18
Notifications Regarding Change of Accounting Reference Date
18.1
A firm must notify the PRA if it changes its accounting reference date by submitting the form referred to in Notifications 10.2 (Standing Data Form).
- 01/01/2016
18.2
When a firm extends its accounting period, it must make the notification in 18.1 before the previous accounting reference date.
- 01/01/2016
18.3
When a firm shortens its accounting period, it must make the notification in 18.1 before the new accounting reference date.
- 01/01/2016
18.4
The Notifications Part, including Notifications 5.3A and 5.5 (Core Information Requirements), applies to any notification made under 18.1.
- 01/01/2016