Guernsey:
Company Law In Guernsey - Accounting Date
26 February 1999
KPMG
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There are no legal requirements as to the choice of an accounting date. This is primarily a matter of convenience (e.g., group accounting date). For a resident (not exempt) company the change of an accounting date requires the consent of the Administrator of Income Tax.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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