The U.S. Securities and Exchange Commission (SEC) has outlined its examination priorities for 2025, focusing on new rules for Form PF, Regulation S-P, and fiduciary duties. Key areas of interest include cybersecurity and artificial intelligence (AI), reflecting the agency's commitment to enhancing oversight in these rapidly evolving sectors. The SEC's priorities signal significant implications for whistleblowers and private fund advisers, emphasizing the importance of compliance in the financial industry. Additionally, firms like AuditBoard are responding to these changes by integrating AI-driven capabilities into their compliance platforms, aiming to streamline processes such as vendor assessments and staffing. The compliance and audit industry is urged to adopt a more collaborative and AI-focused approach to keep pace with industry developments.