This article was originally published Feb. 13, 2026, in Clinical Leader.
As sponsors and CROs increasingly integrate AI into clinical trials, data management, and analytics, finance leaders across both organizations face a pressing challenge: how to account for AI-related costs under evolving U.S. generally accepted accounting principles (GAAP).
The life sciences ecosystem is focused not only on deploying AI effectively but also on mitigating risks and exposures, such as identifying hallucinations and verifying the reliability of AI data, output, and processes. The types of AI technologies used vary across different departments and at different stages of the contract life cycle. Sponsors and CROs using AI should be aware of some of the common use cases for currently emerging AI, understand how financial reporting treatment can differ due to complexities in the accounting rules and the related impacts, and be clear on what finance professionals should be thinking about as they embark on the AI journey.
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