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Illinois Is the First State to Require AI Audits. But Who Will Do Them?
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Subscribe29 JUL 2026 / TECHNOLOGY
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The governor of Illinois, JB Pritzker, has signed Senate Bill 315, the Artificial Intelligence Safety Measures Act, making Illinois the first U.S state to mandate annual independent audits of large AI developers. While the legislation imposes a new requirement for developers to detail how they manage severe risks and be assessed by an external party, it is noted that full guidance on and recognition of the AI safety auditor role is yet to be developed.
Illinois has scheduled an audit before the auditing profession has agreed on what the engagement should look like. Accountants know this sequence well. A new requirement lands, the effective date starts moving closer, and the detailed guidance arrives som...
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