February Company Formations: Leap Year Accounting Reference Date

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the accounting reference dateIf your company is formed this February the accounting reference date will be 28/02. It will remain as 28/02 until the next leap year (which is 2016) when it will move to 29/02. It will then revert to 28/02 until the next leap year. If a company’s initial accounting reference date is 29/02 (this would be the case if it were formed just before a leap year), this would move to 28/02 in every year that isn’t a leap year.

This post was brought to you by Mathew Aitken at Companies Made Simple – The Simplest Company Formation Service

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