UK Accounting Glossary
An entity that is recognised by the law as a legal person.
An Artificial person is an entity that is recognised by the law as a Legal Person i.e. an entity holding legal rights and duties distinct from the individuals whom comprise it.
For example: A registered company is a person in the sense that it can sue or be sued, as well hold property etc. in it’s own name.
A company is not however, an individual or natural person.
An artificial person is sometimes also referred to in Law as a juridical person, fictitious person, legal person, juristic person or moral person.
A registered company is regarded by the law as a person: albeit an artificial person.
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This glossary post was last updated: 6th May 2019.