An accounting reference date (ARD) is the last date of a company’s financial year.

It determines:

The end of the accounting period

The date up to which financial statements are prepared

The deadline for filing annual accounts

For example, if a company’s accounting reference date is 31 March, its financial statements will be prepared up to 31 March each year.

In simple terms, the accounting reference date is the official year-end date for preparing a company’s accounts.