This document provides recommendations for ABAP development for SAP S/4HANA. It recommends that developers read documentation to understand changes, clean up unused code, learn new extension mechanisms, make code compatible with S/4HANA, use modern ABAP practices, follow the S/4HANA programming model of data modeling, CDS views, BOPF and Fiori apps, and ensure the data model is high quality. It acknowledges challenges including some bleeding edge technology, limited information, harmonizing legacy and new concepts, and maintaining multiple code lines during a transformation.