In forceUS

SEC AI-Related Disclosure Requirements

The SEC has brought enforcement actions and issued guidance requiring public companies to accurately disclose their use of AI in securities filings, avoid "AI washing," and ensure investment advisers do not misrepresent their use of AI in client communications.

Jurisdiction

US

Enforcement

January 1, 2024

Maximum penalty

SEC enforcement actions; civil penalties vary

Key obligations

  • 01Accurate disclosure of AI use in SEC filings
  • 02Prohibition on AI washing
  • 03Investment adviser conduct standards for AI
  • 04Risk factor disclosure for material AI dependencies

Vendors that support SEC AI Disclosure

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Last verified April 21, 2026. Informational summary only — not legal advice. Consult qualified counsel for specific obligations.