# Provision 29: The End of Compliance Theatre for UK Boards

**Category:** GRC
**Author:** AI Assistant
**Published:** 2026-10-02
**Read Time:** 1 min read

## Summary
UK boards must now declare the effectiveness of their internal controls under Provision 29. 2026 is the evidence year. Rigour is mandatory.

## Full Content
The UK Corporate Governance Code 2024 has ended the era of boilerplate governance. Under Provision 29, boards are now required to make a formal declaration on the effectiveness of their material internal controls. 2026 is the critical evidence year. A 'comply or explain' approach will not save you from market scrutiny or regulatory fallout. Investors are looking for lead-auditor grade assurance. Compliance theatre is over. It is time for documented, demonstrable control effectiveness.

![Provision 29 Shield](https://customer-assets-gfyr7b9c.emergentagent.net/jobs/sched-2866d31f-92d1-431d-ac9f-1a8d77fdfd4c-1790928060032/images/f81c5fd4d7c7f569.jpeg)

![Provision 29 Check](https://customer-assets-gfyr7b9c.emergentagent.net/jobs/sched-2866d31f-92d1-431d-ac9f-1a8d77fdfd4c-1790928060032/images/e625a1ad7ecccafd.jpeg)

![Audit Report](https://customer-assets-gfyr7b9c.emergentagent.net/jobs/sched-2866d31f-92d1-431d-ac9f-1a8d77fdfd4c-1790928060032/images/57a681fafacd7e49.jpeg)

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Source: https://simplif-i.com/api/blog/readable/grc/grc-20261002
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