Intelligize's recent report: “AI Legal Risks Are No Longer Theoretical” examines trends in AI-related legal risk disclosures in Form 10-K risk factors, SEC enforcement and examination activity relating to AI disclosures, and examples of AI-related legal proceedings disclosed by registrants in Item 3 (Legal Proceedings) of Form 10-K filings.
Among other topics, the report discusses the increase in AI-related legal risk disclosures in recent filings, SEC enforcement actions involving alleged "AI washing," AI-related areas of focus in the SEC's 2026 examination priorities, and litigation involving AI-related claims and disclosures. The report also highlights selected legal proceedings disclosures from recent Form 10-K filings involving allegations relating to AI capabilities, AI-related statements, and AI products.
Access additional resources on our Artificial Intelligence and Financial Reporting (see Risk Factors) pages.
This post first appeared in the weekly Society Alert!