The accounting reference date is the day and month on which a company's financial year ends each year. Companies House uses it to set the deadline for filing the company's annual accounts.
What it is
The accounting reference date (ARD) is the date a company’s financial year ends. Companies House sets it automatically when the company is incorporated, as the last day of the month in which the anniversary of incorporation falls. A company incorporated on 15 January gets an ARD of 31 January.
Why it matters
The ARD fixes the filing deadline. A private company must file its accounts within 9 months of the ARD, and a public company within 6 months. The company’s first accounts are due 21 months after incorporation (18 for a public company).
Changing it
A company can change its ARD with form AA01. You can shorten a year as often as you need to today; you can extend one to a maximum of 18 months, usually only once every five years. From 1 April 2028 you will also need a business reason to shorten more than once in five years.
Read more: Companies House filing deadlines and your accounting reference date.