January 8, 2026, 12:44 AM EST. Apple appointed Ben Borders as Principal Accounting Officer in January 2026 and began a multi-year transition of its Apple Card program from Goldman Sachs to JPMorgan Chase. Analysts say the company is leaning more on Services and AI-enabled offerings, even as hardware growth slows. The appointments and the card shift underscore a move toward deeper financial-partner integration, with Siri and Fitness+ highlighted as growth drivers, while regulatory and legal scrutiny of the App Store business remains a risk. Apple's guidance points to robust revenue and earnings growth toward 2028, but valuations reflect divergent views, with fair-value estimates spanning a wide band. Investors should weigh regulatory risk and the Services pull before deciding on exposure to Apple.