# Provision 29: The End of Governance Theater

**Category:** GRC
**Author:** John Hotham
**Published:** 2026-09-17
**Read Time:** 1 min read

## Summary
UK Corporate Governance Code Provision 29 requires evidence, not just assertions. The board is now personally responsible for control effectiveness.

## Full Content
Governance theater is over. Under Provision 29 of the UK Corporate Governance Code, boards must now provide a formal statement on the effectiveness of their internal controls. Ticking a box is no longer sufficient. You need evidence.

This shift places personal accountability on the board for the first time. If a control fails and you have declared it effective without rigorous testing, you are exposed. Compliance is no longer about avoiding fines. It is about professional survival.

Implement a real GRC framework that tracks effectiveness in real-time. Do not wait for an audit to find the gaps. Simplif-i ensures your governance is backed by data, not just hope.

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