Provision 29: The Year of Evidence for UK Boards
Provision 29 makes boards responsible for internal controls. 2026 is the year of evidence.
Provision 29 of the 2024 UK Corporate Governance Code is now live for financial years starting in 2026. Boards are now personally responsible for declaring the effectiveness of material internal controls.\n\nThis is not a tick-box exercise. There is no external audit sign-off to hide behind. The board declaration must be backed by an evidence base built throughout 2026. If you cannot prove control effectiveness, you cannot sign the declaration.\n\nCommercial negligence is now a board-level risk. The time to build the evidence repository is now. By the time the annual report is due, it will be too late to remediate failures. Transparency is your only defense.\n\n
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