# Companies Act 1985, Paragraph 18

Extent: E+W+S

Accounting policies shall be applied consistently within the same accounts and from one financial year to the next.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/9/paragraph/18 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-9/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.