# When AI Does the Auditing, Who Is Accountable?

- slug: when-ai-does-the-auditing-who-is-accountable
- date: 2026-04-23
- category: Agentics

Petual raised $20M to automate SOX compliance testing with agentic AI. The efficiency gains are real. But SOX was built on one principle: a human with legal liability signs at the bottom. When the software generates those documents, who actually understands them?

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