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• Topics of Interest Overview
• Not-for-Profit interest area
• Not-for-Profit Resources
• Not-for-Profit Assurance Resources

• Functional Expenses: A Revised Focus for Not-for-Profit Auditors
• Opportunities for Fraud in Not-for-Profit Entities: Contributions vs Exchange Transactions
• Not-for-Profits are Taking a Proactive Approach to Address Cybersecurity
• Tips for Designing and Auditing Functional Expense Allocation
• Workpaper Template Overview
• Not-for-Profit Auditors: Are You Appropriately Skeptical?