Accounting Reference Date

Under Section 391 of the Companies Act 2006, the accounting reference date is the date on which the financial year of a company ends, defining the period for which its statutory accounts are to be prepared.

A company can nominate its accounting reference date by giving appropriate notice within nine months of incorporation. If not specified then the accounting reference date will be the last day of the month in which the anniversary of the company's incorporation falls (for companies incorporated after 1 April 1990). A company may change its accounting reference date by giving notice to the registrar.


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