The axial ratio is generally reported in the direction of the main lobe / maximal gain.
If your antenna gain is being reported at bore sight direction (Θ=φ=0), then it would make sense that your axial ratio is also reported in that direction.
For example, if your antenna has
7 dBi gain at bore sight with 6 dB axial ratio AND 1 dBi gain at Θ=30 deg with 2 dB axial ratio
it would be considered false to report the 7 dBi gain information together with only the 2 dB axial ratio value
Either report values over all the coordinates, or pick a single coordinate direction and stick to it consistently.