The rise of artificial intelligence (AI) in financial and compliance functions has destabilised traditional doctrines of corporate criminal liability, which presuppose that culpability is grounded in human intention. Classical models of mens rea attribution such as the identification doctrine, vicarious liability and aggregation of corporate knowledge were developed for organisations whose decisions were taken by identifiable human actors. By contrast, contemporary AI systems operate with a degree of autonomy and opacity that complicates the tracing of a “guilty mind” within the corporate structure. Legal systems in the European Union (EU), United States (US), United Kingdom (UK) and India are responding by shifting emphasis from subjective intention to governance, risk-management and oversight obligations. This paper argues that the trajectory of law and policy is towards a governance-based conception of corporate mens rea in AI-driven financial and compliance breaches, in which liability is imputed through defective AI governance, inadequate human oversight and systemic failures in risk management rather than through proof of individual intention alone.