Entering a new year usually means reflecting on the completed one and planning for the next. In preparing for this effort, one of my favorite conferences is the AICPA’s Conference on Current SEC and PCAOB Developments. While the conference is targeted for public companies, many of the topics pertain to all entities, such as addressing change and cybersecurity risks. This article captures some of the central themes of the conference held on December 4-6, 2017, in Washington, D.C.