# The Small Companies and Groups (Accounts and Directors' Report) Regulations 2008, Paragraph 15A


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/2008/409/schedule/1/paragraph/15A (the official version)
Page: https://openlegislation.uk/small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-15A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.