香港公司的會計年度?

Accounts closing at 31 December of each year is getting quite common nowadays. This is quite a common practice that the accounts of companies are usually closed at 31 March just in line with the Hong Kong budget year and the submission of the Tax Returns therof. However, it is quite a common practice that the accounts closing date of subsidiaries should in line with the holding company's not only for consolidation purposes but to give a clear fincancial position of the group to all investors.
In principle and in law, a company can close its books at any date during the year. But, if a company has elected to have an accounting closing date say, at 31 December, of each year, this should be consistently applied and is not going to be changed unless otherwise. So, in a listed company, this will be the same every year unless a very specail reason for such change and has to notify the SEC, IRD etc for it.

每間公司的財政年度都可以不一樣的，要視乎該公司的決策。