Ai-driven Unclaimed Property Compliance: What Corporate Leaders Need to Know
A Practical Executive Guide to Regulatory Risk and Responsible AI Integration
Prepared by: Josiah S. Osibodu, CPA, CFE, AI Consultant
JSO Consulting Services, LLC (dba Moyer & Osibodu Unclaimed Property Consulting Services, LLC)
December 12, 2025
Executive Overview
Unclaimed property compliance continues to be an area of heightened regulatory scrutiny
for organizations operating across multiple states. As state enforcement efforts expand
and audit activity increases, companies face growing exposure related to dormant
property, data quality, and reporting accuracy.
At the same time, many organizations are exploring how artificial intelligence (AI) can be
used to modernize compliance processes, reduce risk, and improve operational efficiency.
While AI presents meaningful opportunities, its use within a highly regulated environment
such as unclaimed property must be approached thoughtfully, responsibly, and with
appropriate governance.
This executive brief provides corporate leaders with a high-level overview of unclaimed
property compliance risks, emerging AI-enabled opportunities, and key considerations for
responsible adoption.
Understanding the Unclaimed Property Risk Landscape
Unclaimed property laws are governed at the state level and vary significantly by
jurisdiction. These laws impose strict requirements related to dormancy periods, due
diligence, reporting, and remittance. Organizations that fail to comply may be subject to
audits, penalties, interest assessments, and reputational risk.
Common risk drivers include:
- Incomplete or inconsistent data across financial systems
- Manual and spreadsheet-driven reconciliation processes
- Limited visibility into historical compliance gaps
- Decentralized ownership across tax, legal, finance, and operations teams
As enforcement efforts increase, organizations must adopt more disciplined and
transparent approaches to managing unclaimed property obligations.
The Role of AI in Unclaimed Property Compliance
Artificial intelligence can support unclaimed property compliance by enhancing data
analysis, pattern recognition, and decision support. When applied appropriately, AI can
help organizations improve accuracy, consistency, and efficiency across compliance
workflows.
Executive-appropriate AI use cases include:
- Data reconciliation and validation
- Dormancy tracking and trend analysis
- Exception identification and prioritization
- Audit risk assessment
- Reporting support and documentation review
AI should function as a decision-support tool that augments human expertise rather than
replacing professional judgment or regulatory responsibility.
Responsible and Ethical Use of AI
Because unclaimed property compliance is highly regulated, AI adoption must be governed
by clear policies and oversight. Organizations should ensure that AI-enabled workflows
align with regulatory expectations and internal governance standards.
Key considerations include:
- Human review and accountability for AI-assisted outputs
- Data privacy and security protections
- Transparency and explainability of AI-driven insights
- Alignment with state regulatory requirements
Responsible AI adoption helps organizations realize the benefits of technology while
maintaining trust, compliance, and defensibility.
Key Questions Corporate Leaders Should Be Asking
Corporate leaders should consider the following questions when evaluating unclaimed
property compliance and AI integration initiatives:
- Where does unclaimed property risk currently reside within the organization?
- Do we have visibility into historical compliance gaps and audit exposure?
- Which processes are most manual, time-consuming, or error-prone?
- How could AI responsibly support compliance, audit preparedness, and efficiency?
- Do we have governance in place to oversee AI-enabled workflows?
These questions help frame a disciplined and defensible approach to modernization.
A Disciplined Path Forward
Organizations should approach AI-driven unclaimed property initiatives through a
structured and phased approach:
- Conduct a baseline risk assessment and compliance review
- Educate and train key stakeholders on unclaimed property and AI fundamentals
- Implement AI-enabled tools in a controlled and compliant manner
- Monitor performance, governance, and regulatory alignment
Training and education remain foundational to successful and sustainable integration.
About the Author
Josiah S. Osibodu, CPA, CFE, is an unclaimed property and AI consultant with over 30 years
of experience across Deloitte, Ernst & Young, and Thomson Reuters.
As an AI Consultant, Josiah advises organizations on responsible, AI-driven approaches to
unclaimed property compliance, audit risk assessment, and operational efficiency.
To discuss your organization’s unclaimed property risk or AI integration strategy:
info@moyerosibodu.com; info@jsoconsultingservices.ai; or info@moyerosibodu.ai
