We use necessary cookies to make our site work (for example, to manage your usage journey on the site). We also use some additional cookies (including third-party cookies) to help us improve the site functionality and user experience. For more information, on how these cookies work please see our Cookies Notice.

Check your settings below and select the cookies you’re happy with.

Strictly Necessary Cookies

These cookies are necessary for the website to function and cannot be switched off in our systems. They are usually only set in response to actions made by you which amount to a request for services, such as setting your privacy preferences, logging in or filling in forms.

Non-essential Cookies

These cookies are used for various purposes:

To allow us to count visits and traffic sources so we can measure and improve the performance of our site. They help us to know which pages are the most and least popular and see how visitors move around the site. All information these cookies collect is aggregated and therefore anonymous. If you do not allow these cookies we will not know when you have visited our site and will not be able to monitor its performance.
To provide enhanced functionality and personalisation. They may be set by us or by third party providers whose services we have added to our pages. If you do not allow these cookies then some or all of these services may not function properly.
Set by our site by our advertising partners. They may be used by those companies to build a profile of your interests and show you relevant adverts on other sites. They do not store information which allows us to identify you personally but are based on uniquely identifying your browser and internet device. If you do not allow these cookies, you will experience less targeted advertising.

Find out more about www.allaboutcookies.org or view our cookie policy.

FCA Website
PRA Rulebook
Glossary
Useful Links
Contact Us

Search the Handbook

Advanced Search

Home
FCA Handbook
What's New
Instruments
Forms
Guides
Technical Standards
Level 3 Materials

Join Up
Log in

User name

User password

Forgotten your password? Register a new account

Home
FCA Handbook
Glossary
accounting reference date

Table of Contents
Content
Instruments

Latest
Point in Time 06/08/2021
Browse by topics
Level 3 Materials

Show timeline

Select a Version:

Reset to Today

To access the FCA Handbook Archive choose a date between 1 January 2001 and 31 December 2004.

Content Options:

Content Options

Legal Instruments

Add to favourites

View Options:

View Full Screen

More Resources:

External link Handbook Publications

External link Consultation papers, Discussion papers, Policy statements

Plain content Derivations & destinations

You are viewing the version of the document as on 2021-08-06.

Timeline guidance

Alternative versions

2005-01-01
2006-08-06
2008-06-06
2009-04-01

Point in time

2021-08-06

accounting reference date

413(1) (except in COLL63):
1. (a) (in relation to a company incorporated in the United Kingdom under the Companies Acts) the accounting reference date of that company determined in accordance with section 5439154 of the Companies Act 542006;54
2. (b) (in relation to any other body) the last day of its financial year.
(2) (in COLL 63): the date stipulated in the prospectus 30 on which the annual accounting period of an authorised fund ends.

Is there anything wrong with this page?

Contact us
Accessibility
Help

Terms & Conditions
Legal Information
Privacy Policy