Practitioners are re-imagining their business practices, changing their service offerings, and adjusting how they work with clients to take advantage of the efficiencies offered by modern technology. While there are many benefits to these new technologies, there are also significant challenges and risks, which need to be understood and mitigated in any firm. Review some of the new services and client opportunities made possible by using remote access, cloud, and hosted applications. Also identify selected risks and responsibilities practitioners have with client data, as well as some of the traps in modern technology that can cause problems for practitioners and their clients.