With AI entering the financial sector, regulators are not only scrutinizing how intelligent the models are, but also whether they are being regulated. On October 23, the U.S. Securities and Exchange Commission (SEC) released its FY2027 inspection priorities, including the application of advanced AI technologies and related risks, such as AI-related cyberattacks, deepfake fraud, automated investment advisors, trading algorithms, and compliance monitoring. The inspection will also focus on the fairness and accuracy of external statements, the consistency of internal controls with disclosures, and whether algorithmic recommendations are appropriate for clients' investment situations. This document reflects the priorities developed by SEC inspection staff and is not new regulation. While the document does not include a separate section on crypto assets, this does not mean that crypto businesses are exempt from AI regulations.