SEC2322. Investor Considerations Panel - Impact of Generative AI

The panel will cover investor/analysts work approach and dependency / use of financial reporting, the pace of AI adoption in the investing/analytic process, the perceived reliability of AI results and extent of validation required, the pace and perceived impact of AI adoption by/on auditors and preparers, expected impact on changes in reporting and disclosures (driven by investor/analyst demand).

Learning Objectives:

• Recognize how generative AI is impacting analysts and investors
• Indicate expectations and understandings for how the technology could impact preparers and auditors