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Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as FinTech, marketing, media, new technology, security.
Article
AI, MNPI, And The SEC: How Existing Law Applies To Model-Driven Trading
When an AI system is trained on material nonpublic information, MNPI, and then used to inform or execute trades, the firm deploying that system may face insider trading liability, even if no human trader ever directly reviewed the underlying data. The SEC has not yet brought a case on this precise theory, but recent enforcement actions, particularly its 2023 settlement with Virtu Financial, establish the compliance framework most likely to govern AI-driven trading. The legal risk is no longer hypothetical.
United States Commercial
GU
Gesmer Updegrove LLP
Article
What GCs Should Consider For US AI Deployment In 2026
Organizations are discovering that their initial AI governance frameworks, designed for simple chatbot use and employee prompting, are no longer sufficient for managing AI embedded across enterprise systems, from SaaS platforms to autonomous agents. General counsels must now pressure-test whether their existing policies can handle the complexities of agentic AI, third-party vendor risks, intellectual property concerns, and an evolving patchwork of AI-specific regulations.
United States Technology
SP
Squire Patton Boggs LLP
Article
HHS Expands Use Of AI In Detection Of Healthcare Fraud
The U.S. Department of Health and Human Services has launched a new initiative using artificial intelligence to analyze years of audit reports from federal healthcare funding recipients across all 50 states. This program, called AERO, aims to identify unaddressed audit deficiencies and combat healthcare fraud by leveraging AI tools like ChatGPT to review extensive audit documentation that would typically go unexamined.
United States Healthcare
SM
Sheppard, Mullin, Richter & Hampton LLP
Article
Connecticut Enacts Comprehensive AI Legislation: Key Obligations For Developers And Deployers
Connecticut's Senate Bill 5 establishes comprehensive regulations for artificial intelligence use across multiple sectors, with particular focus on employment decisions, AI companions, and frontier model safety. The legislation introduces transparency requirements, disclosure obligations, and consumer protections while creating a regulatory sandbox for AI innovation.
United States Technology
HK
Holland & Knight
Article
Legal Project Management: Improve Efficiency and Control Costs
Legal project management has emerged as a critical response to mounting pressure on legal departments and outside counsel. By applying structured project management principles to legal matters, LPM brings cost control, accountability, and operational discipline to work that has traditionally lacked all three. As client demands for transparency intensify and alternative fee arrangements become standard, understanding how LPM transforms legal service delivery has become essential for both in-house teams and l
United States Technology
Axiom
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