From 2026, boards of UK-listed companies will be required to publicly declare whether their material controls are effective. The new requirements under Provision 29 of the UK Corporate Governance Code ...
The 2026 year-end reporting cycle marks the first real test of how well boards and their auditors can demonstrate the ...
The Financial Reporting Council has published a 'mythbuster' on auditors' responsibilities in relation to Provision 29 of the UK Corporate Governance Code 2024 as well as three revised UK auditing ...