PCAOB 2026 focus: AI in audit and ICFR — external auditors cannot rely on client AI logs alone
—PCAOB AS 2201 AI audit scrutiny
Regulatory exposure — commonly overlooked:
Company uses AI for financial close — CFO owns SOX attestation, AI vendor owns nothing. · Korea AI Basic Act emerging — early movers on receipt infrastructure win Samsung/LG supply chain.
TAM / Exposure
Every public company · SOX AI controls emerging requirement
Insurance lines
D&O · E&O · Fidelity
Exhibit authority
Korea AI Basic Act Pack — SOX §404 AI Control Evidence Pack
Global leaders
PCAOB · Big Four · SEC · NYSE · NASDAQ · KISA · Samsung · Naver
ICFR AI
Material weakness from AI error in revenue recognition — receipt proves control operated.
Auditor independence
Auditor using AI on same data — circular trust problem solved by independent verify.
SEC comment letters
2026 AI disclosure requests — material AI risk requires governance evidence.
[South Korea] Chip + AI
Samsung, SK Hynix AI in manufacturing — safety-critical receipt requirements.
[South Korea] K-pop platform AI
Content moderation AI for global platforms headquartered in KR.
[Text / Chat] Modality hook
Baseline — all frameworks apply to text decisions.
7 mandate layers (live)
Regulatory ClockCountdown to operative regulatory deadline — NAIC adoption, GSE mandate, EU transposition.Open →
Domain ClassifierIndustry-specific SAFE/CRISIS/VIOLATION with regulatory framework mapping.Open →
Exhibit / Filing PackRegulator-ready external validation — NAIC Exhibit D, Fannie QC, EU FRIA, FDA Part 11.Open →
Mandate RegistryEnroll deployers/insureds under vertical-specific governance mandate.Open →