diff --git a/app/(dashboard)/reports/page.tsx b/app/(dashboard)/reports/page.tsx
index 511ab126..099326b6 100644
--- a/app/(dashboard)/reports/page.tsx
+++ b/app/(dashboard)/reports/page.tsx
@@ -3,7 +3,6 @@
 import { useState } from 'react'
 import { useRouter } from 'next/navigation'
 import { useTranslations } from 'next-intl'
-import { Skeleton } from '@/components/ui/skeleton'
 import { PageHeader } from '@/components/ui/page-header'
 import { HelpPopover } from '@/components/ui/help-popover'
 import { EmptyState } from '@/components/ui/empty-state'
@@ -25,7 +24,10 @@ import { getReport } from '@/lib/reports/catalog'
 export default function ReportsPage() {
   const router = useRouter()
   const [selectedPeriod, setSelectedPeriod] = useState('')
-  const [isLoadingInit, setIsLoadingInit] = useState(true)
+  // The catalog itself is static; only the "no fiscal year" empty state has
+  // to wait for the picker to finish restoring its scope (one effect tick
+  // when the periods are seeded, see FyPicker).
+  const [fyReady, setFyReady] = useState(false)
   const { company } = useCompany()
   const { settings } = useCompanySettings()
   const t = useTranslations('reports')
@@ -62,18 +64,12 @@ export default function ReportsPage() {
             onChange={(id) => setSelectedPeriod(id || '')}
             includeAllOption={false}
             hideFuturePeriods
-            onReady={() => setIsLoadingInit(false)}
+            onReady={() => setFyReady(true)}
           />
         }
       />
 
-      {isLoadingInit ? (
-        <div className="space-y-3">
-          {[1, 2, 3, 4, 5, 6].map((i) => (
-            <Skeleton key={i} className="h-9 w-full" />
-          ))}
-        </div>
-      ) : !selectedPeriod ? (
+      {fyReady && !selectedPeriod ? (
         <EmptyState
           title="Inget räkenskapsår valt"
           description="Skapa ett räkenskapsår för att kunna se rapporter."
diff --git a/app/(dashboard)/transactions/page.tsx b/app/(dashboard)/transactions/page.tsx
index 64d50954..1486fa22 100644
--- a/app/(dashboard)/transactions/page.tsx
+++ b/app/(dashboard)/transactions/page.tsx
@@ -68,12 +68,13 @@ import {
   MATCHABLE_SUPPLIER_INVOICE_STATUSES,
 } from '@/lib/invoices/matchable-statuses'
 import { useCompany } from '@/contexts/CompanyContext'
+import { useCashAccounts } from '@/lib/reference-data/hooks'
 import { fetchAllRows } from '@/lib/supabase/fetch-all'
 import { useRealtimeSupabase } from '@/lib/hooks/use-realtime-supabase'
 import { getErrorMessage } from '@/lib/errors/get-error-message'
 import { cn, formatCurrency, formatDate } from '@/lib/utils'
 import { roundOre } from '@/lib/money'
-import type { TransactionCategory, CreateTransactionInput, Invoice, Customer, SupplierInvoice, Supplier, VatTreatment, EntityType, LinePatternEntry, BookingTemplateLibrary, CashAccount } from '@/types'
+import type { TransactionCategory, CreateTransactionInput, Invoice, Customer, SupplierInvoice, Supplier, VatTreatment, EntityType, LinePatternEntry, BookingTemplateLibrary } from '@/types'
 import type { SuggestedTemplate } from '@/lib/transactions/category-suggestions'
 import { isImportedTransaction } from '@/lib/transactions/origin'
 import { computeJeUnderlagStatus, type JeUnderlagStatus } from '@/lib/transactions/underlag-status'
@@ -534,7 +535,10 @@ export default function TransactionsPage() {
   }, [companyId])
   // Registered cash accounts (cash_accounts): the account chooser's rows,
   // with PSD2 balances when the bank reports them.
-  const [cashAccounts, setCashAccounts] = useState<CashAccount[]>([])
+  // Registered, enabled cash accounts for the account chooser: session-cached
+  // and seeded by the dashboard layout (lib/reference-data), so the chooser
+  // renders populated on the first paint. Bank sync invalidates the entry.
+  const { cashAccounts } = useCashAccounts({ enabledOnly: true })
 
   const { toast } = useToast()
   const { dialogProps: confirmDialogProps, confirm } = useDestructiveConfirm()
@@ -882,24 +886,6 @@ export default function TransactionsPage() {
 
   const PAGE_SIZE = 200
 
-  // Account chooser rows: the registered, enabled cash accounts. One fetch
-  // per company; balances refresh with the page (bank sync triggers a
-  // router.refresh via the sync toast flow).
-  useEffect(() => {
-    if (!companyId) return
-    let cancelled = false
-    fetch('/api/cash-accounts?enabled_only=true')
-      .then((res) => (res.ok ? res.json() : { data: [] }))
-      .then((json: { data?: CashAccount[] }) => {
-        if (!cancelled) setCashAccounts(json.data ?? [])
-      })
-      .catch(() => {
-        if (!cancelled) setCashAccounts([])
-      })
-    return () => {
-      cancelled = true
-    }
-  }, [companyId])
 
   // Same sequence-guard pattern as fetchGenerationRef: only the newest
   // skattekonto fetch may write rows. A company switch bumps the sequence so a
diff --git a/components/bookkeeping/JournalEntryList.tsx b/components/bookkeeping/JournalEntryList.tsx
index 501bfd84..545d8348 100644
--- a/components/bookkeeping/JournalEntryList.tsx
+++ b/components/bookkeeping/JournalEntryList.tsx
@@ -46,6 +46,7 @@ import { ArrowDown, ArrowUp, ArrowUpDown, ChevronRight, ChevronLeft, ChevronsLef
 import { cn, formatDate, formatCurrency } from '@/lib/utils'
 import { formatVoucher } from '@/lib/bookkeeping/voucher-series-resolver'
 import { resolveCurrentPeriodId } from '@/lib/bookkeeping/suggest-fiscal-period'
+import { useFiscalPeriods } from '@/lib/reference-data/hooks'
 import { Input } from '@/components/ui/input'
 import { AccountNumber } from '@/components/ui/account-number'
 import { getAccountDescription } from '@/lib/bookkeeping/account-descriptions'
@@ -61,7 +62,7 @@ import { getErrorMessage } from '@/lib/errors/get-error-message'
 import { useCompanyOptional } from '@/contexts/CompanyContext'
 import { listContextKey, writeListContext } from '@/lib/navigation/list-context'
 import { NEEDS_DOC_SOURCE_TYPES } from '@/lib/worklist/types'
-import type { FiscalPeriod, JournalEntry, JournalEntryLine } from '@/types'
+import type { JournalEntry, JournalEntryLine } from '@/types'
 
 // Shared source of truth (lib/worklist/types.ts) so the per-row chip and
 // waiver UI can never drift from the worklist count and the SQL predicate
@@ -444,7 +445,7 @@ export default function JournalEntryList({
     setPageSizeHydrated(true)
   }, [company?.id])
 
-  // Fetch fiscal periods AND resolve the initial fiscal-year scope in one pass.
+  // Resolve the initial fiscal-year scope from the session-cached period list.
   // The list is period-oriented (BFL): verifikationsnummer run as an unbroken
   // series *per räkenskapsår*, so the same number (e.g. A42) recurs once per
   // year. Showing every year at once makes those look like duplicates and makes
@@ -454,12 +455,22 @@ export default function JournalEntryList({
   // Resolving the scope here, not in the dialog's FiscalYearSelector, which
   // only mounts when opened, keeps the first fetch correct. periodHydrated
   // gates that first fetch so the list loads already scoped to the resolved year.
+  //
+  // The periods come from useFiscalPeriods (seeded by the dashboard layout),
+  // so on a normal visit this resolves in the first effect tick with no
+  // round trip; the saved-scope shortcut below still unblocks the entries
+  // fetch first when the list is not cached yet. Resolution runs once per
+  // company: a background revalidation of the list must not snap the scope
+  // back (the deep-link "all years" visit in particular).
+  const { periods: fiscalPeriods, isLoading: fiscalPeriodsLoading } = useFiscalPeriods()
+  const periodScopeResolvedForRef = useRef<string | null>(null)
   useEffect(() => {
     if (!company?.id) {
       setPeriodId(null)
       setPeriodHydrated(true)
       return
     }
+    if (periodScopeResolvedForRef.current === company.id) return
 
     // Deep-link arrival with the missing-underlag filter: scope this visit to
     // all fiscal years (in memory only) so the list can show the same set the
@@ -467,6 +478,7 @@ export default function JournalEntryList({
     // FyPicker afterwards works and persists as usual.
     if (deepLinkAllYearsRef.current) {
       deepLinkAllYearsRef.current = false
+      periodScopeResolvedForRef.current = company.id
       setPeriodId(null)
       setPeriodHydrated(true)
       return
@@ -477,43 +489,29 @@ export default function JournalEntryList({
         ? window.localStorage.getItem(FISCAL_YEAR_STORAGE_KEY_PREFIX + company.id)
         : null
     // Optimistic hydration: a saved scope unblocks the first entries fetch
-    // immediately instead of serializing it behind the fiscal-periods
-    // round-trip (the common returning-user case). The fetch below still
-    // validates a saved period id and re-scopes to the current räkenskapsår
-    // if it went stale (e.g. the period was deleted), the entries effect
-    // then refires with the corrected scope.
+    // immediately instead of waiting for the period list (the common
+    // returning-user case without a seed). The validation below still
+    // re-scopes to the current räkenskapsår if the saved id went stale (e.g.
+    // the period was deleted); the entries effect then refires with the
+    // corrected scope.
     if (stored) {
       // FISCAL_YEAR_ALL_VALUE = user explicitly chose "all years", respect it.
       setPeriodId(stored === FISCAL_YEAR_ALL_VALUE ? null : stored)
       setPeriodHydrated(true)
     }
 
-    let cancelled = false
-    ;(async () => {
-      let fetched: FiscalPeriod[] = []
-      try {
-        const res = await fetch('/api/bookkeeping/fiscal-periods')
-        if (res.ok) {
-          const { data } = await res.json()
-          fetched = (data || []) as FiscalPeriod[]
-        }
-      } catch {
-        // Non-critical: fall through with an empty list (scope stays "all years").
-      }
-      if (cancelled) return
+    // Not cached yet and no seed: wait for the list, this effect re-runs.
+    if (fiscalPeriodsLoading) return
+    periodScopeResolvedForRef.current = company.id
 
-      if (stored === FISCAL_YEAR_ALL_VALUE) return
-      if (stored && fetched.some((p) => p.id === stored)) return
+    if (stored === FISCAL_YEAR_ALL_VALUE) return
+    if (stored && fiscalPeriods.some((p) => p.id === stored)) return
 
-      // No (valid) saved scope → default to the current räkenskapsår.
-      const today = new Date().toISOString().split('T')[0]
-      setPeriodId(resolveCurrentPeriodId(fetched, today))
-      setPeriodHydrated(true)
-    })()
-    return () => {
-      cancelled = true
-    }
-  }, [company?.id])
+    // No (valid) saved scope → default to the current räkenskapsår.
+    const today = new Date().toISOString().split('T')[0]
+    setPeriodId(resolveCurrentPeriodId(fiscalPeriods, today))
+    setPeriodHydrated(true)
+  }, [company?.id, fiscalPeriods, fiscalPeriodsLoading])
 
   // Debounce the free-text search before it reaches the API. Require ≥2 chars:
   // a single character matches almost every verifikationstext and isn't a useful
diff --git a/components/common/FiscalYearSelector.tsx b/components/common/FiscalYearSelector.tsx
index c7d36194..1cb615d7 100644
--- a/components/common/FiscalYearSelector.tsx
+++ b/components/common/FiscalYearSelector.tsx
@@ -1,6 +1,6 @@
 'use client'
 
-import { useEffect, useState } from 'react'
+import { useEffect, useMemo, useRef } from 'react'
 import { useTranslations } from 'next-intl'
 import { Label } from '@/components/ui/label'
 import { Badge } from '@/components/ui/badge'
@@ -13,12 +13,15 @@ import {
 } from '@/components/ui/select'
 import { Lock } from 'lucide-react'
 import { useCompany } from '@/contexts/CompanyContext'
+import { STORAGE_KEY_PREFIX, ALL_YEARS_VALUE } from '@/components/common/fiscal-year-storage'
+import { useFiscalPeriods } from '@/lib/reference-data/hooks'
+import { prepareFiscalPeriods, resolveInitialFiscalScope } from '@/lib/reference-data/fiscal-scope'
 import type { FiscalPeriod } from '@/types'
 
-// Exported so other surfaces (e.g. JournalEntryList's filter dialog) can read
-// and write the same persisted selection without duplicating the magic string.
-export const STORAGE_KEY_PREFIX = 'Accounted:fiscal-year:'
-export const ALL_YEARS_VALUE = '__all__'
+// Re-exported so other surfaces (e.g. JournalEntryList's filter dialog) can
+// read and write the same persisted selection without duplicating the magic
+// string. The values live in fiscal-year-storage.ts (dependency-free).
+export { STORAGE_KEY_PREFIX, ALL_YEARS_VALUE }
 
 interface Props {
   /**
@@ -56,13 +59,6 @@ interface Props {
   initialCompanyId?: string | null
 }
 
-function preparePeriods(periods: FiscalPeriod[], hideFuturePeriods: boolean): FiscalPeriod[] {
-  const today = new Date().toISOString().split('T')[0]
-  return periods
-    .filter((period) => !hideFuturePeriods || period.period_start <= today)
-    .sort((a, b) => b.period_start.localeCompare(a.period_start))
-}
-
 /**
  * Shared fiscal-year (räkenskapsår) selector.
  *
@@ -86,11 +82,16 @@ export function FiscalYearSelector({
 }: Props) {
   const { company } = useCompany()
   const t = useTranslations('fiscal_year')
+  // Session-cached and seeded by the dashboard layout (see FyPicker): the
+  // restore runs in the first effect tick on a normal visit, no round trip.
+  const { periods: cachedPeriods, isLoading } = useFiscalPeriods()
   const canUseInitialPeriods = initialCompanyId === company?.id && initialPeriods !== undefined
-  const [periods, setPeriods] = useState<FiscalPeriod[]>(() =>
-    canUseInitialPeriods ? preparePeriods(initialPeriods, hideFuturePeriods) : [],
+  const periods = useMemo(
+    () => prepareFiscalPeriods(canUseInitialPeriods ? initialPeriods : cachedPeriods, hideFuturePeriods),
+    [canUseInitialPeriods, initialPeriods, cachedPeriods, hideFuturePeriods],
   )
-  const [loaded, setLoaded] = useState(canUseInitialPeriods)
+  const loaded = canUseInitialPeriods || !isLoading
+  const restoredForRef = useRef<string | null>(null)
   const effectiveLabel = label === null ? null : (label ?? t('label'))
 
   useEffect(() => {
@@ -100,52 +101,21 @@ export function FiscalYearSelector({
       onReady?.()
       return
     }
-    let cancelled = false
-    ;(async () => {
-      let fetched: FiscalPeriod[]
-      if (initialCompanyId === company.id && initialPeriods !== undefined) {
-        fetched = preparePeriods(initialPeriods, hideFuturePeriods)
-      } else {
-        const res = await fetch('/api/bookkeeping/fiscal-periods')
-        if (!res.ok) {
-          if (!cancelled) {
-            setLoaded(true)
-            onReady?.()
-          }
-          return
-        }
-        const { data } = await res.json()
-        fetched = preparePeriods(data || [], hideFuturePeriods)
-      }
-      if (cancelled) return
+    if (!loaded || restoredForRef.current === company.id) return
+    restoredForRef.current = company.id
 
-      setPeriods(fetched)
-      setLoaded(true)
-
-      // Restore last selection (only if caller hasn't already set a value).
-      // localStorage access is guarded because this is a 'use client' component
-      // but still runs during SSR on first render for some setups.
-      if (value === null && typeof window !== 'undefined') {
-        const stored = window.localStorage.getItem(STORAGE_KEY_PREFIX + company.id)
-        if (stored === ALL_YEARS_VALUE) {
-          if (includeAllOption) onChange(null, null)
-          else if (fetched.length > 0) onChange(fetched[0].id, fetched[0])
-        } else if (stored && fetched.some((p) => p.id === stored)) {
-          onChange(stored, fetched.find((p) => p.id === stored) ?? null)
-        } else if (!includeAllOption && fetched.length > 0) {
-          onChange(fetched[0].id, fetched[0])
-        }
-      }
-
-      onReady?.()
-    })()
-    return () => {
-      cancelled = true
+    // Restore last selection (only if caller hasn't already set a value).
+    if (value === null && typeof window !== 'undefined') {
+      const stored = window.localStorage.getItem(STORAGE_KEY_PREFIX + company.id)
+      const pick = resolveInitialFiscalScope(periods, stored, { includeAllOption })
+      if (pick) onChange(pick.periodId, pick.period)
     }
-  // onReady is intentionally excluded from deps: it's a lifecycle callback that
-  // should fire once per load, not re-trigger if the parent re-creates it.
+
+    onReady?.()
+  // onReady/onChange are lifecycle callbacks that fire once per load, not
+  // again when the parent re-creates them. `value` is read once at restore.
   // eslint-disable-next-line react-hooks/exhaustive-deps
-  }, [company?.id, hideFuturePeriods, includeAllOption, initialCompanyId, initialPeriods])
+  }, [company?.id, loaded, periods])
 
   const handleChange = (next: string) => {
     const nextPeriodId = next === ALL_YEARS_VALUE ? null : next
diff --git a/components/common/FyPicker.tsx b/components/common/FyPicker.tsx
index 708bf97f..c6f92268 100644
--- a/components/common/FyPicker.tsx
+++ b/components/common/FyPicker.tsx
@@ -1,13 +1,12 @@
 'use client'
 
-import { useEffect, useState } from 'react'
+import { useEffect, useMemo, useRef } from 'react'
 import { useTranslations } from 'next-intl'
 import { useCompany } from '@/contexts/CompanyContext'
 import { ContextPicker } from '@/components/common/ContextPicker'
-import {
-  STORAGE_KEY_PREFIX,
-  ALL_YEARS_VALUE,
-} from '@/components/common/FiscalYearSelector'
+import { STORAGE_KEY_PREFIX, ALL_YEARS_VALUE } from '@/components/common/fiscal-year-storage'
+import { useFiscalPeriods } from '@/lib/reference-data/hooks'
+import { prepareFiscalPeriods, resolveInitialFiscalScope } from '@/lib/reference-data/fiscal-scope'
 import type { FiscalPeriod } from '@/types'
 
 interface FyPickerProps {
@@ -73,13 +72,6 @@ interface FyPickerProps {
   className?: string
 }
 
-function preparePeriods(periods: FiscalPeriod[], hideFuturePeriods: boolean): FiscalPeriod[] {
-  const today = new Date().toISOString().split('T')[0]
-  return periods
-    .filter((p) => !hideFuturePeriods || p.period_start <= today)
-    .sort((a, b) => b.period_start.localeCompare(a.period_start))
-}
-
 /**
  * Fiscal-year context picker (UI-migration plan PR 3): the chip-dropdown
  * "Räkenskapsår 2026" with a check on the active choice and closed/locked
@@ -103,76 +95,48 @@ export function FyPicker({
 }: FyPickerProps) {
   const { company } = useCompany()
   const t = useTranslations('fiscal_year')
+  // Session-cached and seeded by the dashboard layout, so on a normal visit
+  // the list is already here on the first render: the restore below runs in
+  // the first effect tick and onReady fires without a network round trip.
+  // initialPeriods remains an explicit override for server-rendered pages.
+  const { periods: cachedPeriods, isLoading } = useFiscalPeriods()
   const canUseInitial = initialCompanyId === company?.id && initialPeriods !== undefined
-  const [periods, setPeriods] = useState<FiscalPeriod[]>(() =>
-    canUseInitial ? preparePeriods(initialPeriods, hideFuturePeriods) : [],
+  const periods = useMemo(
+    () => prepareFiscalPeriods(canUseInitial ? initialPeriods : cachedPeriods, hideFuturePeriods),
+    [canUseInitial, initialPeriods, cachedPeriods, hideFuturePeriods],
   )
-  const [loaded, setLoaded] = useState(canUseInitial)
+  const loaded = canUseInitial || !isLoading
+  // Restore once per company load, not on every background revalidation of
+  // the cached list (which would re-fire onChange/onReady mid-session).
+  const restoredForRef = useRef<string | null>(null)
 
   useEffect(() => {
     if (!company?.id) {
       onReady?.()
       return
     }
-    let cancelled = false
-    ;(async () => {
-      let fetched: FiscalPeriod[]
-      if (initialCompanyId === company.id && initialPeriods !== undefined) {
-        fetched = preparePeriods(initialPeriods, hideFuturePeriods)
-      } else {
-        const res = await fetch('/api/bookkeeping/fiscal-periods')
-        if (!res.ok) {
-          if (!cancelled) {
-            setLoaded(true)
-            onReady?.()
-          }
-          return
-        }
-        const { data } = await res.json()
-        fetched = preparePeriods(data || [], hideFuturePeriods)
-      }
-      if (cancelled) return
+    if (!loaded || restoredForRef.current === company.id) return
+    restoredForRef.current = company.id
 
-      setPeriods(fetched)
-      setLoaded(true)
-
-      // Restore last selection (same key as FiscalYearSelector so pages keep
-      // their scope when the picker swaps in).
-      //
-      // requireExplicitChoice gates this WHOLE block, not individual branches:
-      // every path in here ends in an unprompted onChange (restore, the
-      // ALL_YEARS-stored fallback, newest-period, preferLatestEnded), and a
-      // per-branch gate already missed one of them once. Nothing auto-fires;
-      // the picker stays empty until a human picks.
-      if (value === null && !requireExplicitChoice && !suppressAutoRestore && typeof window !== 'undefined') {
-        if (preferLatestEnded) {
-          // Filing surfaces: ignore the shared scope memory and open on the
-          // most recently ended period (fetched is sorted newest-first).
-          const today = new Date().toISOString().split('T')[0]
-          const pick = fetched.find((p) => p.period_end < today) ?? fetched[0]
-          if (pick) onChange(pick.id, pick)
-        } else {
-          const stored = window.localStorage.getItem(storageKeyPrefix + company.id)
-          if (stored === ALL_YEARS_VALUE) {
-            if (includeAllOption) onChange(null, null)
-            else if (fetched.length > 0) onChange(fetched[0].id, fetched[0])
-          } else if (stored && fetched.some((p) => p.id === stored)) {
-            onChange(stored, fetched.find((p) => p.id === stored) ?? null)
-          } else if (!includeAllOption && fetched.length > 0) {
-            onChange(fetched[0].id, fetched[0])
-          }
-        }
-      }
-
-      onReady?.()
-    })()
-    return () => {
-      cancelled = true
+    // Restore last selection (same key as FiscalYearSelector so pages keep
+    // their scope when the picker swaps in).
+    //
+    // requireExplicitChoice gates this WHOLE block, not individual branches:
+    // every path in here ends in an unprompted onChange (restore, the
+    // ALL_YEARS-stored fallback, newest-period, preferLatestEnded), and a
+    // per-branch gate already missed one of them once. Nothing auto-fires;
+    // the picker stays empty until a human picks.
+    if (value === null && !requireExplicitChoice && !suppressAutoRestore && typeof window !== 'undefined') {
+      const stored = window.localStorage.getItem(storageKeyPrefix + company.id)
+      const pick = resolveInitialFiscalScope(periods, stored, { includeAllOption, preferLatestEnded })
+      if (pick) onChange(pick.periodId, pick.period)
     }
-  // onReady is a lifecycle callback: fire once per load, not on parent
-  // re-renders that re-create it.
+
+    onReady?.()
+  // onReady/onChange are lifecycle callbacks: fire once per load, not on
+  // parent re-renders that re-create them. `value` is read once at restore.
   // eslint-disable-next-line react-hooks/exhaustive-deps
-  }, [company?.id, hideFuturePeriods, includeAllOption, preferLatestEnded, requireExplicitChoice, suppressAutoRestore, initialCompanyId, initialPeriods, storageKeyPrefix])
+  }, [company?.id, loaded, periods])
 
   const handleChange = (id: string) => {
     const nextId = id === ALL_YEARS_VALUE ? null : id
diff --git a/components/common/fiscal-year-storage.ts b/components/common/fiscal-year-storage.ts
new file mode 100644
index 00000000..d6ada222
--- /dev/null
+++ b/components/common/fiscal-year-storage.ts
@@ -0,0 +1,9 @@
+/**
+ * Persisted fiscal-year scope: the localStorage key prefix (companyId is
+ * appended) and the sentinel for an explicit "all years" choice. Lives in
+ * its own dependency-free module so lib/ code (the reference-data scope
+ * resolver) can import it without pulling a React component along.
+ * FiscalYearSelector re-exports both for existing importers.
+ */
+export const STORAGE_KEY_PREFIX = 'Accounted:fiscal-year:'
+export const ALL_YEARS_VALUE = '__all__'
diff --git a/components/transactions/BankSyncNowButton.tsx b/components/transactions/BankSyncNowButton.tsx
index fd038172..7176a608 100644
--- a/components/transactions/BankSyncNowButton.tsx
+++ b/components/transactions/BankSyncNowButton.tsx
@@ -15,6 +15,7 @@ import {
 } from '@/components/ui/dropdown-menu'
 import { createClient } from '@/lib/supabase/client'
 import { notifyBankSyncUpdated } from '@/lib/transactions/bank-sync-signal'
+import { invalidateReferenceData } from '@/lib/reference-data/invalidate'
 import {
   claimConnectionsLoad,
   clearBusyConnection,
@@ -162,6 +163,9 @@ export function useBankSync() {
       // Tell the neighbouring status chip to refetch so it doesn't keep showing
       // the pre-sync "synced Nd ago" until a hard reload.
       notifyBankSyncUpdated()
+      // The account chooser reads cash accounts from the session cache
+      // (lib/reference-data); a sync can change balances, so refetch them.
+      void invalidateReferenceData('ref:cash-accounts')
       router.refresh()
     } catch (error) {
       toast({
diff --git a/lib/reference-data/__tests__/fiscal-scope.test.ts b/lib/reference-data/__tests__/fiscal-scope.test.ts
new file mode 100644
index 00000000..338aa4d4
--- /dev/null
+++ b/lib/reference-data/__tests__/fiscal-scope.test.ts
@@ -0,0 +1,89 @@
+import { describe, it, expect } from 'vitest'
+import { prepareFiscalPeriods, resolveInitialFiscalScope } from '../fiscal-scope'
+import { ALL_YEARS_VALUE } from '@/components/common/fiscal-year-storage'
+import type { FiscalPeriod } from '@/types'
+
+const period = (id: string, start: string, end: string) =>
+  ({ id, name: id, period_start: start, period_end: end }) as unknown as FiscalPeriod
+
+const p2024 = period('p2024', '2024-01-01', '2024-12-31')
+const p2025 = period('p2025', '2025-01-01', '2025-12-31')
+const p2026 = period('p2026', '2026-01-01', '2026-12-31')
+const p2027 = period('p2027', '2027-01-01', '2027-12-31')
+const TODAY = '2026-08-26'
+
+describe('prepareFiscalPeriods', () => {
+  it('sorts newest first and can hide periods that have not started', () => {
+    const all = prepareFiscalPeriods([p2024, p2027, p2026, p2025], false, TODAY)
+    expect(all.map((p) => p.id)).toEqual(['p2027', 'p2026', 'p2025', 'p2024'])
+    const started = prepareFiscalPeriods([p2024, p2027, p2026, p2025], true, TODAY)
+    expect(started.map((p) => p.id)).toEqual(['p2026', 'p2025', 'p2024'])
+  })
+
+  it('does not mutate the input', () => {
+    const input = [p2024, p2026]
+    prepareFiscalPeriods(input, false, TODAY)
+    expect(input.map((p) => p.id)).toEqual(['p2024', 'p2026'])
+  })
+})
+
+describe('resolveInitialFiscalScope', () => {
+  const periods = prepareFiscalPeriods([p2024, p2025, p2026], false, TODAY)
+
+  it('restores a persisted period that still exists', () => {
+    expect(resolveInitialFiscalScope(periods, 'p2025', { includeAllOption: true })).toEqual({
+      periodId: 'p2025',
+      period: p2025,
+    })
+  })
+
+  it('ignores a stale persisted id and falls back per the surface', () => {
+    expect(resolveInitialFiscalScope(periods, 'gone', { includeAllOption: true })).toBeNull()
+    expect(resolveInitialFiscalScope(periods, 'gone', { includeAllOption: false })).toEqual({
+      periodId: 'p2026',
+      period: p2026,
+    })
+  })
+
+  it('honours an explicit "all years" only where the surface allows it', () => {
+    expect(resolveInitialFiscalScope(periods, ALL_YEARS_VALUE, { includeAllOption: true })).toEqual({
+      periodId: null,
+      period: null,
+    })
+    expect(resolveInitialFiscalScope(periods, ALL_YEARS_VALUE, { includeAllOption: false })).toEqual({
+      periodId: 'p2026',
+      period: p2026,
+    })
+  })
+
+  it('with nothing stored: all-years surfaces stay unfiltered, others pick the newest', () => {
+    expect(resolveInitialFiscalScope(periods, null, { includeAllOption: true })).toBeNull()
+    expect(resolveInitialFiscalScope(periods, null, { includeAllOption: false })).toEqual({
+      periodId: 'p2026',
+      period: p2026,
+    })
+  })
+
+  it('preferLatestEnded opens on the most recently ended period and ignores the stored choice', () => {
+    expect(
+      resolveInitialFiscalScope(periods, 'p2024', { includeAllOption: false, preferLatestEnded: true, today: TODAY }),
+    ).toEqual({ periodId: 'p2025', period: p2025 })
+  })
+
+  it('preferLatestEnded falls back to the newest period when none has ended', () => {
+    const onlyCurrent = prepareFiscalPeriods([p2026], false, TODAY)
+    expect(
+      resolveInitialFiscalScope(onlyCurrent, null, { includeAllOption: false, preferLatestEnded: true, today: TODAY }),
+    ).toEqual({ periodId: 'p2026', period: p2026 })
+  })
+
+  it('returns null for an empty list on every path', () => {
+    expect(resolveInitialFiscalScope([], null, { includeAllOption: false })).toBeNull()
+    expect(resolveInitialFiscalScope([], ALL_YEARS_VALUE, { includeAllOption: false })).toBeNull()
+    expect(resolveInitialFiscalScope([], 'x', { includeAllOption: false, preferLatestEnded: true })).toBeNull()
+    expect(resolveInitialFiscalScope([], ALL_YEARS_VALUE, { includeAllOption: true })).toEqual({
+      periodId: null,
+      period: null,
+    })
+  })
+})
diff --git a/lib/reference-data/fiscal-scope.ts b/lib/reference-data/fiscal-scope.ts
new file mode 100644
index 00000000..acd4c058
--- /dev/null
+++ b/lib/reference-data/fiscal-scope.ts
@@ -0,0 +1,75 @@
+/**
+ * Initial fiscal-year scope resolution shared by FyPicker and
+ * FiscalYearSelector. Pure so the restore rules (persisted choice, "all
+ * years", newest started period, most recently ended period) can be tested
+ * without React, and so both pickers cannot drift apart again.
+ */
+
+import type { FiscalPeriod } from '@/types'
+import { ALL_YEARS_VALUE } from '@/components/common/fiscal-year-storage'
+
+export function todayIso(): string {
+  return new Date().toISOString().split('T')[0]
+}
+
+/** Newest first; optionally drops periods that have not started yet. */
+export function prepareFiscalPeriods(
+  periods: readonly FiscalPeriod[],
+  hideFuturePeriods: boolean,
+  today: string = todayIso(),
+): FiscalPeriod[] {
+  return periods
+    .filter((p) => !hideFuturePeriods || p.period_start <= today)
+    .sort((a, b) => b.period_start.localeCompare(a.period_start))
+}
+
+export interface FiscalScopeOptions {
+  /** Whether "all years" (null) is a valid selection on this surface. */
+  includeAllOption: boolean
+  /**
+   * Filing surfaces: ignore the persisted choice and open on the most
+   * recently ended period (only an ended year can be declared).
+   */
+  preferLatestEnded?: boolean
+  today?: string
+}
+
+export interface FiscalScopePick {
+  periodId: string | null
+  period: FiscalPeriod | null
+}
+
+/**
+ * What the picker should select on load, or null when nothing should be
+ * auto-selected. `periods` must already be prepared (newest first);
+ * `stored` is the raw persisted value for this company (or null).
+ */
+export function resolveInitialFiscalScope(
+  periods: readonly FiscalPeriod[],
+  stored: string | null,
+  options: FiscalScopeOptions,
+): FiscalScopePick | null {
+  const newest = periods[0] ?? null
+
+  if (options.preferLatestEnded) {
+    const today = options.today ?? todayIso()
+    const pick = periods.find((p) => p.period_end < today) ?? newest
+    return pick ? { periodId: pick.id, period: pick } : null
+  }
+
+  if (stored === ALL_YEARS_VALUE) {
+    if (options.includeAllOption) return { periodId: null, period: null }
+    return newest ? { periodId: newest.id, period: newest } : null
+  }
+
+  if (stored) {
+    const match = periods.find((p) => p.id === stored)
+    if (match) return { periodId: match.id, period: match }
+  }
+
+  if (!options.includeAllOption && newest) {
+    return { periodId: newest.id, period: newest }
+  }
+
+  return null
+}
diff --git a/scripts/checks/antipatterns-baseline.json b/scripts/checks/antipatterns-baseline.json
index 6690f40d..3dffb7fb 100644
--- a/scripts/checks/antipatterns-baseline.json
+++ b/scripts/checks/antipatterns-baseline.json
@@ -34,7 +34,7 @@
     ]
   },
   "rawReferenceFetch": {
-    "count": 55,
+    "count": 51,
     "files": [
       "app/(dashboard)/assets/[id]/dispose/page.tsx",
       "app/(dashboard)/bookkeeping/year-end/page.tsx",
@@ -47,7 +47,6 @@
       "app/(dashboard)/salary/employees/[id]/page.tsx",
       "app/(dashboard)/salary/runs/[id]/page.tsx",
       "app/(dashboard)/supplier-invoices/[id]/page.tsx",
-      "app/(dashboard)/transactions/page.tsx",
       "components/articles/ArticleForm.tsx",
       "components/bookkeeping/BookingTemplatePicker.tsx",
       "components/bookkeeping/ChartOfAccounts.tsx",
@@ -55,12 +54,9 @@
       "components/bookkeeping/CorrectionEntryDialog.tsx",
       "components/bookkeeping/EditAccountDialog.tsx",
       "components/bookkeeping/JournalEntryForm.tsx",
-      "components/bookkeeping/JournalEntryList.tsx",
       "components/bookkeeping/StrikeLinesDialog.tsx",
       "components/bookkeeping/TemplateBookDialog.tsx",
       "components/common/CashAccountSelector.tsx",
-      "components/common/FiscalYearSelector.tsx",
-      "components/common/FyPicker.tsx",
       "components/dimensions/types.ts",
       "components/extensions/general/ArcimMigrationWorkspace.tsx",
       "components/extensions/general/BookDirectlyDialog.tsx",