...because from the Church's precept all believers are bound to take the communion of the sacrament at least once a year, on the feast of Easter especially, therefore the Church decreed that once a year when the time for taking the Eucharist is near all believers should confess. Therefore, I say that delaying confession until this time [i.e., Lent], essentially speaking, is permitted but it can become unlawful accidentally, e.g., if a moment in which confession is required should be near, or if someone delays confession out of contempt. And likewise such a delay may be accidentally meritorious if he delays so that he may confess more prudently or more devoutly because of the holy season.
[Thomas Aquinas, Quodlibetal Questions 1 and 2, Edwards, tr., PIMS (Toronto: 1983) pp. 53-54]