Years-end accounts have a pivotal role to play in CT return summing up all the financial evident required. One can find there tax deduction options, like different records of income, expenses and profits to determine tax duty. The preparation of final accounts with relevant and reliable information will enable those companies to submit the information that is accepted because it is correct resulting in a minimization of the risk of errors or penalties. Among others, the elaborated year-end accounts’ preparation brings taxpayers and auditors more benefits in terms of a smooth audit and tax reviews, which contributes to tax compliance and efficiency as well.