NCSC highlights how cyber incident sharing can meet market disclosure duties
NCSC explains how cyber incident information sharing can meet market disclosure obligations, with organisations responsible for case-by-case decisions.
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GRC news & analysis
Verified developments and practical analysis, with original sources, clear dates and the organisations affected. Earlier explainers remain labelled as implementation analysis.
FRC revises auditing standards for legal and regulatory non-compliance
Revised auditing standards set a risk-based approach, with application tied to financial periods beginning from 15 December 2027.
Read articleFCA consults on a second phase of SM&CR reforms
The regulator proposes changes to certification and senior management processes; responses are due by 22 January 2027.
Read articleAfter commencement: turn data protection reform into controlled change
The Data (Use and Access) Act illustrates why a change register needs provision-specific dates and evidence of implementation.
Read articleProvision 29: prepare the evidence before the reporting date
The revised internal-control reporting provision applies to financial years beginning on or after 1 January 2026. Start with scope, materiality and the evidence supporting the board’s conclusion.
Read articleOperational resilience after the transition deadline
The FCA's 2026 observations reinforce the need to keep testing, strengthening dependencies and informing board decisions.
Read articleFraud prevention: review the process in operation
After implementation, the useful question is whether prevention measures influence real decisions, transactions and representations.
Read articleThe accountability review: what evidence should the board see?
Use the ICO's accountability resources to structure a proportionate review, then show decisions and unresolved weaknesses.
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