Changing your financial reporting month
Changing when your financial statements become due
You can request a change to the date your annual audited financial statements are due to the Companies Office.
Before you do this, you must first apply to Inland Revenue to change your company's balance date. In New Zealand the common balance date for preparing financial returns is 31 March.
First apply to Inland Revenue to change your balance date
Before you can change your financial reporting month you must change your balance date. The Registrar of Companies has no power to change your balance date. A director of your company must obtain approval to do this from Inland Revenue.
Then change your reporting month
If your request to change your balance date is approved, Inland Revenue sends you a letter confirming this.
You must then, as soon as possible, request a change to the financial reporting month against your company on the Companies Register.
How to request a change to your reporting month
To request a change to your financial reporting month you must have:
- a RealMe® login
- an online account with us, and
- confirmed your authority with us.
Then follow these steps.
- Log in.
- Find and select the company under the ‘My Companies’ section of your dashboard, or
by searching for the company using its company name, company number or New Zealand Business Number (NZBN). - Select the 'Company summary' tab.
- Select the 'Edit' button next to 'Financial reporting month'.
- From the 'Proposed financial reporting month' drop-down, select your new reporting month.
- In the 'Comments' field provide the reason for changing your reporting month.
- In the 'Supporting Document Preview' window, select 'Confirm'
- 'Save and Continue'.
- Upload a scanned copy of the letter from Inland Revenue approving your balance date change.
- Select 'Submit'.
Processing your request
Once we have considered your request we send you an email that:
- confirms your financial reporting month has been changed, or
- requests further information.
Other guides in
Keeping company details up to date
- Getting a copy of your company information
- Updating company addresses
- Updating a director's details
- Registering the appointment of a director
- Updating a shareholder's details
- Managing share allocations
- Changing the name of a company
- Adding, amending or removing a company constitution
- Adding or updating additional NZBN information
- Applying for a correction to the register