Do or not use a special adjustment period for FEC - Audit Report for France?

Summary:

FEC (Fichier d’Ecritures Comptables) Audit File
Need confirmation on adjustment period in December specifically for FEC/Accounting Entries file.

Content (please ensure you mask any confidential information):

Currently, we have a global calendar with 14 periods:
12 periods
1 adj period in Jan (1/31 to 1/31)
1 adj period in Dec (12/31 to 12/31)

Should there be a French Local Calendar with 15 periods with 1 adjustment period specifically for FEC like below?
12 periods
1 adj period in Jan (1/31 to 1/31)
2 adj periods in Dec (12/31 to 12/31) including one to launch the FEC only

Please share your experience wit us helping do the best choice.

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