FA-77610 / Legal deadline computation / Member archive

Quarterly and annual report due dates for a fiscal year: month end day · case 05

Quarters ending in 31-day months are treated as ending on the 30th.

Member previewVariant 5 · 3 implementations · 7 checks per implementation

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
regression: calendar year non-accelerated	`["2024-05-14", "2024-08-14", "2024-11-14", "2025-03-31"]`	`["2024-05-15", "2024-08-14", "2024-11-14", "2025-03-31"]`	Failed

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