The US accounting calendar runs on a predictable rhythm: a monthly close in the first week or two of each month, quarterly reporting, an audit season that peaks in the first four months of the year for calendar-year companies, and a fixed set of filing dates. Global accountants who plan around that rhythm avoid the surprises that catch people during a first year with a US client, particularly when a local holiday collides with a close. This guide lays out the year so you can schedule leave, workload, and handoffs with confidence.
Most US companies close the books between the third and tenth business day after month-end. Flash revenue figures often go to leadership within two business days, and the full reporting package follows once reconciliations and accruals are complete. Private equity-backed companies commonly send a monthly reporting package to their sponsor within the first few weeks, which adds a fixed external deadline to the internal one.
Payroll, sales tax, and vendor payment runs follow their own cycles around the close. Knowing which of them land near month-end lets you anticipate cash reconciliation work and cutoff questions.
Quarter-end adds reporting layers. Public companies file Form 10-Q within 40 days of quarter-end for large accelerated and accelerated filers and within 45 days for non-accelerated filers. Annual Form 10-K deadlines are 60, 75, or 90 days after year-end, depending on filer status. Private companies follow credit agreements, board calendars, and investor reporting schedules, so compliance certificates for lenders often arrive on a quarterly cycle.
Payroll tax filings on Form 941 are due by the last day of the month following each quarter, which puts deadlines on April 30, July 31, October 31, and January 31. Even accountants who don't prepare these filings benefit from knowing the dates, since they affect cash and accrual reviews.
Audit season follows a predictable timeline for calendar-year companies. Planning and interim testing happen in the fourth quarter, the year-end close extends into January, and audit fieldwork typically runs from February through April. Prepared-by-client lists, known as PBC lists, drive the work, and responsiveness during fieldwork shapes how smoothly the audit goes.
Several filing dates cluster around the same window. Forms 1099-NEC and W-2 are due January 31. Partnership and S corporation returns are due March 15, and C corporation returns are due April 15 for calendar-year companies, with extensions available. Lenders often require audited statements within 90 to 120 days of year-end under their credit agreements. Companies with non-calendar fiscal years, such as June 30 or September 30, shift the whole cycle, so confirming the fiscal year-end on day one prevents planning errors.
US federal holidays affect banking more than many global accountants expect. When the Federal Reserve is closed, wires and ACH payments don't settle, which delays cash movement and can change bank reconciliation timing. The holidays are New Year's Day, Martin Luther King Jr. Day, Presidents' Day, Memorial Day, Juneteenth, Independence Day, Labor Day, Columbus Day, Veterans Day, Thanksgiving, and Christmas.
A holiday that falls on or near month-end moves cutoffs and slows approvals, and the days around Thanksgiving and the end of December typically bring reduced availability on the US side. Putting those dates in your calendar at the start of the year lets you pull work forward and set realistic expectations with your Controller.
Local holidays deserve the same planning. Holy Week and the long Christmas season in the Philippines, Diwali and Republic Day in India, Semana Santa and Carnaval in Latin America, and Eid and other religious holidays in parts of Africa can all overlap with close weeks. Month-end is fixed regardless of local observances, so the planning has to happen on your side.
Time zones add a final layer to planning. A close deadline stated in Eastern or Pacific time can fall in the middle of your night, and quarter-end reporting often compresses the final days into a single sprint. Confirm which time zone each deadline uses, and convert it to your local time in your own tracker so no one has to guess during a busy week.
Share your holiday calendar with your US team during onboarding. Schedule leave outside the stretch from two working days before month-end through the fifth working day after. For unavoidable overlaps, arrange coverage, complete pre-close tasks early, and leave a detailed handoff note. Professionals who take that approach protect the close and keep trust intact, which matters more than any single leave request.
Seen across a full year, the US accounting calendar is a set of recurring deadlines with a clear peak from January through April. Senior accountants who map those dates alongside their own holidays at the start of an engagement spend the year working from a plan, and US finance leaders notice.
Teams typically move cutoffs forward and accrue for transactions that would have settled that day. Confirm the treatment with your Controller before the holiday so everyone follows the same cutoff.
Practices vary by engagement. Many agreements follow the client's holiday calendar for availability and your local calendar for time off, so confirm which applies at the start.
Planning usually begins in the fourth quarter, with an engagement letter, a PBC list, and fieldwork dates set before year-end. Ask for the audit timeline early in an engagement.
Give as much notice as you can, ideally several weeks, and avoid close week unless coverage is arranged. A written handoff and a named backup make the request easy to approve.
Give as much notice as you can, ideally several weeks, and avoid close week unless coverage is arranged. A written handoff and a named backup make the request easy to approve.