# Glossary: UK statutory accounts terms

Source: https://www.statutoryaccounts.io/glossary/

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)](https://www.statutoryaccounts.io/glossary/accounting-reference-date/)

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.

## Related pages

- [Software and AI for UK statutory accounts](https://www.statutoryaccounts.io/software/)
- [Questions and answers](https://www.statutoryaccounts.io/questions/)
- [Tools and templates](https://www.statutoryaccounts.io/tools/)
- [Statutory accounts for UK companies](https://www.statutoryaccounts.io/guides/statutory-accounts/)
- [Filing accounts at Companies House](https://www.statutoryaccounts.io/guides/companies-house-filing/)