A fiscal year is a period of 12 months ending on the last day of any month. The department will recognize a fiscal year only if it is established as the certificate-of-authority-holder's annual accounting period, and the books and records are kept corresponding to that period. The Commissioner must be notified of any change of fiscal year under § 33.508 of this title (Relating to Occasional Required Filings).
28 Tex. Admin. Code § 33.7