There have been made some safety routines in the fiscal years since this info was made. If you are sure there are no transactions on the company, the easiest way to change the fiscal year is to use phpMyAdmin.
However the proper way to do it in FrontAccounting is:
1. The current fiscal year is 01-01-2011 to 31-12-2011.
2. Create a fiscal year 01-01-2012 to 31-03-2012. A short dummy year.
3. Create a fiscal year 01-04-2012 to 31-03-2013. Set this year as active on the company setup.
4. Close and delete year 01-01-2011 to 31-12-2011.
5. Close and delete year 01-01-2012 to 31-03-2012. The dummy year.
6. Create a fiscal year 01-04-2011 to 31-03-2012. Set this year as active on the company setup.
You are now ready to start your transactions. You will now have 2 fiscal years on the company. but you are currently using the first one.
I will fix the update on the Wiki.