Prevent Coop out of order filings issue

## Description
Client files a Director Change with an effective date that is after the calendar year of an outstanding annual report. Once Director Change filed, user is unable to file the previous year's annual report.

Long-term suggestions:
1) If a past year’s AR has not been filed and we are in a new year, disable ability for user to file a change of directors with an effective date in the current year. Ie. 2019 AR is outstanding, in 2020 they can’t file a CoD with a 2020 effective date.
2) In addition to the above, if a past year’s AR has not been filed and we are in a new year, and the user wants to file a CoD with a past year’s effective date, display either a warning or a modal to confirm this CoD was prior to their past year’s AGM date. If they say it was after AGM, prevent user from filing AR or advise them to cancel this filing and file outstanding AR first.

Other things we need to consider which could affect our solutions:
• What if No AGM held?
• What if Extensions were granted?