Spear phishing attacks are increasingly prevalent within the corporate sector. Businesses are being targeted more frequently, leading to significant losses to their IT security, financial stability, and reputation. In this study, we will examine the particularities of these attacks in order to understand the execution process, which will enable us to identify the offenses comprising them and their legal framework. Then, we will study the Moroccan legislature’s approach to regulating spear phishing attacks. In fact, the research methodology pursued is limited to the doctrinal and textual analysis of various legal texts, studies and reports. The objective is to translate the shift from a repressive approach to a preventive approach involving businesses in IT system protection and digital financial crime reduction. In addition, the study focuses on the rational and intelligent use of AI by companies to ensure the effectiveness of cybersecurity measures, while maintaining a certain degree of compliance with law.