Provision 29: The End of Plausible Deniability for UK Directors
Personal liability is the new standard for internal control failures. Are you audited or just lucky?
The C-Suite can no longer hide behind 'operational oversight'. Provision 29 of the UK Corporate Governance Code has turned internal control failures into personal liability events for directors.
If your GRC framework is a set of static spreadsheets, you are exposed. The 2026 requirement is for a continuous audit trail that proves controls were not only in place but were actively monitored. Ignorance is no longer a defense; it is evidence of negligence.
Verify your controls before the regulator verifies your personal assets.
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