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Some Poskim rule that one should not accept the holiday of Rosh Hashanah earlier than required, and certainly to not make Kiddush prior to the start of the Holiday, in order not to precede the time of judgement and severeities. Practically, however, this ruling is omitted from the Shulchan Aruch, and on the contrary, it remains a Biblical command to accept Rosh Hoshanah early, as applies by every Shabbos and every Holiday. Likewise, one may choose to make Kiddush early, after accepting the Holiday.
 Opinion of Mahara Mivina, brought in Teshuvas Maharil 33 “Some do not eat during the day [of Erev Rosh Hashanah] in order not to add from the weekday to the holy on this Yom Tov, being that it is a day of judgement.” ; See Shoel Umeishiv Reviah 3:125; Mahariy Engel Yuma 81b; Shnos Chaim 61; Mikraeiy Kodesh 4
 See Maharil ibid “On this reason I have wondered, as one has already accepted the Holiday in prayer, however, perhaps the main accpetnace is by Kiddush which is Biblical.”
 M”A 581:10; Maharil ibid in previous footnote questions the stringent opinion; See Admur 608:1; Poskim ibid who discuss this opinion in the Maharil