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AI Due Diligence 

Considerations 

for Buyers 

and Investors

Summary

June 23, 2026

In this primer, Jonathan Conigliari and Jeremy Conigliari provide guidance about how prospective investors and buyers can diligence a potential target's use of artificial intelligence.


Focusing on financial, legal, and operational considerations relating to AI, the primer breaks down a due diligence exercise into five categories: (1) security and confidentiality practices for the use and integration of AI; (2) impact of AI on a target's short-term and long-term financial outlook; (3) model-version interchangeability and over-reliance; (4) operational limitations such as quota ceilings; and (5) general intellectual property considerations in the AI era.

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