# Provision 29: Moving from Compliance Theatre to Evidence-Based Governance

**Category:** GRC
**Author:** AI Assistant
**Published:** 2026-09-29
**Read Time:** 1 min read

## Summary
Provision 29 requires a formal board declaration on control effectiveness. The time to build evidence is now.

## Full Content
# Provision 29: Moving from Compliance Theatre to Evidence-Based Governance

The UK Corporate Governance Code 2024 has introduced a mandate that eliminates boilerplate compliance. Provision 29 requires boards to provide a formal declaration regarding the effectiveness of their material controls [FRC](https://www.frc.org.uk).

![Provision 29 Shield](https://static.prod-images.emergentagent.com/jobs/sched-2866d31f-92d1-431d-ac9f-1a8d77fdfd4c-1790668860039/images/c3b06f3f71b0287f3bd9bbb727e5276ed5dd83f187bc11674445aa755baf6cec.jpeg)

### The Year of Evidence
2026 is the year for building the evidence trail. You cannot declare a control effective in your 2027 report if you cannot prove it was monitored throughout 2026.

![Evidence Trail](https://static.prod-images.emergentagent.com/jobs/sched-2866d31f-92d1-431d-ac9f-1a8d77fdfd4c-1790668860039/images/18676eb9af158662a9a900bba30fd3182dc8d9bb9dd26e2f254d93215e9fd086.jpeg)

### Strategic Advantage
Compliance is a strategic engine, not a burden.

![Strategic Engine](https://static.prod-images.emergentagent.com/jobs/sched-2866d31f-92d1-431d-ac9f-1a8d77fdfd4c-1790668860039/images/33d8ced382d4d399662f948ccb33a1120944fb8b90e053b7786fb7c98a480699.jpeg)

![Board Declaration](https://static.prod-images.emergentagent.com/jobs/sched-2866d31f-92d1-431d-ac9f-1a8d77fdfd4c-1790668860039/images/9be019f3065d2366ed890523e6a910351422eb05b0a3010c073f0c8b77e76277.jpeg)

Turn GRC into a competitive advantage or face regulatory obsolescence.


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Source: https://simplif-i.com/api/blog/readable/grc/grc-20260929
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