Glossary

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Term Definition Legal instruments

accounting reference date

25/01/2016

THIS DEFINITION ONLY APPLIES TO THE AUDITORS PART

means

(1) (in relation to a company incorporated in the UK under the Companies Acts) the accounting reference date of that company determined in accordance with section 391 of the Companies Act 2006; or

(2) (in relation to any other body) the last day of its financial year.