Claiming Director's salary

I have recently got a new client, a limited company with sole director and shareholder.

The previous accountant did not enter a director's salary into the accounts. The director was paid in dividends only resulting in a much higher than necessary corporation tax bill.

The previous accountant then filed a P35 showing no salary for the 2011/2012 tax year. The company has an accounting period different to the tax year.

Would I be justified in putting a director's salary into the accounts for the current set of accounts even though part of the year has been covered by the 2011/2012 tax year for which no salary has been declared on the P35?