Return-Path: Delivered-To: edward@transocean.com Received: from vps.transocean.com by vps.transocean.com with LMTP id UIGNFNH6tFqFXAAAInt2oQ for ; Fri, 23 Mar 2018 06:02:09 -0700 Return-path: Envelope-to: edward@transocean.com Delivery-date: Fri, 23 Mar 2018 06:02:09 -0700 Received: from omp.news.grceducators.com ([129.145.68.217]:59804 helo=om-axonstech.rsys2.com) by vps.transocean.com with esmtp (Exim 4.89_1) (envelope-from ) id 1ezMKS-0006DI-Ru for edward@transocean.com; Fri, 23 Mar 2018 06:02:09 -0700 DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; s=grceducators; d=news.grceducators.com; h=MIME-Version:Content-Type:Content-Transfer-Encoding:Date:To:From:Reply-To: Subject:List-Unsubscribe:Message-ID; i=grceducators@news.grceducators.com; bh=3gywPvi2+quWv2i9j04gtE4Yj2dT1uGkdtZkrrxqIgE=; b=t5Cl2f8E6PXU1EtVqa7L57vVnOI7gD+VTu5TqdQWufgdBSmtmJxecDjUMaDd/FzYprkgPrIRNgKl fAvrIhPZuQlMvZMJgonrZnx9FkO4nvWZsBJdVkpfups2Lx08zAuHjYY1MGO1ykVaEHZF5dRooNG7 TiBTFKgytAh1sOUIIFqB9KfkaM+2iY7KqpBJ4G/Kp1thov5XCHergFYvIcsoZlUsUXRqIfYjLCe7 B+4gHELOfWfDGehR4na/90Z/wW3Z8awv6ADxIY4QQ5sl9n/0EdBj+w0e+emRXz1lzJnw9BBn70Fi KzrexnqItL6dr32Hjh46SnPeYU+sbbUImaUbmQ== Received: by om-axonstech.rsys2.com id hmjtca2b6101 for ; Fri, 23 Mar 2018 06:01:16 -0700 (envelope-from ) X-CSA-Complaints: whitelist-complaints@eco.de MIME-Version: 1.0 Content-Type: text/html; charset="ISO-8859-1" Content-Transfer-Encoding: quoted-printable Date: Fri, 23 Mar 2018 06:01:16 -0700 To: edward@transocean.com From: =?ISO-8859-1?B?V2ViaW5hciB1cGRhdGVz?= Reply-To: =?ISO-8859-1?B?V2ViaW5hciB1cGRhdGVz?= Subject: Using Ratios for Fraud Detection in Corporate Revenue Accounts Feedback-ID: 10775:134042:oraclersys List-Unsubscribe: , X-sgxh1: LKOHjKxljHgkhJLHgQJhu X-rext: 5.interact2.Eggph-ZNBUQrFPJSYsxrmOYPn1i8q6ub-Ua1DrWcaH3hrkGR X-cid: axonstech.129102 Message-ID: <0.1.3FF.216.1D3C2A707BFE762.0@om-axonstech.rsys2.com> X-Spam-Status: No, score=2.4 X-Spam-Score: 24 X-Spam-Bar: ++ X-Ham-Report: Spam detection software, running on the system "vps.transocean.com", has NOT identified this incoming email as spam. The original message has been attached to this so you can view it or label similar future email. If you have any questions, see root\@localhost for details. Content preview: Using Ratios for Fraud Detection in Corporate Revenue Accounts 740-870-0321 Using Ratios for Fraud Detection in Corporate Revenue Accounts [...] Content analysis details: (2.4 points, 3.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- 0.0 URIBL_BLOCKED ADMINISTRATOR NOTICE: The query to URIBL was blocked. See http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block for more information. 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float: left; width:= 180px;max-width:200px =21important; =22 vspace=3D=220=22 width=3D=22180=22 = /> </div> <div style=3D=22clear= :both;=22> </div> </div> </td> </tr> </tbody> </table> </td> <td class=3D=22rnb-force-col= =22 valign=3D=22top=22> <table align=3D=22left=22 bord= er=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-las= t-col-2=22 valign=3D=22top=22 width=3D=22350=22> <tbody> <tr> <td style=3D=22font-s= ize:24px; font-family:Arial,Helvetica,sans-serif; color:=233c4858; text-ali= gn:right;=22><span style=3D=22color:=233c4858; =22><span style=3D=22color:= =23000000;=22><strong><span style=3D=22font-size: 18px;=22>740-870-0321</sp= an></strong></span></span></td> </tr> <tr> <td height=3D=2210=22= style=3D=22font-size:1px; line-height:1px;=22></td> </tr> <tr> <td class=3D=22rnb-mb= l-float-none=22 style=3D=22font-size:14px; font-family:Arial,Helvetica,sans= -serif;color:=233c4858;float:right;width:350px; line-height: 21px;=22></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> <tr> <td height=3D=220=22 style=3D=22font-si= ze:1px; line-height:1px;=22></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <=21--=5Bif mso 15=5D> </td> <=21=5Bendif=5D--><=21--=5Bif mso 15=5D> </tr> </table> <=21=5Bendif=5D--> </div> </td> </tr> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style= =3D=22background-color:=23ededed;=22 valign=3D=22top=22> <div><=21--=5Bif mso=5D> <table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin= g=3D=220=22 width=3D=22100%=22 style=3D=22width:100%;=22> <tr> <=21=5Bendif=5D--><=21--=5Bif mso=5D> <td valign=3D=22top=22 width=3D=22590=22 style=3D=22width:590px;=22> <=21=5Bendif=5D--> <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad= ding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-del-min-width=22 id=3D= =22Layout_22=22 name=3D=22Layout_22=22 style=3D=22min-width:100%; -webkit-b= ackface-visibility: hidden; line-height: 10px; background-color:=23ededed;= =22 width=3D=22100%=22> <tbody> <tr> <td align=3D=22center=22 class=3D=22rnb-del-min-= width=22 style=3D=22min-width: 590px;=22 valign=3D=22top=22> <table align=3D=22center=22 bgcolor=3D=22=23ffff= ff=22 border=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D= =22rnb-container=22 style=3D=22background-color:=23ffffff;=22 width=3D=2210= 0%=22> <tbody> <tr> <td align=3D=22center=22 valign=3D=22to= p=22> <table border=3D=220=22 cellpadding=3D= =220=22 cellspacing=3D=220=22> <tbody> <tr> <td> <div style=3D=22display:block;= border-radius:0px; width:590;max-width:600px =21important;border-top:0px N= one =239c9c9c;border-right:0px None =239c9c9c;border-bottom:0px None =239c9= c9c;border-left:0px None =239c9c9c;border-collapse: separate;border-radius:= 0px;=22> <div><a href=3D=22https://news= =2Egrceducators=2Ecom/pub/cc?_ri_=3DX0Gzc2X%3DYQpglLjHJlTQGnnioqzdv73zajzgy= c15kzfjuw5ygSpCzbAmIq3HS9j4JHaUojsE0VXtpKX%3DTWTAT&_ei_=3DEq2tf9zs59idf= PO1Sc_9Bbkm2St5B0lxonSBQlL8q20dKq83YiNS1DrL_nDgf-wwIYSOYS8fCB5hWwkULILGjlXk= Z0=2E=22 style=3D=22text-decoration:none;=22 target=3D=22_blank=22><img alt= =3D=22=22 border=3D=220=22 class=3D=22rnb-header-img=22 hspace=3D=220=22 sr= c=3D=22http://img=2Emailinblue=2Ecom/1620427/images/rnb/original/5aab52efe6= 94aa4aa831434d=2Epng=22 style=3D=22display:block; float:left; border-radius= : 0px; =22 vspace=3D=220=22 width=3D=22590=22 /> </a> </div> <div style=3D=22clear:both;=22> </div> </div> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <=21--=5Bif mso=5D> </td> <=21=5Bendif=5D--><=21--=5Bif mso=5D> </tr> </table> <=21=5Bendif=5D--> </div> </td> </tr> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style= =3D=22background-color:=23ededed;=22 valign=3D=22top=22> <div><=21--=5Bif mso=5D> <table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin= g=3D=220=22 width=3D=22100%=22 style=3D=22width:100%;=22> <tr> <=21=5Bendif=5D--><=21--=5Bif mso=5D> <td valign=3D=22top=22 width=3D=22590=22 style=3D=22width:590px;=22> <=21=5Bendif=5D--> <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad= ding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-del-min-width=22 id=3D= =22Layout_20=22 name=3D=22Layout_20=22 style=3D=22min-width:100%; -webkit-b= ackface-visibility: hidden; line-height: 10px; background-color:=23ededed;= =22 width=3D=22100%=22> <tbody> <tr> <td align=3D=22center=22 class=3D=22rnb-del-min-= width=22 style=3D=22min-width: 590px;=22 valign=3D=22top=22> <table align=3D=22center=22 bgcolor=3D=22=23ffff= ff=22 border=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D= =22rnb-container=22 style=3D=22background-color:=23ffffff;=22 width=3D=2210= 0%=22> <tbody> <tr> <td align=3D=22center=22 valign=3D=22to= p=22> <table border=3D=220=22 cellpadding=3D= =220=22 cellspacing=3D=220=22> <tbody> <tr> <td> <div style=3D=22display:block;= border-radius:5px; width:590;;max-width:600px =21important;border-top:0px = None =23000;border-right:0px None =23000;border-bottom:0px None =23000;bord= er-left:0px None =23000;border-collapse: separate;border-radius: 0px;=22> <div><img alt=3D=22=22 border= =3D=220=22 class=3D=22rnb-header-img=22 hspace=3D=220=22 src=3D=22http://im= g=2Emailinblue=2Ecom/1620427/images/rnb/original/5a719dfde694aa5fd728a9b2= =2Epng=22 style=3D=22display:block; float:left; border-radius: 5px; =22 vsp= ace=3D=220=22 width=3D=22590=22 /> </div> <div style=3D=22clear:both;=22> </div> </div> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <=21--=5Bif mso=5D> </td> <=21=5Bendif=5D--><=21--=5Bif mso=5D> </tr> </table> <=21=5Bendif=5D--> </div> </td> </tr> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style= =3D=22background-color:=23ededed;=22 valign=3D=22top=22> <div><=21--=5Bif mso=5D> <table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin= g=3D=220=22 width=3D=22100%=22 style=3D=22width:100%;=22> <tr> <=21=5Bendif=5D--><=21--=5Bif mso=5D> <td valign=3D=22top=22 width=3D=22590=22 style=3D=22width:590px;=22> <=21=5Bendif=5D--> <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad= ding=3D=220=22 cellspacing=3D=220=22 id=3D=22Layout_19=22 name=3D=22Layout_= 19=22 style=3D=22background-color:=23ededed;=22 width=3D=22100%=22> <tbody> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed= =22 style=3D=22background-color: =23ededed;=22 valign=3D=22top=22> <table bgcolor=3D=22=23ffffff=22 border=3D=220= =22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-container=22= style=3D=22height: 0px; background-color: rgb(255, 255, 255); border-top-l= eft-radius: 0px; border-top-right-radius: 0px; border-bottom-right-radius: = 0px; border-bottom-left-radius: 0px; border-collapse: separate; padding-lef= t: 20px; padding-right: 20px;=22 width=3D=22100%=22> <tbody> <tr> <td bgcolor=3D=22=23ffffff=22 class=3D= =22rnb-container-padding=22 style=3D=22background-color: =23ffffff; font-si= ze: px;font-family: ; color: ;=22> <table align=3D=22center=22 border=3D= =220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-columns-= container=22 style=3D=22margin:auto;=22> <tbody> <tr> <td align=3D=22center=22 class= =3D=22rnb-force-col=22> <table align=3D=22center=22 bo= rder=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-c= ol-1=22> <tbody> <tr> <td height=3D=2210=22= ></td> </tr> <tr> <td style=3D=22font-f= amily:Arial,Helvetica,sans-serif; color:=233c4858; text-align:center;=22><s= pan style=3D=22color:=233c4858;=22><span style=3D=22color:=23000000;=22><sp= an style=3D=22font-size: 30px;=22><strong>Using Ratios for Fraud Detection = in Corporate Revenue Accounts</strong></span></span></span></td> </tr> <tr> <td height=3D=2210=22= ></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <=21--=5Bif mso=5D> </td> <=21=5Bendif=5D--><=21--=5Bif mso=5D> </tr> </table> <=21=5Bendif=5D--> </div> </td> </tr> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style= =3D=22background-color:=23ededed;=22 valign=3D=22top=22> <div><=21--=5Bif mso=5D> <table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin= g=3D=220=22 width=3D=22100%=22 style=3D=22width:100%;=22> <tr> <=21=5Bendif=5D--><=21--=5Bif mso=5D> <td valign=3D=22top=22 width=3D=22590=22 style=3D=22width:590px;=22> <=21=5Bendif=5D--> <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad= ding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-del-min-width=22 name= =3D=22Layout_12=22 style=3D=22min-width:100%; background-color:=23ededed;= =22 width=3D=22100%=22> <tbody> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed= =22 class=3D=22rnb-del-min-width=22 style=3D=22background-color: =23ededed;= =22 valign=3D=22top=22> <table bgcolor=3D=22=23ffffff=22 border=3D=220= =22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-container=22= style=3D=22background-color: rgb(255, 255, 255); padding-left: 20px; paddi= ng-right: 20px; border-collapse: separate; border-top-left-radius: 0px; bor= der-top-right-radius: 0px; border-bottom-right-radius: 0px; border-bottom-l= eft-radius: 0px; border-bottom-width: 0px; border-bottom-color: rgb(200, 20= 0, 200); border-bottom-style: none;=22 width=3D=22100%=22> <tbody> <tr> <td height=3D=22=22 style=3D=22font-siz= e:1px; line-height:1px;=22></td> </tr> <tr> <td align=3D=22left=22 bgcolor=3D=22=23= ffffff=22 class=3D=22rnb-container-padding=22 style=3D=22background-color: = =23ffffff;=22 valign=3D=22top=22> <table border=3D=220=22 cellpadding=3D= =220=22 cellspacing=3D=220=22 class=3D=22rnb-columns-container=22 width=3D= =22100%=22> <tbody> <tr> <td class=3D=22rnb-force-col= =22 style=3D=22padding-right: 0px;=22 valign=3D=22top=22> <table align=3D=22left=22 bord= er=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-col= -1=22 valign=3D=22top=22 width=3D=22100%=22> <tbody> <tr> <td style=3D=22font-s= ize:15px; font-family:'Arial',Helvetica,sans-serif, sans-serif; color:=2366= 6; line-height: 21px;=22> <div> <div style=3D=22text-= align: center;=22><span style=3D=22color:=23000000;=22><span style=3D=22fon= t-size: 17px;=22><strong>WEDNESDAY APRIL 18 2018  =7C 01:00 PM EST&nbs= p; =7C 60 MINUTES</strong></span></span> </div> </div> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> <tr> <td height=3D=2210=22 style=3D=22font-s= ize:1px; line-height:1px;border-bottom:0px;=22></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <=21--=5Bif mso=5D> </td> <=21=5Bendif=5D--><=21--=5Bif mso=5D> </tr> </table> <=21=5Bendif=5D--> </div> </td> </tr> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style= =3D=22background-color:=23ededed;=22 valign=3D=22top=22> <div><=21--=5Bif mso=5D> <table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin= g=3D=220=22 width=3D=22100%=22 style=3D=22width:100%;=22> <tr> <=21=5Bendif=5D--><=21--=5Bif mso=5D> <td valign=3D=22top=22 width=3D=22590=22 style=3D=22width:590px;=22> <=21=5Bendif=5D--> <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad= ding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-del-min-width=22 name= =3D=22Layout_14=22 style=3D=22min-width:100%; background-color:=23ededed;= =22 width=3D=22100%=22> <tbody> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed= =22 class=3D=22rnb-del-min-width=22 style=3D=22background-color: =23ededed;= =22 valign=3D=22top=22> <table bgcolor=3D=22=23ffffff=22 border=3D=220= =22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-container=22= style=3D=22background-color: rgb(255, 255, 255); padding-left: 20px; paddi= ng-right: 20px; border-collapse: separate; border-top-left-radius: 0px; bor= der-top-right-radius: 0px; border-bottom-right-radius: 0px; border-bottom-l= eft-radius: 0px; border-bottom-width: 0px; border-bottom-color: rgb(200, 20= 0, 200); border-bottom-style: none;=22 width=3D=22100%=22> <tbody> <tr> <td height=3D=220=22 style=3D=22font-si= ze:1px; line-height:1px;=22></td> </tr> <tr> <td align=3D=22left=22 bgcolor=3D=22=23= ffffff=22 class=3D=22rnb-container-padding=22 style=3D=22background-color: = =23ffffff;=22 valign=3D=22top=22> <table border=3D=220=22 cellpadding=3D= =220=22 cellspacing=3D=220=22 class=3D=22rnb-columns-container=22 width=3D= =22100%=22> <tbody> <tr> <td class=3D=22rnb-force-col= =22 style=3D=22padding-right: 0px;=22 valign=3D=22top=22> <table align=3D=22left=22 bord= er=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-col= -1=22 valign=3D=22top=22 width=3D=22100%=22> <tbody> <tr> <td style=3D=22font-s= ize:14px; font-family:Arial,Helvetica,sans-serif, sans-serif; color:=233c48= 58; line-height: 21px;=22> <div style=3D=22line-= height: 16px; text-align: justify;=22> <div> <div> <div> <div> <div> <div> <div><span style=3D= =22font-size:12px;=22>Some ratios focus primarily on the revenue accounts, = while other focus on the related accounts=2E Remember, if there is a fraudu= lent credit to revenue, there must be a fraudulent debit somewhere else in = the financial statements=2E</span> </div> <div><br /> <span style=3D=22font= -size:12px;=22>Accountants and internal auditors play an important role in = preventing revenue manipulation by ensuring that proper revenue policies an= d procedures are being followed=2E</span> </div> <div><br /> <span style=3D=22font= -size:12px;=22>When evaluating the potential for fraud in the revenue cycle= , ratio analysis is a highly effective technique to highlight revenue and a= sset account balances that are out of line with previous results, industry = averages, or auditing/reviewing expectations=2E</span> </div> <div><br /> <span style=3D=22font= -size:12px;=22>Learning Objectives:</span> </div> <ul> <li><span style=3D= =22font-size:12px;=22>External pressures that that might lead to committing= financial reporting fraud</span></li> <li><span style=3D= =22font-size:12px;=22>Internal red flags that might affect the revenue acco= unts</span></li> <li><span style=3D= =22font-size:12px;=22>Ratios that help spot unusual financial results</span= ></li> <li><span style=3D= =22font-size:12px;=22>Ratios that indicate which transactions should be ana= lyzed in detail</span></li> <li><span style=3D= =22font-size:12px;=22>Ratios for finding account balances that might be inf= lated</span></li> <li><span style=3D= =22font-size:12px;=22>Ratios for verifying the relationship between revenue= and other accounts</span></li> </ul> </div> <div><span style=3D= =22font-size:12px;=22>This webinar will provide you with an overview of som= e of the best practices in ratio analysis for fraud detection in corporate = revenue accounts used today=2E</span> </div> </div> </div> </div> </div> </div> </div> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> <tr> <td height=3D=220=22 style=3D=22font-si= ze:1px; line-height:1px;border-bottom:0px;=22></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <=21--=5Bif mso=5D> </td> <=21=5Bendif=5D--><=21--=5Bif mso=5D> </tr> </table> <=21=5Bendif=5D--> </div> </td> </tr> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style= =3D=22background-color:=23ededed;=22 valign=3D=22top=22> <div><=21--=5Bif mso=5D> <table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin= g=3D=220=22 width=3D=22100%=22 style=3D=22width:100%;=22> <tr> <=21=5Bendif=5D--><=21--=5Bif mso=5D> <td valign=3D=22top=22 width=3D=22590=22 style=3D=22width:590px;=22> <=21=5Bendif=5D--> <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad= ding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-del-min-width=22 id=3D= =22Layout_17=22 name=3D=22Layout_17=22 style=3D=22min-width:590px; backgrou= nd-color:=23ededed;=22 width=3D=22100%=22> <tbody> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed= =22 class=3D=22rnb-del-min-width=22 style=3D=22min-width:590px; background-= color: =23ededed;=22 valign=3D=22top=22> <table bgcolor=3D=22=23ffffff=22 border=3D=220= =22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22mso-button-block= rnb-container=22 style=3D=22background-color: rgb(255, 255, 255); border-t= op-left-radius: 0px; border-top-right-radius: 0px; border-bottom-right-radi= us: 0px; border-bottom-left-radius: 0px; padding-left: 20px; padding-right:= 20px; border-collapse: separate;=22 width=3D=22100%=22> <tbody> <tr> <td height=3D=2220=22 style=3D=22font-s= ize:1px; line-height:1px;=22></td> </tr> <tr> <td align=3D=22left=22 bgcolor=3D=22=23= ffffff=22 class=3D=22rnb-container-padding=22 style=3D=22background-color: = =23ffffff;=22 valign=3D=22top=22> <table border=3D=220=22 cellpadding=3D= =220=22 cellspacing=3D=220=22 class=3D=22rnb-columns-container=22 width=3D= =22100%=22> <tbody> <tr> <td class=3D=22rnb-force-col= =22 valign=3D=22top=22> <table align=3D=22center=22 bo= rder=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-c= ol-1=22 valign=3D=22top=22 width=3D=22550=22> <tbody> <tr> <td valign=3D=22top= =22> <table align=3D=22cen= ter=22 border=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class= =3D=22rnb-btn-col-content=22 style=3D=22margin:auto; border-collapse: separ= ate;=22> <tbody> <tr> <td align=3D= =22center=22 bgcolor=3D=22=23ff4d00=22 height=3D=2240=22 style=3D=22font-si= ze:18px; font-family:'Arial',Helvetica,sans-serif; color:=23ffffff; font-we= ight:normal; padding-left:20px; padding-right:20px; vertical-align: middle;= background-color:=23ff4d00;border-radius:0px;border-top:0px None =23000;bo= rder-right:0px None =23000;border-bottom:0px None =23000;border-left:0px No= ne =23000;=22 valign=3D=22middle=22 width=3D=22auto=22><span style=3D=22col= or:=23ffffff; font-weight:normal;=22> <a href=3D=22https://news=2Egrceducat= ors=2Ecom/pub/cc?_ri_=3DX0Gzc2X%3DYQpglLjHJlTQGnnioqzdv73zajzgyc15kzfjuw5yg= SpCzbAmIq3HS9j4JHaUojsE0VXtpKX%3DTWTAT&_ei_=3DEq2tf9zs59idfPO1Sc_9Bbkm2= St5B0lxonSBQlL8q20dKq83YiNS1DrL_nDgf-wwIYSOYS8fCB5hWwkULILGjlXkZ0=2E=22 sty= le=3D=22text-decoration:none; color:=23ffffff; font-weight:normal;=22 targe= t=3D=22_blank=22>  REGISTER NOW </a> </span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> <tr> <td height=3D=2220=22 style=3D=22font-s= ize:1px; 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