For financial years beginning on or after 1 January 2026, the UK Corporate Governance Code (Provision 29) requires boards to issue a formal declaration on the effectiveness of their material internal controls. This is the UK’s version of the US Sarbanes-Oxley Act, and it has fundamentally changed the workload for Audit and Risk Committees.

2026: The Year of Evidence While the first statements will appear in 2027 annual reports, the evidence must be gathered throughout 2026. Boards cannot wait until year-end to test their controls; they need a continuous audit trail.

Enactia: Your Engine for Provision 29 Assurance

1. Continuous Control Monitoring: Link your internal controls to real-time evidence, ensuring that “effectiveness” is proven, not just assumed.

2. Deficiency Tracking: Identify and remediate control gaps instantly. Enactia provides an automated workflow to track remediation before it reaches the annual report.

3. Unified Reporting: Generate high-level assurance dashboards for the Board, providing the “explain” or “comply” data needed for the final declaration.

Build your 2026 evidence trail with confidence. > Request your Enactia Governance Demo here →