Section 5 refers to it further.
1.4 A Reporting Period is the period over which a Championship Club is assessed for the purpose of the Fair Play Requirement. For each Season the Reporting Period is (subject to Rule 2.2 or Rule 2.3) the immediately preceding 12 month period recorded in the Championship Club’s Annual Accounts. For example, for those Championship Clubs with a financial year ending in the period May, June or July the Reporting Period for the 2014/15 Season is the 12 month period ending May, June or July 2014.
2 Variations From ‘Standard’ Reporting Periods
2.1 Championship Clubs may not adjust Reporting Periods for subsequent Seasons without the prior written consent of The League, such consent not to be unreasonably withheld.
2.2.1 the Annual Accounts for any Championship Club are for a period other than the 12 months described by Rule 1.4, then that Championship Club must prepare 12 Month Accounts (as defined in Rule 2.3); or
2.2.2 any Championship Club has a financial year ending other than during the period May, June or July, then that Championship Club must prepare Additional Accounts (as defined in Rule 2.3).
2.3 The 12 Month Accounts and the Additional Accounts (as applicable) must be an additional set of full accounts (in the same manner and with the same degree of verified detail as if the Championship Club was obliged to lodge those additional accounts at Companies House) reviewed by the Championship Club’s auditor for a 12 month period ending during May, June or July so as to provide The League with a set of accounts aligned to the Reporting Period as defined in Rule 1.4.