https://cfonews.aiWhat 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.enhttps://cfonews.ai/filings/winnebago-industries-inc-10-k-2026-10-21https://cfonews.ai/filings/winnebago-industries-inc-10-k-2026-10-21Thu, 29 Oct 2026 12:00:00 GMTRISK FACTORWinnebago Industries says AI systems may produce inaccurate or otherwise unreliable outputs that could adversely affect functions including forecasting, financial reporting processes and compliance activities. The passage appears under Item 1A, Risk Factors, in the 10-K filed 2026-10-21. Winnebago Industries Inc., Form 10-K, filed 2026-10-21.https://cfonews.ai/filings/ibex-ltd-10-k-2026-09-10https://cfonews.ai/filings/ibex-ltd-10-k-2026-09-10Thu, 29 Oct 2026 12:00:00 GMTRISK FACTORIBEX says threat actors may attempt to induce its personnel or its vendors' personnel to make fraudulent payments, including through business email compromise, AI-enabled social engineering or wire fraud schemes. The passage appears under Item 1A, Risk Factors, in the 10-K filed 2026-09-10. IBEX Ltd, Form 10-K, filed 2026-09-10.https://cfonews.ai/filings/super-micro-computer-inc-10-k-2026-08-31https://cfonews.ai/filings/super-micro-computer-inc-10-k-2026-08-31Thu, 29 Oct 2026 12:00:00 GMTRISK FACTORSuper Micro Computer says AI technology may produce inaccurate, incomplete, biased, misleading or fabricated responses that could lead to errors in areas including its financial reporting and compliance activities. The passage appears under Item 1A, Risk Factors, in the 10-K filed 2026-08-31. Super Micro Computer, Inc., Form 10-K, filed 2026-08-31.https://cfonews.ai/filings/bill-holdings-inc-10-k-2026-08-20https://cfonews.ai/filings/bill-holdings-inc-10-k-2026-08-20Thu, 29 Oct 2026 12:00:00 GMTDISCLOSUREBILL Holdings says it uses artificial intelligence to deliver finance capabilities in one platform that includes accounts payable, accounts receivable, expenses, forecasting and procurement. The passage appears under Item 1, Business, in the 10-K filed 2026-08-20. BILL Holdings, Inc., Form 10-K, filed 2026-08-20.https://cfonews.ai/filings/olb-group-inc-10-q-2026-08-14https://cfonews.ai/filings/olb-group-inc-10-q-2026-08-14Thu, 29 Oct 2026 12:00:00 GMTDISCLOSUREOLB Group says that in accounting and finance it is developing AI agents intended to automate invoice processing, reconciliation, residual calculations, expense categorization and routine financial close activities. The passage appears under Item 2, Management's Discussion and Analysis, in the 10-Q filed 2026-08-14. OLB Group, Inc., Form 10-Q, filed 2026-08-14.https://cfonews.ai/filings/cabaletta-bio-inc-10-q-2026-08-13https://cfonews.ai/filings/cabaletta-bio-inc-10-q-2026-08-13Thu, 29 Oct 2026 12:00:00 GMTRISK FACTORCabaletta Bio says malicious actors are using AI-enabled tools, including deepfake technologies capable of impersonating company executives, financial institutions, vendors or other trusted parties. The passage appears under Item 1A, Risk Factors, in the 10-Q filed 2026-08-13. Cabaletta Bio, Inc., Form 10-Q, filed 2026-08-13.https://cfonews.ai/filings/cardinal-health-inc-10-k-2026-08-11https://cfonews.ai/filings/cardinal-health-inc-10-k-2026-08-11Thu, 29 Oct 2026 12:00:00 GMTDISCLOSURECardinal Health says that if initiatives, including those related to artificial intelligence and machine learning, are not successfully or efficiently implemented or maintained, its internal control over financial reporting could be negatively affected. The passage appears in the 10-K filed 2026-08-11. Cardinal Health Inc., Form 10-K, filed 2026-08-11.https://cfonews.ai/filings/international-bancshares-corp-10-q-2026-08-06https://cfonews.ai/filings/international-bancshares-corp-10-q-2026-08-06Thu, 29 Oct 2026 12:00:00 GMTDISCLOSUREInternational Bancshares lists increased cybersecurity and fraud risks from threat actors' use of AI, including deepfake impersonations and social engineering. The passage appears under Item 2, Management's Discussion and Analysis, in the 10-Q filed 2026-08-06. International Bancshares Corp., Form 10-Q, filed 2026-08-06.https://cfonews.ai/filings/acadia-pharmaceuticals-inc-10-q-2026-08-05https://cfonews.ai/filings/acadia-pharmaceuticals-inc-10-q-2026-08-05Thu, 29 Oct 2026 12:00:00 GMTRISK FACTORACADIA Pharmaceuticals says threat actors use AI technologies to enhance attacks including phishing, business email compromise, impersonation and deepfake-enabled social engineering. The passage appears under Item 1A, Risk Factors, in the 10-Q filed 2026-08-05. Acadia Pharmaceuticals Inc., Form 10-Q, filed 2026-08-05.https://cfonews.ai/filings/flywire-corp-10-q-2026-08-05https://cfonews.ai/filings/flywire-corp-10-q-2026-08-05Thu, 29 Oct 2026 12:00:00 GMTDISCLOSUREFlywire says payments companies are frequent targets of social engineering and AI deepfake attacks. The passage appears in the 10-Q filed 2026-08-05. Flywire Corp, Form 10-Q, filed 2026-08-05.https://cfonews.ai/filings/paylocity-holding-corp-10-k-2026-08-05https://cfonews.ai/filings/paylocity-holding-corp-10-k-2026-08-05Thu, 29 Oct 2026 12:00:00 GMTDISCLOSUREPaylocity says its AI-powered Accounts Payable Automation covers the accounts payable process from vendor onboarding and invoice processing to bill coding, approvals, payments, ERP syncing and reconciliation. The passage appears under Item 1, Business, in the 10-K filed 2026-08-05. Paylocity Holding Corp, Form 10-K, filed 2026-08-05.https://cfonews.ai/filings/roper-technologies-inc-10-q-2026-07-31https://cfonews.ai/filings/roper-technologies-inc-10-q-2026-07-31Thu, 29 Oct 2026 12:00:00 GMTRISK FACTORRoper Technologies says threat actors are using AI to automate attacks, enhance phishing and business email compromise campaigns, create convincing synthetic media and evade traditional security controls. The passage appears under Item 1A, Risk Factors, in the 10-Q filed 2026-07-31. Roper Technologies Inc., Form 10-Q, filed 2026-07-31.https://cfonews.ai/filings/world-acceptance-corp-10-k-2026-06-04https://cfonews.ai/filings/world-acceptance-corp-10-k-2026-06-04Thu, 29 Oct 2026 12:00:00 GMTRISK FACTORWorld Acceptance says malicious actors may exploit AI to create convincing false identities or to manipulate internal controls or verification processes. The passage appears under Item 1A, Risk Factors, in the 10-K filed 2026-06-04. World Acceptance Corp., Form 10-K, filed 2026-06-04.https://cfonews.ai/filings/prestige-consumer-healthcare-inc-10-k-2026-05-14https://cfonews.ai/filings/prestige-consumer-healthcare-inc-10-k-2026-05-14Thu, 29 Oct 2026 12:00:00 GMTRISK FACTORPrestige Consumer Healthcare says it and certain suppliers and customers have faced cybersecurity threats including business email compromise, phishing and social engineering, including AI-enabled impersonation. The passage appears under Item 1A, Risk Factors, in the 10-K filed 2026-05-14. Prestige Consumer Healthcare Inc., Form 10-K, filed 2026-05-14.https://cfonews.ai/filings/blackline-inc-8-k-2026-05-05https://cfonews.ai/filings/blackline-inc-8-k-2026-05-05Thu, 29 Oct 2026 12:00:00 GMT8-KA statement quoted in a BlackLine 8-K exhibit describes the company's Agentic Financial Operations as turning its vision for trusted, auditable AI in the financial close into commercial reality. The passage is from the company's Form 8-K filed 2026-05-05. Blackline, Inc., Form 8-K, filed 2026-05-05.https://cfonews.ai/filings/olaplex-holdings-inc-10-k-a-2026-04-30https://cfonews.ai/filings/olaplex-holdings-inc-10-k-a-2026-04-30Thu, 29 Oct 2026 12:00:00 GMTDISCLOSUREOlaplex lists among its Audit Committee's responsibilities assisting the Board in overseeing internal control over financial reporting and risk management practices, including risks related to the use of artificial intelligence. The passage appears in the 10-K/A filed 2026-04-30. Olaplex Holdings, Inc., Form 10-K/A, filed 2026-04-30.https://cfonews.ai/filings/data-i-o-corp-10-k-2026-04-16https://cfonews.ai/filings/data-i-o-corp-10-k-2026-04-16Thu, 29 Oct 2026 12:00:00 GMTDISCLOSUREData I/O says AI tools were applied across several functions, among them ERP implementation planning, data migration and internal business operations including financial reporting and analysis. The passage appears under Item 7, Management's Discussion and Analysis, in the 10-K filed 2026-04-16. Data I/O Corp., Form 10-K, filed 2026-04-16.https://cfonews.ai/filings/xbp-global-holdings-inc-10-k-2026-03-31https://cfonews.ai/filings/xbp-global-holdings-inc-10-k-2026-03-31Thu, 29 Oct 2026 12:00:00 GMTDISCLOSUREXBP Global Holdings says its accounts payable and procure-to-pay solution uses artificial intelligence for supplier onboarding, supplier management and invoice processing. The passage appears under Item 1, Business, in the 10-K filed 2026-03-31. XBP Global Holdings, Inc., Form 10-K, filed 2026-03-31.https://cfonews.ai/filings/bank-of-the-james-financial-group-inc-10-k-2026-03-27https://cfonews.ai/filings/bank-of-the-james-financial-group-inc-10-k-2026-03-27Thu, 29 Oct 2026 12:00:00 GMTRISK FACTORBank of the James Financial Group says malicious actors are using artificial intelligence to conduct attacks including business email compromise, deepfake or voice-spoofing fraud and account takeover attempts. The passage appears under Item 1A, Risk Factors, in the 10-K filed 2026-03-27. Bank of the James Financial Group Inc., Form 10-K, filed 2026-03-27.https://cfonews.ai/filings/linkhome-holdings-inc-10-k-2026-03-26https://cfonews.ai/filings/linkhome-holdings-inc-10-k-2026-03-26Thu, 29 Oct 2026 12:00:00 GMTRISK FACTORLinkhome Holdings says that, although it uses AI in its application and in certain agent activities, it has not yet used AI within its financial reporting or internal control over financial reporting functions. The passage appears under Item 1A, Risk Factors, in the 10-K filed 2026-03-26. Linkhome Holdings Inc., Form 10-K, filed 2026-03-26.https://cfonews.ai/filings/juniata-valley-financial-corp-10-k-2026-03-25https://cfonews.ai/filings/juniata-valley-financial-corp-10-k-2026-03-25Thu, 29 Oct 2026 12:00:00 GMTRISK FACTORJuniata Valley Financial says AI systems may be vulnerable to cyberattacks, data manipulation or security breaches, including fraud such as deepfake impersonation or automated social engineering. The passage appears under Item 1A, Risk Factors, in the 10-K filed 2026-03-25. Juniata Valley Financial Corp., Form 10-K, filed 2026-03-25.https://cfonews.ai/filings/kohls-corp-10-k-2026-03-19https://cfonews.ai/filings/kohls-corp-10-k-2026-03-19Thu, 29 Oct 2026 12:00:00 GMTRISK FACTORKohl's says generative artificial intelligence and deepfake technologies can be used to create fictitious media content, spread misinformation or impersonate company leadership. The passage appears under Item 1A, Risk Factors, in the 10-K filed 2026-03-19. KOHLS Corp, Form 10-K, filed 2026-03-19.https://cfonews.ai/filings/verano-holdings-corp-10-k-2026-03-12https://cfonews.ai/filings/verano-holdings-corp-10-k-2026-03-12Thu, 29 Oct 2026 12:00:00 GMTRISK FACTORVerano Holdings says it has seen a global rise in cyber-enabled fraud in which bad actors use AI to impersonate executives or vendors to authorize fraudulent wire transfers. The passage appears under Item 1A, Risk Factors, in the 10-K filed 2026-03-12. Verano Holdings Corp., Form 10-K, filed 2026-03-12.https://cfonews.ai/filings/lendingtree-inc-10-k-2026-03-09https://cfonews.ai/filings/lendingtree-inc-10-k-2026-03-09Thu, 29 Oct 2026 12:00:00 GMTRISK FACTORLendingTree says it may increasingly use automated tools, including AI and machine learning, in connection with data analysis, financial reporting processes and internal controls. The passage appears under Item 1A, Risk Factors, in the 10-K filed 2026-03-09. LendingTree, Inc., Form 10-K, filed 2026-03-09.https://cfonews.ai/filings/independent-bank-corp-10-k-2026-03-06https://cfonews.ai/filings/independent-bank-corp-10-k-2026-03-06Thu, 29 Oct 2026 12:00:00 GMTRISK FACTORIndependent Bank Corporation says the financial services industry is experiencing a rapid increase in the frequency and sophistication of fraudulent attacks, which it attributes in part to AI-powered tools and deepfake technology. The passage appears under Item 1A, Risk Factors, in the 10-K filed 2026-03-06. Independent Bank Corp., Form 10-K, filed 2026-03-06.https://cfonews.ai/filings/workday-inc-10-k-2026-03-06https://cfonews.ai/filings/workday-inc-10-k-2026-03-06Thu, 29 Oct 2026 12:00:00 GMTDISCLOSUREWorkday says it announced AI agents, expected to be available in fiscal 2027, built to assist with human capital management and finance processes such as workforce planning and the financial close. The passage appears under Item 1, Business, in the 10-K filed 2026-03-06. Workday, Inc., Form 10-K, filed 2026-03-06.https://cfonews.ai/filings/triplepoint-venture-growth-bdc-corp-10-k-2026-03-04https://cfonews.ai/filings/triplepoint-venture-growth-bdc-corp-10-k-2026-03-04Thu, 29 Oct 2026 12:00:00 GMTRISK FACTORTriplePoint Venture Growth BDC says threat actors are using AI tools for attacks that include AI-generated impersonations of senior executives to authorize fraudulent wire transfers. The passage appears under Item 1A, Risk Factors, in the 10-K filed 2026-03-04. TriplePoint Venture Growth BDC Corp., Form 10-K, filed 2026-03-04.https://cfonews.ai/filings/eastern-bankshares-inc-10-k-2026-03-02https://cfonews.ai/filings/eastern-bankshares-inc-10-k-2026-03-02Thu, 29 Oct 2026 12:00:00 GMTRISK FACTOREastern Bankshares says agentic AI has exacerbated risks by letting bad actors more easily facilitate fraud through synthetic identities and deepfake images and documentation. The passage appears under Item 1A, Risk Factors, in the 10-K filed 2026-03-02. Eastern Bankshares, Inc., Form 10-K, filed 2026-03-02.https://cfonews.ai/filings/santander-holdings-usa-inc-10-k-2026-03-02https://cfonews.ai/filings/santander-holdings-usa-inc-10-k-2026-03-02Thu, 29 Oct 2026 12:00:00 GMTRISK FACTORSantander Holdings USA says advances in AI, including generative AI, may be used by threat actors to facilitate attacks including convincing phishing campaigns and deepfake-enabled fraud. The passage appears under Item 1A, Risk Factors, in the 10-K filed 2026-03-02. Santander Holdings USA, Inc., Form 10-K, filed 2026-03-02.https://cfonews.ai/filings/seacoast-banking-corp-of-florida-10-k-2026-02-27https://cfonews.ai/filings/seacoast-banking-corp-of-florida-10-k-2026-02-27Thu, 29 Oct 2026 12:00:00 GMTRISK FACTORSeacoast Banking Corporation of Florida says advances in AI-driven tools, deepfakes and synthetic identities may make fraud harder to detect and help criminals produce more convincing impersonations or documentation. The passage appears under Item 1A, Risk Factors, in the 10-K filed 2026-02-27. Seacoast Banking Corp. of Florida, Form 10-K, filed 2026-02-27.https://cfonews.ai/filings/onestream-inc-10-k-2026-02-26https://cfonews.ai/filings/onestream-inc-10-k-2026-02-26Thu, 29 Oct 2026 12:00:00 GMTDISCLOSUREOneStream's annual report says CFOs recognize the potential of AI for financial and business processes such as demand forecasting, workforce planning and budgeting. The passage appears in the 10-K filed 2026-02-26. OneStream, Inc., Form 10-K, filed 2026-02-26.https://cfonews.ai/filings/umb-financial-corp-10-k-2026-02-26https://cfonews.ai/filings/umb-financial-corp-10-k-2026-02-26Thu, 29 Oct 2026 12:00:00 GMTRISK FACTORUMB Financial says it must develop and maintain controls covering areas including financial reporting, disclosure and artificial intelligence, adapted to its reliance on outside platforms and providers. The passage appears under Item 1A, Risk Factors, in the 10-K filed 2026-02-26. UMB Financial Corp., Form 10-K, filed 2026-02-26.https://cfonews.ai/filings/vertex-inc-10-k-2026-02-24https://cfonews.ai/filings/vertex-inc-10-k-2026-02-24Thu, 29 Oct 2026 12:00:00 GMTDISCLOSUREVertex says Kintsugi powered by Vertex automates key tax compliance functions for small and medium-sized businesses in what it calls an AI experience. The passage appears under Item 1, Business, in the 10-K filed 2026-02-24. Vertex, Inc., Form 10-K, filed 2026-02-24.https://cfonews.ai/filings/phinia-inc-10-k-2026-02-12https://cfonews.ai/filings/phinia-inc-10-k-2026-02-12Thu, 29 Oct 2026 12:00:00 GMTDISCLOSUREPHINIA says it requires personnel, including new hires, to complete training on cybersecurity threats including phishing, business email compromise and new disruptors such as artificial intelligence. The passage appears under Item 1C, Cybersecurity, in the 10-K filed 2026-02-12. Phinia Inc., Form 10-K, filed 2026-02-12.https://cfonews.ai/filings/bill-holdings-inc-10-q-2026-02-06https://cfonews.ai/filings/bill-holdings-inc-10-q-2026-02-06Thu, 29 Oct 2026 12:00:00 GMTRISK FACTORBILL Holdings says it announced AI agents to enable automatic W-9 collection, transaction reconciliation and invoice coding, and that it plans to launch additional agents. The passage appears under Item 1A, Risk Factors, in the 10-Q filed 2026-02-06. BILL Holdings, Inc., Form 10-Q, filed 2026-02-06.https://cfonews.ai/filings/abm-industries-inc-10-k-2025-12-19https://cfonews.ai/filings/abm-industries-inc-10-k-2025-12-19Thu, 29 Oct 2026 12:00:00 GMTDISCLOSUREABM Industries says its board oversees its cybersecurity and AI programs, including its disclosure controls and procedures for material cybersecurity or AI-related risks and incidents. The passage appears under Item 1C, Cybersecurity, in the 10-K filed 2025-12-19. ABM Industries Inc., Form 10-K, filed 2025-12-19.https://cfonews.ai/filings/upstart-holdings-inc-10-q-2025-11-04https://cfonews.ai/filings/upstart-holdings-inc-10-q-2025-11-04Thu, 29 Oct 2026 12:00:00 GMTRISK FACTORUpstart says fluctuations in the momentum of its business will strain its ability to develop and improve areas including its AI models and technology, disclosure controls and internal control over financial reporting. The passage appears under Item 1A, Risk Factors, in the 10-Q filed 2025-11-04. Upstart Holdings, Inc., Form 10-Q, filed 2025-11-04.