Q and A's
When do I have to file my accounts?
Private companies must file accounts within 10 months of their accounting reference date (PLCs - 7 months). This can be extended if there is overseas interest and a Form 244 is lodged to gain this extension. Special rules apply to the first set of accounts if they cover a period in excess of 12 months they must be filed within 22 months of incorporation (PLCs – 19 months)
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