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Welcome to the morning webinar hosted by Alejandra Jensen, a non-profit audit manager at Gelman Rosenberg and Friedman. She will be today's moderator. To earn CPE credit, connect by phone for better sound quality. Use the chat function for technical assistance. The webinar will be recorded and available on the website. Visit wwg RFCPA.com/webinars for more information. Complete the evaluation survey for CPE credit.