What is a core reason why dynamic functionality should be considered for FP&A work in Excel? Dynamic functionality allows FP&A professionals an ability to capture, update, and roll forward new data without being overly concerned that formulas will bust and work files will break. Dynamic functionality, when used for FP&A, adds a layer of sophistication that makes it difficult for others to understand. Dynamic functionality, when used in FP&A business models, creates formulas that require less auditing. Dynamic functionality, when used in FP&A business models, makes the work files more engaging to work in.