Financial resilience and accounts
Annual accounts deadline and reporting periods
Annual report and accounts (FIN-A)
What is Annual accounts?
Your firm's annual report and accounts, sent to the FCA.
Who submits it, how often and when
- Who submits it
- MIFIDPRU investment firms, mortgage lenders and administrators, custody and depositary firms, and certain other investment firms. Mortgage and insurance brokers and consumer credit firms are not included. Authorised professional firms are mostly excluded.
- Frequency
- Once a year.
- Reporting period
- The accounting year ending on your accounting reference date.
- Deadline
- 80 business days after your accounting reference date
Worked example for your accounting reference date
With an accounting reference date of 31 March: your next Annual accounts periods end and are due as follows (worked out on 3 November 2026).
- Period ending 31 March 2027, due 23 July 2027
With an accounting reference date of 31 December: your next Annual accounts periods end and are due as follows (worked out on 3 November 2026).
- Period ending 31 December 2026, due 27 April 2027
Dates skip weekends and England and Wales bank holidays where the deadline is counted in business days. Your own RegData schedule is the authority.
Where the rule comes from
for all other firms, within 80 business days of the accounting reference date.
- Source: SUP 16.7A.3R, 16.7A.8R (confidence: medium)
Get your own Annual accounts dates
Enter your FRN and ARD and see every return that is likely to apply to your firm, with period ends and due dates for the next 12 months.
Build my reporting calendarWant the wider picture? Read the full guide: FCA regulatory reporting deadlines 2026/27.
Annual accounts: common questions
Who has to submit Annual accounts?
MIFIDPRU investment firms, mortgage lenders and administrators, custody and depositary firms, and certain other investment firms. Mortgage and insurance brokers and consumer credit firms are not included. Authorised professional firms are mostly excluded. Your firm's RegData schedule shows whether Annual accounts is on your list.
How often is Annual accounts submitted?
Annual accounts is submitted Once a year.. The accounting year ending on your accounting reference date.
What is the Annual accounts deadline?
The deadline is 80 business days after your accounting reference date. Business-day deadlines skip weekends and England and Wales bank holidays. Source: SUP 16.7A.3R, 16.7A.8R. Confirm the date in your own RegData schedule.
Can I work out my Annual accounts dates automatically?
Yes. Enter your FRN and accounting reference date in the FCA regulatory reporting calendar and it will list your period ends and due dates for the next 12 months, with a calendar file you can download.
This page is a planning aid, not regulatory advice. Your firm's RegData schedule is the authority on which returns you must submit and when.