United States: Technology

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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
Frequently Asked Questions (FAQs): AI-Washing And SEC Defense
Under the direction of Chairman Paul Atkins, the SEC has defined AI-washing as a materially false or misleading statement concerning a firm’s use of artificial intelligence to manage financial assets and/or to predict market trends. If a firm claims its returns are generated by a “proprietary neural network” but is, in fact, actually utilizing standard quantitative models or manual trading, it may be inviting an enforcement action under the antifraud provisions of the Advisers Act under the Federal Securities Laws.
United States Technology
Law Firm of David R. Chase, Esq.
Article
Trump’s AI Accord: Can Voluntary Self-Regulation And Independent Audits Protect Against Frontier AI Risks?
Leading AI companies have signed a voluntary White House accord establishing a four-layer system of internal controls, independent audits, and board oversight for frontier AI systems. The agreement raises critical questions about whether voluntary commitments can provide meaningful protection, how independent external auditors will operate, and whether this framework will eventually become legally enforceable regulation.
United States Technology
BS
Ballard Spahr LLP
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Article
Manufacturing & Industrial: Outlook & Trends
Manufacturing and industrial companies have spent 2026 navigating strong growth opportunities alongside a more complex legal and business landscape. Strategic M&A has remained active across infrastructure, automation, energy, defense, and specialized industrial services, while tariff exposure, financing conditions, labor issues, cybersecurity, supply chain requirements, and export controls have continued to shape deal strategy and operational planning. Companies pursuing transactions, expansion, government contracting opportunities, or supply chain changes should evaluate these issues early to protect value, preserve flexibility, and move quickly when opportunities arise.
United States International
BB
Bass, Berry & Sims
Article
ND Ill. Dismisses FCA Cybersecurity Claim Premised On Regulatory Noncompliance, Finding Lack Of Materiality
A federal court dismissed an FCA case against Archer Daniels Midland alleging false cybersecurity representations, establishing that regulatory noncompliance alone is insufficient without proof the government relied on those representations in payment decisions. The ruling clarifies the high materiality threshold for cybersecurity-based False Claims Act litigation and underscores what relators must demonstrate when alleging fraud through implied certification theories.
United States Criminal
GP
Goodwin Procter LLP
Article
PERSPECTIVE: What CIRCIA Means For The Nation's Critical Infrastructure
Critical infrastructure organizations face new cyber incident reporting requirements under CIRCIA, requiring careful preparation and strategic planning. Understanding how to establish clear reporting protocols, coordinate communications, and manage vendor dependencies will be essential for compliance. Organizations must proactively engage cyber and legal expertise to navigate these regulatory obligations effectively.
United States Technology
S
Steptoe LLP
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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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Curated
A Bad Actor, AI, And The Potential Creation Of Global Trade Chaos And Armageddon
With the ever-growing barrage of rhetoric over just how, when, and if, AI will kill us all, the conversation also lends itself to, do we believe it will be AI that kills us, or a bad actor using AI? If I showed you a picture of East Asia at night from space and pointed out that you can’t see North Korea for the lack of available electricity, (It’s 99% blacked out, and only Pyongyang shows a small cluster of light) would you think for a minute that they would have the tech savvy, and high end software, or even hardware, necessary to steal $6.7 billion in crypto since 2017?
United States International
BG
Braumiller Law Group, PLLC
Article
Frequently Asked Questions (FAQs): AI-Washing And SEC Defense
Under the direction of Chairman Paul Atkins, the SEC has defined AI-washing as a materially false or misleading statement concerning a firm’s use of artificial intelligence to manage financial assets and/or to predict market trends. If a firm claims its returns are generated by a “proprietary neural network” but is, in fact, actually utilizing standard quantitative models or manual trading, it may be inviting an enforcement action under the antifraud provisions of the Advisers Act under the Federal Securities Laws.
United States Technology
Law Firm of David R. Chase, Esq.
Article
AI Learning Or AI Copying? Ninth Circuit Weighs In
The Ninth Circuit held that GitHub Copilot's AI-generated code did not violate DMCA's copyright management information (CMI) removal provisions, even when output resembled source code, because the system generated new works through probabilistic patterns rather than retrieving and stripping information from existing copies. This decision establishes a critical distinction between AI systems that learn and generate versus those that retrieve and reproduce, with significant implications for how courts evaluat
United States IP
BS
Ballard Spahr LLP
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