{"url_path":"/sec/aixi/10-k/2026/item-16k","section_key":"item-16k","section_title":"Item 16K Cybersecurity**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1935172/0001213900-26-057986-index.html","accession_number":"0001213900-26-057986","cik":"0001935172","ticker":"AIXI","issuer_name":"Xiao-I Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/1935172/0001213900-26-057986-index.html","primary_entity_key":"0001935172","primary_entity_name":"Xiao-I Corp"},"word_count":276,"has_tables":true,"body_markdown":"**Item 16K. Cybersecurity**\n\n \n\nThe Company’s executive officers oversee\nthe strategic processes to safeguard data and comply with relevant regulations and has overall responsibility for evaluating cybersecurity\nrisks, as well as related policies and risks in connection with the company’s supply chain, suppliers and other service providers.\nThe Company does not currently engage any assessors, consultants, auditors, or other third parties in connection with any such processes,\ngiven the size and scale of the Company, the resources available to it, the anticipated expenditures, and the risks it faces in terms\nof cybersecurity. The Company’s executive officers are responsible for overseeing and periodically reviewing and\nidentifying risks from cybersecurity threats associated with its use of any third-party service provider.\n\n \n\nSince the start of its latest completed fiscal\nyear and up to the date of this Annual Report, the Company is not aware of any risks from cybersecurity threats, including as\na result of any previous cybersecurity incidents, have materially affected or are reasonably likely to materially affect the registrant,\nincluding its business strategy, results of operations, or financial condition.\n\n \n\nThe Company’s board of directors is collectively\nresponsible for oversight of risks from cybersecurity threats. The Company’s executive officers oversee the overall processes\nto safeguard data and comply with relevant regulations and will report material cybersecurity incidents to the board. The Company’s\nexecutive officers have limited experience in the area of cybersecurity, but where necessary in the view of the Company’s executive\nofficers, the Company will consult with external advisers to manage and remediate any cybersecurity incidents. For material cybersecurity\nincidents, the Company’s executive officers will promptly inform, update, and seek the instructions of the board.\n\n \n\n141\n\n \n\n \n\n**PART\nIII**"}