accounting reference date


accounting reference date
= ARD
The date at the end of an accounting reference period, i.e. the financial year for a company, as notified to the Registrar of Companies. For companies incorporated after 1 April 1990, it is normally taken as the last day of the month in which the anniversary of incorporation falls. Companies wishing to change their ARD must notify Companies House in advance.

Accounting dictionary. 2014.

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