# cfonews.ai

> What public companies tell the SEC about AI in their finance functions, and what regulators say about it, each item quoted from and linked to its primary source.

Every filing entry quotes a 10-K, 10-Q or 8-K on sec.gov in 40 words or fewer and links the document; the paragraph says only what the quote says. Every tracker row was opened on its primary site and carries the date it was checked. No people profiles, no vendor rankings, no investment advice.

## Method
- [Methodology](https://cfonews.ai/methodology): how entries are found and checked
- [About the desk](https://cfonews.ai/about)

## Explainers
- [How to read an AI risk factor](https://cfonews.ai/explainers/how-to-read-an-ai-risk-factor): What to look for when a 10-K or 10-Q risk factor mentions AI and the finance function, with examples quoted from filings on sec.gov.
- [AI washing: what the SEC has charged, and what it said](https://cfonews.ai/explainers/ai-washing-enforcement): The SEC's AI-washing cases against investment advisers, what the orders found, the penalties, and what agency officials said about AI claims.
- [AI in the close, payables and planning: what filers describe](https://cfonews.ai/explainers/ai-in-the-close-and-payables): What companies' own SEC filings say about AI in invoice processing, reconciliation, the financial close, tax compliance and planning, quoted and linked.
- [Deepfakes and payment fraud: what regulators have told finance teams](https://cfonews.ai/explainers/deepfakes-and-payment-fraud): What FinCEN, the Federal Reserve and Treasury have published about deepfake fraud, and the payment controls their documents describe.
- [AI and internal control over financial reporting, in filers' words](https://cfonews.ai/explainers/ai-and-internal-control): What companies tell the SEC about AI and their internal control over financial reporting, disclosure controls and audit committee oversight, quoted and linked.
- [The SEC and AI since 2023, from its own releases](https://cfonews.ai/explainers/the-secs-ai-agenda): What the SEC has proposed, announced, charged and said about AI since 2023, from its press releases and speeches, with dates and links.

## Regulation tracker (25 documents)
- 2026-09-29 Fed, Speech: [Payments in the Age of AI Agents](https://www.federalreserve.gov/newsevents/speech/waller20260928a.htm) (speech; checked 2026-10-29). Governor Christopher J. Waller said the payments industry was an early adopter of large language models for payment reconciliation and named authentication, liability and fraud as challenges for payments made by AI agents.
- 2026-09-17 SEC, Speech: [Information in the Age of AI](https://www.sec.gov/newsroom/speeches-statements/white-remarks-ici-compliance-091726) (speech; checked 2026-10-29). Joshua White, Chief Economist and Director of the Division of Economic and Risk Analysis, said financial information increasingly has two audiences, people and machines, and that AI may lower some costs of preparing disclosures.
- 2026-07-07 Fed, Speech: [Opening Remarks on Sound Practices for Artificial Intelligence](https://www.federalreserve.gov/newsevents/speech/bowman20260707a.htm) (speech; checked 2026-10-29). Vice Chair for Supervision Michelle W. Bowman discussed the Financial Stability Board's consultation report on sound practices for responsible adoption of AI, which she said is to be finalized later in 2026 as a U.S. G-20 deliverable.
- 2026-05-27 Fed, Speech: [The Opportunities and Risks AI Presents for the Economy and Financial System](https://www.federalreserve.gov/newsevents/speech/cook20260527a.htm) (speech; checked 2026-10-29). Governor Lisa D. Cook said that, alongside experimentation, strong governance and risk management must be the foundation for the use of AI.
- 2026-05-01 Fed, Speech: [Artificial Intelligence in the Financial System](https://www.federalreserve.gov/newsevents/speech/bowman20260501a.htm) (speech; checked 2026-10-29). Speaking at a Financial Stability Oversight Council roundtable on cybersecurity and risk management, Vice Chair for Supervision Michelle W. Bowman said financial institutions are developing their own AI applications and implementing vendor-assisted tools.
- 2026-02-24 Fed, Speech: [Operationalizing AI at the Federal Reserve](https://www.federalreserve.gov/newsevents/speech/waller20260224a.htm) (speech; checked 2026-10-29). Governor Christopher J. Waller described how the Federal Reserve System uses AI in its operational work, which he said includes payments, financial management and financial services to the U.S. Treasury.
- 2025-12-09 FINRA, Report section: [GenAI: Continuing and Emerging Trends](https://www.finra.org/rules-guidance/guidance/reports/2026-finra-annual-regulatory-oversight-report/gen-ai) (report; checked 2026-10-29). A section new to FINRA's 2026 Annual Regulatory Oversight Report says FINRA's rules continue to apply when firms use GenAI and that firms have started to implement GenAI with a focus on efficiency in internal processes.
- 2025-08-01 SEC, Press release: [SEC Creates Task Force to Tap Artificial Intelligence for Enhanced Innovation and Efficiency Across the Agency](https://www.sec.gov/newsroom/press-releases/2025-103-sec-creates-task-force-tap-artificial-intelligence-enhanced-innovation-efficiency-across-agency) (announcement; checked 2026-10-29). The SEC launched an AI task force for its own operations, led by Valerie Szczepanik, who was named the SEC's Chief AI Officer.
- 2025-05-19 GAO, Report: [Artificial Intelligence: Use and Oversight in Financial Services](https://www.gao.gov/products/gao-25-107197) (report; checked 2026-10-29). GAO reported that federal financial regulators primarily oversee AI using existing laws, regulations, guidance and risk-based examinations, and that some have issued AI-specific guidance or run AI-focused examinations.
- 2025-04-17 Fed, Speech: [Deepfakes and the AI Arms Race in Bank Cybersecurity](https://www.federalreserve.gov/newsevents/speech/barr20250417a.htm) (speech; checked 2026-10-29). Governor Michael S. Barr described deepfake attacks, in which an attacker uses generative AI to imitate a person's voice or image to commit fraud, and said such attacks had seen a twentyfold increase over three years.
- 2025-03-20 SEC, Press release: [SEC Announces Agenda, Panelists for Roundtable on Artificial Intelligence](https://www.sec.gov/newsroom/press-releases/2025-56-sec-announces-agenda-panelists-roundtable-artificial-intelligence) (announcement; checked 2026-10-29). The SEC published the agenda and panelists for its March 27 AI roundtable, and Acting Chairman Mark T. Uyeda asked the public for data and evidence on how AI can be used to protect investors.
- 2025-02-28 SEC, Press release: [SEC to Host Roundtable on Artificial Intelligence](https://www.sec.gov/newsroom/press-releases/2025-48) (announcement; checked 2026-10-29). The SEC announced a public roundtable on March 27, 2025 to discuss the risks, benefits and governance of AI in the financial industry.
- 2025-02-20 SEC, Press release: [SEC Announces Cyber and Emerging Technologies Unit to Protect Retail Investors](https://www.sec.gov/newsroom/press-releases/2025-42) (announcement; checked 2026-10-29). The SEC created the Cyber and Emerging Technologies Unit, replacing the Crypto Assets and Cyber Unit, and listed fraud committed using emerging technologies such as AI and machine learning among its priority areas.
- 2024-12-19 Treasury, Report: [Treasury Releases Report on the Uses, Opportunities, and Risks of Artificial Intelligence in Financial Services](https://home.treasury.gov/news/press-releases/jy2760) (report; checked 2026-10-29). Treasury released a report summarizing responses to its 2024 request for information on AI in financial services and recommending next steps, including clarifying supervisory expectations under existing risk management frameworks.
- 2024-12-05 CFTC, Staff advisory: [CFTC Staff Issues Advisory Related to the Use of Artificial Intelligence by CFTC-Registered Entities and Registrants](https://www.cftc.gov/PressRoom/PressReleases/9013-24) (staff; checked 2026-10-29). Four CFTC divisions issued a staff advisory reminding registered entities and registrants of their obligations under the Commodity Exchange Act and CFTC regulations as they implement AI.
- 2024-11-22 Fed, Speech: [Artificial Intelligence in the Financial System](https://www.federalreserve.gov/newsevents/speech/bowman20241122a.htm) (speech; checked 2026-10-29). Governor Michelle W. Bowman asked whether existing regulatory frameworks are sufficient for AI and noted that the financial services sector has been using AI for some time.
- 2024-11-13 FinCEN, Alert: [FinCEN Issues Alert on Fraud Schemes Involving Deepfake Media Targeting Financial Institutions](https://www.fincen.gov/news/news-releases/fincen-issues-alert-fraud-schemes-involving-deepfake-media-targeting-financial) (advisory; checked 2026-10-29). FinCEN issued an alert explaining fraud schemes that use deepfake media created with generative AI tools, with red flag indicators and a reminder of Bank Secrecy Act reporting requirements.
- 2024-10-10 SEC, Press release: [SEC Charges Rimar Capital Entities and Owner Itai Liptz for Defrauding Investors by Making False and Misleading Statements About Use of Artificial Intelligence](https://www.sec.gov/newsroom/press-releases/2024-167) (enforcement; checked 2026-10-29). The SEC settled charges that Rimar Capital entities, their owner and a board member made false and misleading statements about the purported use of AI for automated trading, with $310,000 in total civil penalties.
- 2024-06-27 FINRA, Regulatory notice: [FINRA Reminds Members of Regulatory Obligations When Using Generative Artificial Intelligence and Large Language Models](https://www.finra.org/rules-guidance/notices/24-09) (advisory; checked 2026-10-29). Regulatory Notice 24-09 reminds member firms of their obligations when using generative AI and states that it does not create new legal or regulatory requirements.
- 2024-06-06 Treasury, Request for information: [U.S. Department of Treasury Releases Request for Information on Uses, Opportunities, and Risks of Artificial Intelligence in the Financial Services Sector](https://home.treasury.gov/news/press-releases/jy2393) (request; checked 2026-10-29). Treasury asked for public comment, within 60 days, on how AI is used in financial services and on the opportunities and risks it presents.
- 2024-03-27 Treasury, Report: [U.S. Department of the Treasury Releases Report on Managing Artificial Intelligence-Specific Cybersecurity Risks in the Financial Sector](https://home.treasury.gov/news/press-releases/jy2212) (report; checked 2026-10-29). Treasury released a report on AI-specific cybersecurity risks in financial services that outlines next steps on AI-related operational risk, cybersecurity and fraud, including a widening gap between large and small institutions.
- 2024-03-18 SEC, Press release: [SEC Charges Two Investment Advisers with Making False and Misleading Statements About Their Use of Artificial Intelligence](https://www.sec.gov/newsroom/press-releases/2024-36) (enforcement; checked 2026-10-29). The SEC announced settled charges against Delphia (USA) Inc. and Global Predictions Inc. for false and misleading statements about their purported use of AI, with $400,000 in total civil penalties.
- 2024-02-13 SEC, Speech: [AI, Finance, Movies, and the Law - Prepared Remarks Before the Yale Law School](https://www.sec.gov/newsroom/speeches-statements/gensler-ai-021324) (speech; checked 2026-10-29). Chair Gary Gensler said a company raising money from the public needs to be truthful about its use of AI and associated risk, and that investors benefit from AI risk disclosures particularized to the company rather than boilerplate.
- 2024-01-25 CFTC, Request for comment: [CFTC Staff Releases Request for Comment on the Use of Artificial Intelligence in CFTC-Regulated Markets](https://www.cftc.gov/PressRoom/PressReleases/8853-24) (request; checked 2026-10-29). CFTC staff asked for comment on uses of AI in derivatives markets, including trading, risk management, compliance and recordkeeping, and on risks including fraud, governance and explainability.
- 2023-07-26 SEC, Proposed rule: [SEC Proposes New Requirements to Address Risks to Investors From Conflicts of Interest Associated With the Use of Predictive Data Analytics by Broker-Dealers and Investment Advisers](https://www.sec.gov/newsroom/press-releases/2023-140) (proposed; checked 2026-10-29). The SEC proposed rules that would require broker-dealers and investment advisers to address conflicts of interest associated with their use of predictive data analytics and similar technologies when interacting with investors.

## Filings (37 entries)
- 2026-10-21 [Winnebago says unreliable AI outputs could affect forecasting and financial reporting](https://cfonews.ai/filings/winnebago-industries-inc-10-k-2026-10-21): WINNEBAGO INDUSTRIES INC (WGO), Form 10-K, CIK 107687, accession 0001628280-26-066701
- 2026-09-10 [IBEX names AI-enabled social engineering among routes to fraudulent payments](https://cfonews.ai/filings/ibex-ltd-10-k-2026-09-10): IBEX Ltd (IBEX), Form 10-K, CIK 1720420, accession 0001720420-26-000025
- 2026-08-31 [Super Micro Computer says AI output errors could reach its financial reporting](https://cfonews.ai/filings/super-micro-computer-inc-10-k-2026-08-31): Super Micro Computer, Inc. (SMCI, SMCIP), Form 10-K, CIK 1375365, accession 0001375365-26-000022
- 2026-08-20 [BILL says AI runs across its payables, receivables and forecasting platform](https://cfonews.ai/filings/bill-holdings-inc-10-k-2026-08-20): BILL Holdings, Inc. (BILL), Form 10-K, CIK 1786352, accession 0001628280-26-058238
- 2026-08-14 [OLB Group says it is building AI agents for invoices, reconciliation and the close](https://cfonews.ai/filings/olb-group-inc-10-q-2026-08-14): OLB GROUP, INC. (OLB), Form 10-Q, CIK 1314196, accession 0001185185-26-003553
- 2026-08-13 [Cabaletta Bio warns of deepfakes impersonating executives, banks and vendors](https://cfonews.ai/filings/cabaletta-bio-inc-10-q-2026-08-13): Cabaletta Bio, Inc. (CABA), Form 10-Q, CIK 1759138, accession 0001759138-26-000039
- 2026-08-11 [Cardinal Health links its AI initiatives to internal control over financial reporting](https://cfonews.ai/filings/cardinal-health-inc-10-k-2026-08-11): CARDINAL HEALTH INC (CAH), Form 10-K, CIK 721371, accession 0000721371-26-000038
- 2026-08-06 [International Bancshares lists AI-driven fraud and deepfake impersonation as a risk](https://cfonews.ai/filings/international-bancshares-corp-10-q-2026-08-06): INTERNATIONAL BANCSHARES CORP (IBOC), Form 10-Q, CIK 315709, accession 0001104659-26-091933
- 2026-08-05 [ACADIA Pharmaceuticals names AI-assisted business email compromise among threats](https://cfonews.ai/filings/acadia-pharmaceuticals-inc-10-q-2026-08-05): ACADIA PHARMACEUTICALS INC (ACAD), Form 10-Q, CIK 1070494, accession 0001193125-26-333243
- 2026-08-05 [Flywire says payments companies are frequent targets of AI deepfake attacks](https://cfonews.ai/filings/flywire-corp-10-q-2026-08-05): Flywire Corp (FLYW), Form 10-Q, CIK 1580560, accession 0001580560-26-000016
- 2026-08-05 [Paylocity describes AI accounts payable automation from onboarding to reconciliation](https://cfonews.ai/filings/paylocity-holding-corp-10-k-2026-08-05): Paylocity Holding Corp (PCTY), Form 10-K, CIK 1591698, accession 0001591698-26-000069
- 2026-07-31 [Roper Technologies says AI is enhancing business email compromise campaigns](https://cfonews.ai/filings/roper-technologies-inc-10-q-2026-07-31): ROPER TECHNOLOGIES INC (ROP), Form 10-Q, CIK 882835, accession 0000882835-26-000036
- 2026-06-04 [World Acceptance says AI could be used to manipulate internal controls](https://cfonews.ai/filings/world-acceptance-corp-10-k-2026-06-04): WORLD ACCEPTANCE CORP (WRLD), Form 10-K, CIK 108385, accession 0000108385-26-000014
- 2026-05-14 [Prestige Consumer Healthcare cites AI-enabled impersonation among threats it has faced](https://cfonews.ai/filings/prestige-consumer-healthcare-inc-10-k-2026-05-14): Prestige Consumer Healthcare Inc. (PBH), Form 10-K, CIK 1295947, accession 0001295947-26-000016
- 2026-05-05 [BlackLine ties its financial close business to agentic AI in an 8-K](https://cfonews.ai/filings/blackline-inc-8-k-2026-05-05): BLACKLINE, INC. (BL), Form 8-K, CIK 1666134, accession 0001171843-26-003023
- 2026-04-30 [Olaplex lists AI risk among its audit committee's responsibilities](https://cfonews.ai/filings/olaplex-holdings-inc-10-k-a-2026-04-30): OLAPLEX HOLDINGS, INC. (OLPX), Form 10-K/A, CIK 1868726, accession 0001193125-26-197345
- 2026-04-16 [Data I/O says it applied AI tools to internal operations including financial reporting](https://cfonews.ai/filings/data-i-o-corp-10-k-2026-04-16): DATA I/O CORP (DAIO), Form 10-K, CIK 351998, accession 0001654954-26-003625
- 2026-03-31 [XBP Global says its accounts payable product uses AI for invoice processing](https://cfonews.ai/filings/xbp-global-holdings-inc-10-k-2026-03-31): XBP Global Holdings, Inc. (XBP, XBPEW), Form 10-K, CIK 1839530, accession 0001104659-26-037421
- 2026-03-27 [Bank of the James names deepfake and voice-spoofing fraud among AI-assisted attacks](https://cfonews.ai/filings/bank-of-the-james-financial-group-inc-10-k-2026-03-27): BANK OF THE JAMES FINANCIAL GROUP INC (BOTJ), Form 10-K, CIK 1275101, accession 0001275101-26-000010
- 2026-03-26 [Linkhome says it has not yet used AI in financial reporting or its controls](https://cfonews.ai/filings/linkhome-holdings-inc-10-k-2026-03-26): Linkhome Holdings Inc. (LHAI), Form 10-K, CIK 2017758, accession 0001213900-26-034538
- 2026-03-25 [Juniata Valley says its AI systems may be exposed to deepfake impersonation fraud](https://cfonews.ai/filings/juniata-valley-financial-corp-10-k-2026-03-25): JUNIATA VALLEY FINANCIAL CORP (JUVF), Form 10-K, CIK 714712, accession 0001104659-26-034395
- 2026-03-19 [Kohl's says deepfakes can be used to impersonate company leadership](https://cfonews.ai/filings/kohls-corp-10-k-2026-03-19): KOHLS Corp (KSS), Form 10-K, CIK 885639, accession 0001193125-26-115982
- 2026-03-12 [Verano says AI impersonation of executives and vendors is used for wire fraud](https://cfonews.ai/filings/verano-holdings-corp-10-k-2026-03-12): Verano Holdings Corp. (VRNO), Form 10-K, CIK 1848416, accession 0001628280-26-017011
- 2026-03-09 [LendingTree says it may use more AI in financial reporting and internal controls](https://cfonews.ai/filings/lendingtree-inc-10-k-2026-03-09): LendingTree, Inc. (TREE), Form 10-K, CIK 1434621, accession 0001628280-26-016084
- 2026-03-06 [Independent Bank says AI tools and deepfakes are driving more fraud attempts](https://cfonews.ai/filings/independent-bank-corp-10-k-2026-03-06): INDEPENDENT BANK CORP /MI/ (IBCP), Form 10-K, CIK 39311, accession 0000039311-26-000009
- 2026-03-06 [Workday says AI agents for finance processes including the close are due in fiscal 2027](https://cfonews.ai/filings/workday-inc-10-k-2026-03-06): Workday, Inc. (WDAY), Form 10-K, CIK 1327811, accession 0001327811-26-000014
- 2026-03-04 [TriplePoint Venture Growth names deepfakes of executives used to authorize wire transfers](https://cfonews.ai/filings/triplepoint-venture-growth-bdc-corp-10-k-2026-03-04): TriplePoint Venture Growth BDC Corp. (TPVG), Form 10-K, CIK 1580345, accession 0001580345-26-000008
- 2026-03-02 [Eastern Bankshares says agentic AI makes synthetic-identity fraud easier](https://cfonews.ai/filings/eastern-bankshares-inc-10-k-2026-03-02): Eastern Bankshares, Inc. (EBC), Form 10-K, CIK 1810546, accession 0001628280-26-013126
- 2026-03-02 [Santander Holdings USA lists deepfake-enabled fraud among AI-assisted threats](https://cfonews.ai/filings/santander-holdings-usa-inc-10-k-2026-03-02): Santander Holdings USA, Inc., Form 10-K, CIK 811830, accession 0000811830-26-000005
- 2026-02-27 [Seacoast Banking says AI tools and deepfakes may make fraud harder to detect](https://cfonews.ai/filings/seacoast-banking-corp-of-florida-10-k-2026-02-27): SEACOAST BANKING CORP OF FLORIDA (SBCF), Form 10-K, CIK 730708, accession 0001628280-26-012787
- 2026-02-26 [OneStream describes finance chiefs' interest in AI for forecasting and budgeting](https://cfonews.ai/filings/onestream-inc-10-k-2026-02-26): OneStream, Inc. (OS), Form 10-K, CIK 1889956, accession 0001193125-26-076771
- 2026-02-26 [UMB Financial names AI controls alongside financial reporting controls](https://cfonews.ai/filings/umb-financial-corp-10-k-2026-02-26): UMB FINANCIAL CORP (UMBF, UMBFO), Form 10-K, CIK 101382, accession 0001193125-26-076496
- 2026-02-24 [Vertex describes an AI tax compliance product for smaller businesses](https://cfonews.ai/filings/vertex-inc-10-k-2026-02-24): Vertex, Inc. (VERX), Form 10-K, CIK 1806837, accession 0001104659-26-019165
- 2026-02-12 [PHINIA says staff training covers business email compromise and AI](https://cfonews.ai/filings/phinia-inc-10-k-2026-02-12): PHINIA INC. (PHIN), Form 10-K, CIK 1968915, accession 0001968915-26-000023
- 2026-02-06 [BILL describes AI agents for W-9 collection, reconciliation and invoice coding](https://cfonews.ai/filings/bill-holdings-inc-10-q-2026-02-06): BILL Holdings, Inc. (BILL), Form 10-Q, CIK 1786352, accession 0001628280-26-005879
- 2025-12-19 [ABM says its board oversees disclosure controls for AI-related risks](https://cfonews.ai/filings/abm-industries-inc-10-k-2025-12-19): ABM INDUSTRIES INC /DE/ (ABM), Form 10-K, CIK 771497, accession 0000771497-25-000031
- 2025-11-04 [Upstart lists AI models beside its controls as areas under strain](https://cfonews.ai/filings/upstart-holdings-inc-10-q-2025-11-04): Upstart Holdings, Inc. (UPST), Form 10-Q, CIK 1647639, accession 0001647639-25-000134

## Companies with two or more entries
- [BILL Holdings, Inc.](https://cfonews.ai/companies/bill-holdings-inc-1786352): 2 entries