Creating a new accounting period can be done at any time. Therefore it is not necessary to wait for the beginning of the year to create the accounting period. If you create it too early and that new accounts are created, you will then have to create them manually afterward.
You must create an accounting period per company.
The entry numbers are unique, you must therefore determine entries schedule per company.
Akuiteo asks if you want to retrieve the closed accounts in the new accounting period. Answer No if you do not want to retrieve the accounts. When saving, Akuiteo will re-create the whole set of active accounts for the new accounting period, or the set of all the existing accounts if you answered Yes.