392 Alteration of accounting reference date
392 Alteration of accounting reference date
Companies Act 2006 | Legislation

(1)     A company may by notice given to the registrar specify a new accounting reference date having effect in relation to—

(a)     the company's current accounting reference period and subsequent periods, or

(b)     the company's previous accounting reference period and subsequent periods.

A company's “previous accounting reference period” means the one immediately preceding its current accounting reference period.

(2)     The notice must state whether the current or previous accounting reference period—

(a)     is to be shortened, so as to come to an end on the first occasion on which the new accounting reference date falls or fell after the beginning of the period, or