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

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.

John Hotham23 June 20261 min readGRC

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.

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