SEC AI Disclosure Guidance
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The SEC has adopted no dedicated AI disclosure rule; expectations operate through existing principles-based requirements — accuracy and reasonable basis for AI claims, and material-risk disclosure under Regulation S-K (operations, cybersecurity, data, IP, workforce). The Commission has brought "AI-washing" enforcement (e.g., the 2025 settled charges against Presto Automation over misstated AI-product capabilities), and AI remains a stated examination priority for 2026. Public companies are expected to be able to substantiate AI claims and describe board-level AI oversight, vendor risk, and model-validation practices where material. No dedicated AI rulemaking is pending as of early 2026.
This summary was verified against the cited primary and authoritative sources on the retrieval date shown and is provided for general information only — it is not legal advice. Regulations change; confirm current requirements with counsel.
- D&O Diary — AI, the SEC, and the 2026 reporting season · Retrieved 2026-08-02
- Status
- active
- Minimum plan
- pilot