# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 20A: Accounting principles


The opening balance sheet for each financial year shall correspond to the closing balance sheet for the preceding financial year.

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Source: https://www.legislation.gov.uk/uksi/2008/410/schedule/3/paragraph/20A (the official version)
Page: https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-20A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.