Time for an audit

• Accountant's "closing time"
• Book-closing time
• Holiday party time
• December 31
• Books prepared now? Certainly make an opening for that
• When books are closed
• Vote in favour to split period of financial reporting?
• Late December
• Long day in which one has little energy when books are balanced?

Wiktionary Word definitions in Wiktionary
n. The end of a year, especially a financial year.