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An extensive analysis of The Accountability Gap, a critical governance crisis emerging as organizations adopt highly autonomous Agentic AI systems that act and reason independently. This gap is fueled by the inherent difficulty in supervising non-deterministic software, creating acute liability in sectors ranging from finance to healthcare, where failure can result in market crashes or patient harm. Legally, court precedents are systematically dismantling the "Black Box" defense, establishing that an agent's actions—even if erroneous—constitute negligent misrepresentation by the deploying enterprise. To mitigate this risk, the source urges organizations to overhaul their structure by creating human oversight roles like the Agent Supervisor and implementing technical infrastructure capable of providing the necessary legal defense. Key technical solutions include mandatory access to Reasoning Trace logs, which capture the agent's "chain of thought," and robust Runtime Governance via Policy-as-Code to prevent unauthorized actions before they occur. Ultimately, bridging the gap requires treating agents not as tools, but as accountable digital workers that demand rigorous AI Governance and specific risk transfer mechanisms like dedicated AI liability insurance.