As I know you may show the current record on the form only :
1. If you are storing date /time in table for the record, you may set the date/time field to descending order in soruce query or table of your form enable to keep current record on the form.
2. OR if the autonumber / Number field (that set to No Duplicates) of your table has set to desceding order which will show always last record on the form whenever you open it.
Regards,
Ashfaque