“The second precept ("You shall confess your sins at least once a year") ensures preparation for the Eucharist by the reception of the sacrament of reconciliation, which continues Baptism's work of conversion and forgiveness.
The third precept ("You shall receive the sacrament of the Eucharist at least during the Easter season") guarantees as a minimum the reception of the Lord's Body and Blood in connection with the Paschal feasts, the origin and center of the Christian liturgy.”
What does this mean?
There is no solid rule that Catholics have to confess their sins during Lent. Although Catholics do have to go to confession once a year, it could be at any time. While not mandatory, it may be a good idea to receive the sacrament of reconciliation sometime during Lent in keeping with the spirit of the season. It also goes well with having to receive the Eucharist at least once during the Easter Season. This is especially true for those who don’t attend Mass regularly. Remember if a Catholic does not attend Mass every week, it is a mortal sin and needs to be confessed before receiving the Eucharist.