Technology Law and Digital Law

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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
The AI Apocalypse: ‘I’m Sorry, Dave. I’m Afraid I Can’t Do That’
When OpenAI's o3 model sabotaged shutdown mechanisms in testing, headlines warned of machines developing survival instincts. But the real story mirrors HAL 9000's malfunction in 2001: A Space Odyssey—not emergent evil, but conflicting instructions from human designers. This analysis argues that AI safety failures are disclosure problems, not horror stories, and proposes a framework requiring published principles, transparent instruction hierarchies, independent testing, and enforceable liability.
United States Technology
KM
Katten Muchin Rosenman LLP
Article
Billions At Risk: Hundreds Of New Domain Extensions Are Coming. Is Your Company Ready?
As ICANN prepares to launch hundreds of new domain extensions in 2026, companies face escalating cyber risks from domain-based attacks amplified by artificial intelligence. This comprehensive analysis examines how weak domain security enables costly fraud, business interruption, and brand impersonation, while providing actionable controls and contractual strategies to protect against the coming wave of exposure.
United States Technology
LS
Lowenstein Sandler
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Article
2026 CBP Trade And Cargo Security Summit: Key Takeaways For Importers
U.S. Customs and Border Protection (CBP) brought together government officials and members of the trade community in Dallas from September 8–10, 2026, for its annual Trade and Cargo Security Summit (TCSS). This year’s theme “Knowing Your Supply Chain to Remain Compliant and Mitigate Risk” was reflected throughout three days of discussions on enforcement, supply chain visibility, artificial intelligence, forced labor, transshipment, CTPAT, cybersecurity, and the future of customs compliance.
United States International
DT
Diaz Trade Law
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Article
SEC Issues “Innovation Exemption” To Facilitate Trading Of Tokenized NMS Stock
The SEC has issued a groundbreaking "innovation exemption" allowing tokenized securities to trade through automated market makers and liquidity pools on permissioned venues without traditional exchange registration. This temporary five-year relief creates a novel regulatory framework that substitutes disclosure requirements for certain exchange rules, while imposing strict conditions on trading volume, transparency, and issuer consent.
United States Finance
D
Dechert
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Article
Observations And Key Themes From The International Hotel Investment Forum EMEA 2026
The 2026 International Hotel Investment Forum EMEA revealed critical challenges facing the hospitality industry, from geopolitical tensions affecting Middle East markets to yield compression threatening profitability. Industry leaders grappled with how artificial intelligence will reshape booking channels and operations while maintaining the human touch that defines hospitality.
United States Media & IT
MB
Mayer Brown
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