Annual Confession
All Catholics who have attained the use of reason, and are in sin, even if they have not yet received their first Holy Communion, or whether they are able to go to Holy Communion or not, are obliged to confess their sins to the Priest at least once during the year under pain of mortal sin.
Hence, small children who may be supposed to have the use of reason, must be prepared and sent to Confession.
This annual confession is not the Easter duty, although the time usually fixed for it, begins at Easter and extends to the following Easter.
The Easter duty concerns Holy Communion.
The confession, however, made in compliance with one’s Easter duty, suffices also for the fulfilling of this duty of annual confession.
An adult who goes neither to confession nor to Communion during a whole year, is guilty, therefore, of breaking two distinct precepts of the Church.
This annual confession may be made to any Priest empowered in a place to hear confessions.