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ARTICLE · 25 FEBRUARY 2025

10 Takeaways For Addressing Artificial Intelligence In 10-Ks

Lowenstein Sandler LLP
Lowenstein Sandler LLP
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Over the past year, many companies have begun or continued to incorporate sophisticated artificial intelligence (AI) tools into their business operations and products and services.

United StatesTechnology
Daniel Forman
Daniel Forman

(February 21, 2025) - Daniel L. Forman of Lowenstein Sandler LLP discusses key disclosure considerations for securities 10-K filings as companies incorporate AI tools into their business operations.

Over the past year, many companies have begun or continued to incorporate sophisticated artificial intelligence (AI) tools into their business operations and products and services. AI is having a transformative impact across many industries and has the potential to significantly impact a company's financial performance, competitive position, risk exposures, and strategic direction.

In response to this growing importance, the U.S. Securities and Exchange Commission (the SEC) has reminded public companies, through guidance, commentary, and enforcement, that AI-related disclosures must carefully adhere to the fundamental principles of the federal securities laws so that they provide investors with material information and are grounded in reasonable bases.

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