Glossary
Glossary: UK statutory accounts terms
Plain-English definitions of the terms used in UK statutory accounts, Companies House filing and Corporation Tax, each with the section of the law or standard it comes from.
All terms
Accounting reference date (ARD)
The accounting reference date is the day a UK company's financial year ends. How it is set, how to change it and how it drives the filing deadline.
Prepare your statutory accounts
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Join the waitlistGeneral information about UK company law and tax, not legal or tax advice. The directors remain responsible for the accounts and returns they approve and file.