AI Governance in 2026: From Emerging Concept to Operational Imperative
ISO Certifications | Artificial Intelligence
Published: Feb 24, 2026
As organizations continue to map business priorities and initiatives for 2026, it's clear that AI governance has officially crossed the threshold from emerging discipline to an operational and strategic necessity. What was once exploratory is now enforceable, driven by state regulations, global compliance deadlines, buyer expectations, and the rapid evolution of AI itself.
In this video, Danny Manimbo, Principal of Schellman's ISO and AI services, shares expert insight into the evolving landscape of state-level AI regulations, global compliance frameworks, and the impact of agentic AI systems on AI governance roadmaps.
U.S. State-Level AI Regulations Shift From Policy to Practice
In the United States, AI regulation is no longer theoretical as state-level laws start to take shape. States like Texas and Colorado are implementing AI laws, the Texas Responsible AI Governance Act (TRAIGA) and Colorado AI Act, with defined go-live dates in the first half of 2026. These regulations require more than written policies, demanding demonstrable, real governance in action.
Organizations must now show:
- Clear accountability structures
- Documented impact assessments
- Risk-based decision-making
- Controls aligned with how AI systems are built, deployed, and monitored
For many organizations, 2026 will mark the year AI governance becomes embedded into product development, procurement processes, and enterprise risk management programs.
This shift strengthens the case for ISO/IEC 42001, which Colorado’s AI Act explicitly references as a recognized risk management framework. Adoption may even provide a form of safe harbor or affirmative defense under the law.
The EU AI Act Brings a Firm Compliance Deadline
Globally, another significant milestone will arrive in August 2026, when high-risk system requirements under the EU AI Act will take effect. For organizations operating in or selling into the EU, this introduces a hard compliance deadline.
We're seeing a decisive shift toward what can be described as “evidence-ready governance.” It’s no longer enough to claim responsible AI practices, organizations must demonstrate them through:
- Consistent documentation
- Lifecycle-based controls
- Defined oversight mechanisms
- Audit-ready reporting
Governance programs must stand up to regulatory scrutiny in addition to internal review.
AI Governance: From Discovery to Expectation
In the broader market, 2024 and 2025 were discovery years for AI regulation and compliance, during which many organizations were asking what AI governance is and why it matters. In 2026, that conversation changes. AI governance is no longer a “nice-to-have,” it has become a:
- Baseline requirement for regulatory compliance
- Key driver of customer and partner trust
- Competitive differentiator
- Sales enabler
Buyers, partners, and regulators increasingly expect proof that AI systems are safe, reliable, and responsibly managed.
Agentic AI Raises the Governance Stakes
Compounding the regulatory pressure organizations increasingly face is the rapid rise of agentic AI—systems capable of planning, acting, and interacting autonomously. Agentic AI is already reshaping how organizations use AI, and we expect that trend to continue to accelerate and evolve.
As autonomy increases and these systems grow more capable and more embedded into operations, governance must keep pace with technical reality. This is where governance frameworks and technical assurance intersect.
While ISO 42001 establishes a foundational AI management system, technical-first assessments like AIUC-1 provide deeper visibility into how AI systems and agents behave in practice—surfacing vulnerabilities, failure modes, and control gaps that policies alone cannot detect.
Together, these complementary governance frameworks and technical validation create a more complete assurance model.
2026 Is the Year of AI Governance
The convergence of state-level AI laws, the EU AI Act compliance timeline, evolving market expectations, and increasingly autonomous AI systems makes one thing clear: 2026 is the year AI governance becomes operational.
Whether building a program from the ground up or maturing an existing one, organizations must align governance, technical assurance, and regulatory compliance in a way that supports both trust and growth.
AI governance is no longer about preparing for the future. It’s about operating responsibly in the present. If you’re thinking about how these regulatory changes, market expectations, and new AI capabilities affect your organization, now is the time to act. Contact us today to learn more about how to ensure your AI governance roadmap will keep pace in 2026.
In the meantime, discover additional AI governance insights in these helpful resources:
- AI Governance and ISO 42001 FAQs: What Organizations Need to Know in 2026
- Understanding ISO 42001: Responsible AI Governance in an Evolving Regulatory Landscape
- A Global Snapshot of AI Laws & How Compliance with ISO 42001 Can Help
- AI Governance Decoded: Determine Which AI Framework You Need and What You Gain from Each
- AI Governance Checklist: Your Roadmap to ISO 42001
About Danny Manimbo
Danny Manimbo is a Principal at Schellman based in Denver, Colorado, where he leads the firm’s Artificial Intelligence (AI) and ISO services and serves as one of Schellman’s CPA principals. In this role, he oversees the strategy, delivery, and quality of Schellman’s AI, ISO, and broader attestation services. Since joining the firm in 2013, Danny has built more than 15 years of expertise in information security, data privacy, AI governance, and compliance, helping organizations navigate evolving regulatory landscapes and emerging technologies. He is also a recognized thought leader and frequent speaker at industry conferences, where he shares insights on AI governance, security best practices, and the future of compliance. Danny has achieved the following certifications relevant to the fields of accounting, auditing, and information systems security and privacy: Certified Public Accountant (CPA), Certified Information Systems Security Professional (CISSP), Certified Information Systems Auditor (CISA), Certified Internal Auditor (CIA), Certificate of Cloud Security Knowledge (CCSK), and Certified Information Privacy Professional – United States (CIPP/US).