Corporate Governance CPD for Finance Professionals 2026
Corporate governance CPD for finance professionals — the UK Corporate Governance Code 2024, Provision 29 internal controls, board reporting, and verifiable governance training.
Corporate governance has moved from a compliance checkbox to a core competency for finance professionals. The finance function plays a central role in governance — through financial reporting integrity, internal controls, risk oversight, and board-level advisory. This guide covers what corporate governance CPD should include for CFOs, Finance Directors, and senior finance managers.
Why Governance CPD Matters for Finance Teams
The FRC's UK Corporate Governance Code, the Wates Principles for large private companies, and governance requirements under Sarbanes-Oxley (for US-listed groups) create direct obligations for finance functions. CFOs and FDs are typically responsible for: the integrity of financial reporting and control environment; liaising with the audit committee; overseeing internal audit; risk management disclosures; and whistleblowing and fraud prevention. Each area requires current, structured knowledge.
What Governance CPD Should Cover
A well-rounded governance CPD programme includes: the UK Corporate Governance Code — the five principles and how they apply to finance; audit committee effectiveness; internal controls — the risk and control framework, the Three Lines model, and ICFR; board reporting — producing clear financial information for non-executive directors; risk governance — integrating financial risk into the enterprise risk framework; fraud prevention; ESG governance — how sustainability reporting connects to financial governance; and the FRC's Revised UK Corporate Governance Code 2024 changes.
The 2024 Corporate Governance Code Changes
The FRC published a revised UK Corporate Governance Code in January 2024, applying to accounting periods beginning on or after 1 January 2025. However, the most significant change for finance teams — new Provision 29, which requires FTSE 350 companies to declare that their material controls are effective — applies from accounting periods beginning on or after 1 January 2026 (one year later than the rest of the Code). This means FTSE 350 companies with December year-ends will first report under Provision 29 in their 2026 annual reports. Finance professionals at in-scope companies need CPD covering what "material controls" means in practice and how to build the evidence base for an effectiveness declaration before that deadline.
Frequently Asked Questions
Does governance CPD count as verifiable CPD? Yes. Corporate governance is a recognised area of professional competence. Online courses with assessments, professional body seminars, or board-level governance programmes all count as verifiable CPD.
How much governance CPD do I need? For senior finance professionals with governance responsibilities, 4–8 hours per year of dedicated governance CPD is typical, with additional time when the Code changes significantly.
Further Reading
Study with Learnsignal
Learnsignal provides verifiable CPD for ACCA, CIMA, and ICAEW members — flexible online courses covering tax, accounting standards, and more.
This page was last updated:
Learnsignal Education Team
Expert Tutor at Learnsignal
Qualified professional with years of experience in teaching and helping students achieve their accounting qualifications.
View all posts by Learnsignal Education Team