# Provision 29: The End of "Comply or Explain" Laziness

**Category:** GRC
**Author:** John Hotham
**Published:** 2026-06-23
**Read Time:** 1 min read

## Summary
The UK Corporate Governance Code Provision 29 is now active. Boards must declare the effectiveness of internal controls. There is no longer a place for lucky outcomes.

## Full Content
Luck is not a strategy. As of 2026, the UK Corporate Governance Code Provision 29 requires boards to provide a formal declaration regarding the effectiveness of their internal controls. This is the UK's "SOX" moment. The era of "comply or explain" as a loophole is over.

Audit readiness is now a 365-day requirement. If you cannot demonstrate a robust, documented, and tested control environment, you are in breach of the code. This is a direct test of board accountability and risk monitoring.

Simplif-i provides the framework for this new era of governance. We move beyond "tick-box" compliance to genuine risk intelligence. We ensure your controls are not just present but performant. In the new regulatory landscape, ignorance is no defense.

---
Source: https://simplif-i.com/api/blog/readable/grc/provision-29-end-of-comply-or-explain
Web Version: https://simplif-i.com/blog/grc/provision-29-end-of-comply-or-explain
© Simplif-i - Unified Business Management Platform