Provision 29 Readiness: Is Your Board Prepared for the 2026 Declaration?
The UK Corporate Governance Code now requires material internal control declarations. Are you audit-ready?
Provision 29 of the UK Corporate Governance Code is no longer a future problem. It is a 2026 reality. Boards must now review the effectiveness of material internal controls and make an explicit declaration in the annual report.
Audit readiness is not a year-end exercise. It requires a 12-month evidence trail. If you cannot show the board a clear link between principal risks and material controls, you are not ready.
The declaration requires evidence of testing, monitoring, and remediation. Relying on 'best efforts' or manual spreadsheets will fail under auditor scrutiny. You need a structured GRC framework that maps risk to ownership.
Assess your readiness today. Identify the gaps in your control monitoring. Provision 29 is a test of corporate maturity. Ensure your board can sign that declaration with confidence, backed by 'Lead Auditor' grade evidence.
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