The U.S. Securities and Exchange Commission (SEC) is focusing on artificial intelligence (AI) disclosures as part of its expectations for year-end filings in 2025. Investment advisers are advised to be aware of the SEC's priorities regarding securities and consumer protection, particularly in relation to AI. Legal professionals are also calling for regulatory clarity on AI through an action plan. The SEC's emphasis on AI disclosures highlights the growing importance of transparency in the use of AI technologies within the financial sector.