How is the accounting reference date set?

The accounting reference date is the date in each year to which accounts will be drawn up. The date depends on the date of incorporation as it is the last day of the month in which the anniversary of incorporation falls. For example, if your company is incorporated on 4 March this year, the accounting reference date will be 31 March, and its first financial year must end on 31 March next year (or within seven days of that date).

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