# The Small Companies and Groups (Accounts and Directors' Report) Regulations 2008, Paragraph 12


Accounting policies and measurement bases must 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/uksi/2008/409/schedule/1/paragraph/12 (the official version)
Page: https://openlegislation.uk/small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.