated filers). The annual report is due 60/75/90 days after year end for large/accelerated/non-accelerated filers. Each due date on a weekend or listed holiday moves to the next open day. Return [Q1, Q2, Q3, annual].

Why this case matters

Docketing systems compute filing and response deadlines from trigger events; a wrong date can forfeit a right.

One recorded failure

Sample boundary fixture

This sample comes from the broken implementation of a controlled reproducer.

Boundary fixture	Actual	Expected	Outcome
january fiscal year	`["2023-06-09", "2023-09-11", "2023-12-11", "2024-04-01"]`	`["2023-06-09", "2023-09-11", "2023-12-11", "2024-04-15"]`	Failed

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