Topic
Provision 29
October 18, 2026 ยท AI regulation
UK Control Rules Open a Finance Automation Niche for Accounting Specialists
Provision 29 of the UK Corporate Governance Code applies to financial years beginning on or after 1 January 2026, which means the first board declarations on the effectiveness of material internal controls land in annual reports published during 2027. For accounting firms and finance-automation specialists, the work that makes those declarations defensible has to happen this year, not next.