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Company Formation  		memorandum and articles

12. What is an accounting reference date?

Your company's accounting reference date is the date in each year to which you must make up your accounts. The accounting reference date for your company will be the end of the month following the anniversary of the formation of your company or within seven days thereof.

It can be changed, subject to certain rules, by completing form 225. Your first set of accounts must be filed at Companies House within 22 months of the data of incorporation of the company.