Oriam AI Institute · Research & Briefings
The 2026 AI Compliance & Data Sovereignty Library
Essential regulatory briefings for Missouri CPAs, Law Firms, and Insurance Agencies. Learn exactly how public cloud AI violates state and federal data laws, and how to implement air-gapped, on-premise AI to protect your firm from compliance breaches, criminal liability, and cyber-insurance invalidation.
Browse the Library About the InstituteThe regulations
Three rules every Missouri firm using AI needs to know
Each briefing in the library is built around the rule that governs your profession.
IRC §7216
Disclosing tax return information without the client's signed consent is a federal crime, and pasting a return into a public AI tool can count as a disclosure.
Missouri Rule 4-1.6 & Informal Opinion 2024-11
Missouri lawyers must protect client confidentiality and vet how any AI platform stores, uses, and trains on what they type into it.
Missouri Insurance Data Security Act
Licensees must report cybersecurity events to the state within four business days and oversee every vendor that touches nonpublic information.
The Library
Regulatory briefings
Free and paid briefings for Missouri CPAs, law firms, and insurance and title agencies.
IRC §7216 and AI: The Briefing for Missouri Tax Preparers
CPA firms, enrolled agents, and tax preparers
Pasting a client's W-2 or K-1 into a public AI tool can be a disclosure under IRC §7216, a federal crime. This free briefing explains the rule, the penalties, why the regulation's exceptions do not fit AI, what a valid consent requires, and how an on-premise system keeps returns inside your office.
Open the briefingMissouri Lawyers and AI: Confidentiality, Candor, and Informal Opinion 2024-11
Missouri law firms and attorneys
Typing a client's facts into a public AI tool puts Rule 4-1.6 confidentiality on the line, and filing unchecked AI output puts Rule 4-3.3 candor on the line. This free briefing explains Missouri Informal Opinion 2024-11, ABA Formal Opinion 512, the Missouri appeal that was dismissed over fake citations, and how an on-premise system keeps client files inside your office.
Open the briefingThe Missouri Insurance Data Security Act and AI: The Briefing for Agencies
Missouri independent insurance agencies and title companies
Missouri's Insurance Data Security Act took effect January 1, 2026, and an AI tool that holds client applications or claims can become the source of a cybersecurity event your agency has to report in four business days. This free briefing explains who the Act covers, the reporting rules, the 2027 and 2028 program deadlines, and how an on-premise system keeps client files inside your office.
Open the briefingCourt Sanctions for AI-Fabricated Case Citations: A 2025-2026 Review
Missouri law firms and attorneys
This briefing reviews significant court sanctions imposed in 2025 and 2026 for AI-fabricated case citations. It outlines the financial penalties and ethical implications for attorneys and firms.
Open the briefingMissouri Data Security Act and Third-Party Oversight for Insurance and Title Agencies
Missouri independent insurance agencies and title companies
Missouri's Insurance Data Security Act mandates a written information security program and oversight of third-party service providers. Non-compliance can lead to significant civil penalties.
Open the briefingIRC 7216 and AI Vendors: Consent Forms for Tax Preparers
CPA firms, enrolled agents, and tax preparers
This briefing explains the requirements for obtaining taxpayer consent under IRC 7216 when using AI vendors. It details the specific forms and disclosures needed to comply with federal regulations.
Open the briefingABA Formal Opinion 512: Generative AI, Client Confidentiality, and Billing
Missouri law firms and attorneys
This briefing examines ABA Formal Opinion 512, issued July 29, 2024, regarding generative AI and attorney ethics. It covers competence, confidentiality, communication, supervision, and fees in the context of AI use.
Open the briefingCyber Insurance Applications and AI Tool Use in 2026: What Firms Need to Know
Missouri independent insurance agencies and title companies
Cyber insurance applications in 2026 are increasingly inquiring about AI tool inventories and governance. This reflects a changing risk environment where AI-enabled cyber breaches are more frequent and severe.
Open the briefingFTC Safeguards Rule and Tax Preparers: Compliance Requirements for 2026
CPA firms, enrolled agents, and tax preparers
This briefing outlines the requirements of the FTC Safeguards Rule for tax preparers, including the need for a Written Information Security Program. It details the penalties for non-compliance and the specific technical and administrative safeguards required.
Open the briefingClient Confidentiality Risks with Cloud AI Tools in 2026
Missouri law firms and attorneys
This briefing examines the risks to client confidentiality when Missouri law firms use cloud-based generative AI tools. It covers relevant Missouri Supreme Court Rules, Informal Opinions, and recent legal developments regarding attorney-client privilege and data breaches.
Open the briefingALTA Best Practices Pillar 3: Information Security for Title Agencies
Missouri independent insurance agencies and title companies
ALTA Best Practices Pillar 3, updated in August 2025, mandates written information security programs for title agencies. The Missouri Insurance Data Security Act, effective January 2026, also requires similar programs and imposes reporting obligations for cybersecurity events.
Open the briefingTax Preparer Data Breaches and Identity Theft: 2026 IRS Statistics and Compliance
CPA firms, enrolled agents, and tax preparers
This briefing outlines the legal obligations and common practices for tax preparers regarding data security and client information. It covers IRS regulations, FTC Safeguards Rule requirements, and recent statistics on data breaches and identity theft.
Open the briefingMissouri Lawyers and Generative AI: State Bar Guidance as of October 2026
Missouri law firms and attorneys
This briefing details the Missouri Supreme Court's Informal Opinion 2024-11 and other relevant rules concerning generative AI. It also covers guidance from the ABA and other states as of October 2026.
Open the briefingInsurance Agency Data Breaches and Regulator Enforcement 2026
Missouri independent insurance agencies and title companies
The Missouri Insurance Data Security Act, RSMo 375.1400 to 375.1427, took effect January 1, 2026. This briefing outlines its requirements and recent data breach incidents affecting the insurance sector.
Open the briefingAI in Tax and Accounting 2026: Confidentiality Risks and Compliance
CPA firms, enrolled agents, and tax preparers
This briefing outlines how tax and accounting firms are using AI tools in 2026 and the associated confidentiality risks. It details the relevant federal regulations and professional standards governing the use and disclosure of tax return information.
Open the briefingMissouri Informal Opinion 2024-11: Generative AI Duties for Lawyers
Missouri law firms and attorneys
Examine Missouri Informal Opinion 2024-11 and related rules governing lawyer use of generative AI. Understand duties regarding client confidentiality, competence, supervision, and court submissions.
Open the briefingMissouri Insurance Data Security Act: Requirements for Agencies Effective January 1, 2026
Missouri independent insurance agencies and title companies
This briefing outlines key requirements of the Missouri Insurance Data Security Act, effective January 1, 2026. It covers reporting obligations, information security programs, and compliance deadlines for Missouri insurance agencies and title companies.
Open the briefingIRS Guidance on AI for Tax Preparers: Compliance with Confidentiality and Due Diligence
CPA firms, enrolled agents, and tax preparers
Tax preparers using AI tools must comply with IRC 7216, IRC 6713, and Circular 230 regarding client data confidentiality and work accuracy. The IRS requires secure, enterprise-approved AI systems and emphasizes practitioner responsibility for all AI-generated work.
Open the briefingAI-Fabricated Citations: Court Sanctions and Professional Responsibility 2025-2026
Missouri law firms and attorneys
This briefing reviews court sanctions issued in 2025 and 2026 for attorneys who submitted filings containing AI-fabricated citations. It also outlines Missouri and ABA guidance on attorneys' use of generative AI tools.
Open the briefingNAIC Model Law 668 and Third-Party Provider Oversight: Implications for Missouri Agencies
Missouri independent insurance agencies and title companies
Missouri's Insurance Data Security Act, effective January 1, 2026, aligns with NAIC Model Law
Open the briefingThe Missouri Tax Office AI Blueprint: Policy, Consent, WISP, and Rollout
CPA firms, enrolled agents, and tax preparers
The hands-on companion to the free §7216 briefing. A data map, a written AI use policy you can adopt, a §7216 consent built on the exact Rev. Proc. 2013-14 wording, a WISP addendum for AI, vendor due-diligence questions, and a 30-day rollout plan.
Open the briefingThe Missouri Law Office AI Blueprint: Policy, Client Consent, Verification, and Rollout
Missouri law firms and attorneys
The hands-on companion to the free Missouri lawyers and AI briefing. A data map, a written AI use policy you can adopt, an informed consent letter built on ABA Formal Opinion 512, a citation verification protocol, a billing note, vendor questions, and a 30-day rollout plan.
Open the briefingThe Missouri Insurance Agency AI Blueprint: Program, Vendors, Incidents, and Rollout
Missouri independent insurance agencies and title companies
The hands-on companion to the free Insurance Data Security Act briefing. An applicability worksheet and data map, a written AI use policy you can adopt, an AI section for your information security program, a provider due diligence questionnaire, a four-business-day incident worksheet, and a 30-day rollout plan.
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