The use of Artificial Intelligence in corporations can lead to significant benefits in terms of strengthening the criminal compliance system, but it can also entail significant risks when the actions of those digital tools could cause danger or damage that may result in a criminal offence. This special report will focus on the latter research perspective, first exploring the possibility that an entity may be held accountable for AI-related crimes by looking at the current regulatory framework, and then investigating possible techniques to make corporations criminally liable in this field, as well as potential counter arguments to such a regulatory objective.