The date of when Football League clubs must provide the Football League and Companies House with their accounts is set in stone.
The date, according to the Football League rules is March 1st and the accounts for a Championship club must include prepared and audited accounts along with an auditors report and a directors report.
Coventry City failed to submit theirs in time and are now under a registration embargo which means that no new players can be signed or players currently on a contract cannot be given new contracts.
To read the Football League regulations in full, please click on http://www.football-league.co.uk/regulations/20110629/section-4-clubs_2293633_2125725 and read 16: Club's Financial records for more information.