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Date: Tue, 19 Sep 2017 06:20:18 -0400 (EDT)
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Subject: 3 Ways to Deter Dubious Expense Reports
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When "Because I Said So" Doesn't Work
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
Trying to explain to an employee why you are not going to reimburse them for a $350
bottle of wine is sometimes like trying to explain to a three-year-old why they 
can't wear their bathing suit to nursery school in the middle of the winter. It's
a no-win battle. At least with the toddler you can eventually resort to the horrid,
"because I said so." It's not so easy with an employee, who really should know better.
Your Advantage: Where you do have an advantage with employees over three-year-olds
is that you can sometimes influence behavior with policy. In the AP Now survey conducted
last year, respondents were asked how they handled employees who submitted clearly
inappropriate expense reports. We received many useful and ingenious suggestions.
That information was used for the lead article in the most recent issue of the monthly
Accounts Payable Now and Tomorrow newsletter. It contains a four-step best practice
approach to this problem as well as a number of interesting suggestions. Here are
three of the nine ways our readers use to encourage proper behavior in this regard.

* Include the item as an exception in report that goes to internal audit and the
 top executives of the organization each month.
* Ask supervisor who approved the item for clarification on why they approved expense
via email. This provides documentation of the request for additional information
 and the response. Show the response to the CFO before paying the expense report
 in question. Also, have the CFO sign the expense report to document approval.
* Make it part of your policy that you will notify appropriate high-level executives
of serious inappropriate reimbursement requests. This might be the CFO, an SVP, 
HR or the CEO depending on your organization. By making it part of the policy, no
one can claim they didn't know this was going to happen. And, then of course, make
the notification.
Resources:You can get more information about our newsletter here [http://r20.rs6.net/tn.jsp?f=001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsFacEa0D5lNN1TjJM10vZFbMs1gRf_8GB3N8Bxu_-wDcbDvIsf4NS4JKOiAfIfmm-R2AwODpov7Gy3GfBk_jQpxR9K6b0j32yTRNc6vgg2l4MGG6B4aUIwMAIhgFu-7JzqM2inn_TRHc067gVvMf8QLJ3jE1g1IDbksUjgg_G-POGxlJwfI9VxNMRGiZtXZO8w==&c=MNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ==&ch=kMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg==].
The newsletter is also included in AP Now's portal [http://r20.rs6.net/tn.jsp?f=001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsG4BjmXEuGk05ACT5sI9M_5-je3F9md37q4mZ4U1bS7Q0qANQaJmKEe3XHjUsDt1zL-_H86OoEYT-zZoGPohAG5Y8MZLV8KSyO5AhgiiAquB5k6TbdQahwNNOMRyRzV0yJPMAUpillwu&c=MNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ==&ch=kMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg==]
and platinum [http://r20.rs6.net/tn.jsp?f=001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsG4BjmXEuGk05ACT5sI9M_5-je3F9md37q4mZ4U1bS7Q0qANQaJmKEe3XHjUsDt1zL-_H86OoEYT-zZoGPohAG5Y8MZLV8KSyO5AhgiiAquB5k6TbdQahwNNOMRyRzV0yJPMAUpillwu&c=MNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ==&ch=kMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg==]
memberships).
This is one of the issues that will be included in the October 10th webinar on Expense
Reimbursement Issues New and Old: How Best Practice Organizations Address Them webinar
on October 10th. You can get additional information about it here [http://r20.rs6.net/tn.jsp?f=001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsCrzMITmgf4WXpO5FlIeswJoNWwoAY8qZaTuHfugHeRzM-m9xQfGNJ0_DnxkaevO1UiXgwy3h6D7PuGFG35QT0Stb3nw7-gbty2NuZnXhHM57Rcil6hJSt9KqNHrl8XRiNh83oQuvAd_r0daHVKQ3-0=&c=MNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ==&ch=kMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg==].
(It is included in our webinar [http://r20.rs6.net/tn.jsp?f=001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsPNOPSc0UmLIgj3xhGAbL-ELZOrdH1ajW-3127JDEfW72cb8iIwpqSen_YEbtNKIompAIWgDDpvG1w0McXYe_wgsSv630EEMMjSQzslRvnv9cGfUG2U0V8C69Np1o69vmgsF2LXcVOPxwx1yjbGA2qI=&c=MNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ==&ch=kMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg==]
and platinum [http://r20.rs6.net/tn.jsp?f=001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsMXUxiNUMmmEHubSoI_3fRDuQzZpBBFAHz5PJbFCQ-Y4t7kbCqg4fdHko8D-gBv9gP85bv9CCfZfDFAHzjqKsXeLzBh6Jn3deeKuIktMd_9V4eCdKXPVRhCA6hUsd75RG9NzFsbNgxfP&c=MNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ==&ch=kMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg==]
memberships)
AP Week Summary: Hope you'll join us; information here [http://r20.rs6.net/tn.jsp?f=001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsHS5yCVbpEtT-CFQFKU_Z5EjWFC1NzKKRHy_shbDnDObEQHBJXZs6ZaW0DM0k7j7rtScaoCueWu37ld3qCJcVO-pYdduNyB1rou4BJDH3Es9dLMX7LiKhN9vvhNL_079zaKpiWml9bj3N9i_9h20Lb3YKQ-mGyO0jyLdtBYepRyc&c=MNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ==&ch=kMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg==].
1099 Summary: Information Reporting resources can be found here [http://r20.rs6.net/tn.jsp?f=001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsNzwloAUvq-09iiOnkAYIDqfHo-IjXIt3WFLcpBCiJNaxfzQFymPIy--qGdSwpsLIUTbpjiJfqomzU7nlLanvy6r4BAs1tazXV8h3CcCEBIDSA8NDqcL4S0dCh0RX0MC_aToIiflklU6RCvd0285l4V1ZY-8wWDwqklFxjnyOQne&c=MNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ==&ch=kMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg==].
You can listen to a two-minute explanation of the different types of AP Now memberships
here [http://r20.rs6.net/tn.jsp?f=001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsNhya1_SLnk8AonSPuYTatkLsMuemLayJV2W1sQAIkR_DBUCHwEfqT8DvVV83huzgztGRyPV8mhJ-wkzBrBctPjash_ZY3uqr86G0HkbWrC8ll6HoGITR8sZl-TLNLDjq6-3md0pSIRCwzTYuelSNd72eRb0_4atOU3zd2NvCpMp&c=MNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ==&ch=kMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg==].
Upcoming AP Now Webinars
(They are included in our webinar [http://r20.rs6.net/tn.jsp?f=001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsPNOPSc0UmLIgj3xhGAbL-ELZOrdH1ajW-3127JDEfW72cb8iIwpqSen_YEbtNKIompAIWgDDpvG1w0McXYe_wgsSv630EEMMjSQzslRvnv9cGfUG2U0V8C69Np1o69vmgsF2LXcVOPxwx1yjbGA2qI=&c=MNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ==&ch=kMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg==]
and platinum  [http://r20.rs6.net/tn.jsp?f=001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsMXUxiNUMmmEHubSoI_3fRDuQzZpBBFAHz5PJbFCQ-Y4t7kbCqg4fdHko8D-gBv9gP85bv9CCfZfDFAHzjqKsXeLzBh6Jn3deeKuIktMd_9V4eCdKXPVRhCA6hUsd75RG9NzFsbNgxfP&c=MNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ==&ch=kMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg==]memberships.)

* Invoice Handling Problems [http://r20.rs6.net/tn.jsp?f=001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsCrzMITmgf4WaEayEicMFtLSzgSjV5UYHcJqtjc3UNdNFhEtAlHZxGopHHsJA3p_37jorlaKhmjDXEEKnBUBhEEvI1pBu4jM-c553Gew_-drGa0gUQ4nhiH8XHoYkfinrz7EYIxKQiML3YTTGJe5-Ms=&c=MNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ==&ch=kMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg==]:
How Best Practice Organizations Address Them September 14
* B Notices [http://r20.rs6.net/tn.jsp?f=001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsCkJ92sjr230ymtDWdTUbskD1ec6zdgDILNOJygzkq8s8kHrGji1KZ5qwVykhkbl7JbQZq1n58QC6210PzZvjUuO383GBjG0eSgY6AwtbJuLCo7sT6_kRfQW5EGY9PLMeYhrIgoNZswz15P5qk4t7Lc=&c=MNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ==&ch=kMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg==]
September 19
* Expense Reimbursement Issues New and Old [http://r20.rs6.net/tn.jsp?f=001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsCrzMITmgf4WXpO5FlIeswJoNWwoAY8qZaTuHfugHeRzM-m9xQfGNJ0_DnxkaevO1UiXgwy3h6D7PuGFG35QT0Stb3nw7-gbty2NuZnXhHM57Rcil6hJSt9KqNHrl8XRiNh83oQuvAd_r0daHVKQ3-0=&c=MNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ==&ch=kMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg==]:
How Best Practice Organizations Address Them October 10
* Second October topic TBA
* 1099 Basics [http://r20.rs6.net/tn.jsp?f=001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsLx1TuKInTFj2A9nfrT3LhYomArrGWx3eJSjr0Y8HxHrzUoWX_FSbxfe2AsQvwjhbDHTC_vswnmcV2kuBY9MQjatC8g6N5Vwed3WqPULfwLC6p6N9EfL0BdBmnf5o65k-Wmzzjy8_r04KNP3qvGf0hM=&c=MNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ==&ch=kMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg==]
November 9
* Developing Issues: T&E Policy Survey Results November 14
* Fraud Prevention Best Practices December 7
* Creating an Effective and Efficient Travel and Entertainment Expense Reimbursement
Policy [http://r20.rs6.net/tn.jsp?f=001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsLx1TuKInTFjHUDF2YTwGfMPTqTh9ODx8u1Ny-bZC6Ag-V9GzfGozR00fIk8RCvSsZfdmj_qlFoaPtQZdl96-yYPinpDiKtMsFbsPN1XhFjl9MUnEqqPEqlwcLQII8DrCPmVfv4Nhe5Iu3Tv_CUX65U=&c=MNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ==&ch=kMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg==]
December 13
Other Upcoming Programs

* Accounts Payable Best Practice Certificate Program  [http://r20.rs6.net/tn.jsp?f=001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsEPM33kXQgPJ_7h5ot1LcWQpcjhIyiW_cmAtMQ9S02W11hWfR369rflpHvfG30B1AtvBfELOJnDap0cy7ok7tsjAV2rXaAvvPeNX-PJWA2DcLV6nsjMi73EXB0GOwNpGfiRwhjNXq-dXmZ3w6xDcTGU=&c=MNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ==&ch=kMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg==]-
a self-study, go-at-your-own-pace, take-the-exam-at-your-convenience program, with
no ongoing CPE requirements.

You can get the details about it here [http://r20.rs6.net/tn.jsp?f=001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsEPM33kXQgPJ_7h5ot1LcWQpcjhIyiW_cmAtMQ9S02W11hWfR369rflpHvfG30B1AtvBfELOJnDap0cy7ok7tsjAV2rXaAvvPeNX-PJWA2DcLV6nsjMi73EXB0GOwNpGfiRwhjNXq-dXmZ3w6xDcTGU=&c=MNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ==&ch=kMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg==].
Enroll your entire department; group rates available. Contact publisher@ap-now.com
for details.
*
1099 Seminar [http://r20.rs6.net/tn.jsp?f=001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsAMOmSA85yHOakiUP6KItxBFazJm06D6DGvRtMZyZTEbgEI_uC74YZ8RjA75U3waaolZWy9jI9GNvtM2AVQEtC6kpPShiVsOPALMvSkJ1ZbARC79r6kHoFKqyIfwmlBLJxmL4dw6e6maCq9-tV0tkbk=&c=MNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ==&ch=kMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg==]
live in Oklahoma City on November 16
*
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;font-style:normal;text-align:center;" align=3D"center">&nbsp; &nbsp;&nbsp;=
<img height=3D"147" vspace=3D"5" border=3D"0" name=3D"ACCOUNT.IMAGE.37" hsp=
ace=3D"5" width=3D"300" src=3D"http://files.constantcontact.com/4c102576001=
/da26d5db-e7e5-4a0c-886a-10eb62a72d86.jpg"> &nbsp;</img></div>
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">&nbsp=
;</span></div>
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                <table style=3D"display:table;" border=3D"0" width=3D"100%"=
 cellpadding=3D"5" cellspacing=3D"0" id=3D"content_LETTER.BLOCK3"><tr><td s=
tyle=3D"color:#333333;font-size:10pt;font-family:Arial,Helvetica,sans-serif=
;" rowspan=3D"1" colspan=3D"1" align=3D"left"><strong>Dear Kathleen</strong=
>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"font-size:10.=
0pt;line-height:115%;font-family:'Verdana','sans-serif';">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;">
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<div>
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<div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><br /></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">
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<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">
<div>
<div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">Trying to explain to an employee why you are not going to r=
eimburse them for a $350 bottle of wine is sometimes like trying to explain=
 to a three-year-old why they can't wear their bathing suit to nursery scho=
ol in the middle of the winter. It's a no-win battle. At least with the tod=
dler you can eventually resort to the horrid, "because I said so." It's not=
 so easy with an employee, who really should know better. </span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><br /></span></div>
<div><span style=3D"color:#00b0f0;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b>Your Advantage</b></span><span style=3D"fo=
nt-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">: Wher=
e you do have an advantage with employees over three-year-olds is that you =
can sometimes influence behavior with policy. In the AP Now survey conducte=
d last year, respondents were asked how they handled employees who submitte=
d clearly inappropriate expense reports. We received many useful and ingeni=
ous suggestions.</span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><br /></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">That information was used for the lead article in the most =
recent issue of the monthly Accounts Payable Now and Tomorrow newsletter. I=
t contains a four-step best practice approach to this problem as well as a =
number of interesting suggestions. Here are three of the nine ways our read=
ers use to encourage proper behavior in this regard.</span></div>
<ul><li><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verda=
na','sans-serif';">Include the item as an exception in report that goes to =
internal audit and the top executives of the organization each month. </spa=
n></li><li><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Ve=
rdana','sans-serif';">Ask supervisor who approved the item for clarificatio=
n on why they approved expense via email. This provides documentation of th=
e request for additional information and the response. Show the response to=
 the CFO before paying the expense report in question. Also, have the CFO s=
ign the expense report to document approval.</span></li><li><span style=3D"=
font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">Make=
 it part of your policy that you will notify appropriate high-level executi=
ves of serious inappropriate reimbursement requests. This might be the CFO,=
 an SVP, HR or the CEO depending on your organization. By making it part of=
 the policy, no one can claim they didn't know this was going to happen. An=
d, then of course, make the notification. </span></li></ul>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">&nbsp;</span><span style=3D"color:#00b050;font-size:10.0pt;=
line-height:115%;font-family:'Verdana','sans-serif';"><b>Resources:</b></sp=
an><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','=
sans-serif';">You can get more information about our newsletter </span><a s=
tyle=3D"font-size:10pt;font-family:Verdana, sans-serif;" shape=3D"rect" hre=
f=3D"http://r20.rs6.net/tn.jsp?f=3D001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ=
9tSIUlL0T3B9wwFsFacEa0D5lNN1TjJM10vZFbMs1gRf_8GB3N8Bxu_-wDcbDvIsf4NS4JKOiAf=
Ifmm-R2AwODpov7Gy3GfBk_jQpxR9K6b0j32yTRNc6vgg2l4MGG6B4aUIwMAIhgFu-7JzqM2inn=
_TRHc067gVvMf8QLJ3jE1g1IDbksUjgg_G-POGxlJwfI9VxNMRGiZtXZO8w=3D=3D&c=3DMNIhT=
kNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ=3D=3D&ch=3DkMvqlK9OnkjX_v=
aueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg=3D=3D" alt=3D"http://www.ap-now.co=
m/public/Accounts-Payable-Now-Tomorrow-newsletter.cfm" target=3D"_blank"><s=
pan style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-=
serif';">here</span></a><span style=3D"font-size:10.0pt;line-height:115%;fo=
nt-family:'Verdana','sans-serif';">. The newsletter is also included in AP =
Now's </span><a style=3D"font-size:10pt;font-family:Verdana, sans-serif;" s=
hape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001OJIp8YQmcd1fTMiv9svM=
EYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsG4BjmXEuGk05ACT5sI9M_5-je3F9md37q4mZ4U1bS7=
Q0qANQaJmKEe3XHjUsDt1zL-_H86OoEYT-zZoGPohAG5Y8MZLV8KSyO5AhgiiAquB5k6TbdQahw=
NNOMRyRzV0yJPMAUpillwu&c=3DMNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3J=
vHJcbQ=3D=3D&ch=3DkMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg=3D=
=3D" alt=3D"http://www.ap-now.com/public/5.cfm" target=3D"_blank"><span sty=
le=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';=
">portal</span></a><span style=3D"font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"> and </span><a style=3D"font-size:10pt;font-f=
amily:Verdana, sans-serif;" shape=3D"rect" href=3D"http://r20.rs6.net/tn.js=
p?f=3D001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsG4BjmXEuGk05A=
CT5sI9M_5-je3F9md37q4mZ4U1bS7Q0qANQaJmKEe3XHjUsDt1zL-_H86OoEYT-zZoGPohAG5Y8=
MZLV8KSyO5AhgiiAquB5k6TbdQahwNNOMRyRzV0yJPMAUpillwu&c=3DMNIhTkNUzYBAM72nAbn=
0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ=3D=3D&ch=3DkMvqlK9OnkjX_vaueBriRcPPXoTS=
hWK1QCSxsxCPGFZnWVcy37pjRg=3D=3D" alt=3D"http://www.ap-now.com/public/5.cfm=
" target=3D"_blank"><span style=3D"font-size:10.0pt;line-height:115%;font-f=
amily:'Verdana','sans-serif';">platinum</span></a><span style=3D"font-size:=
10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"> memberships).=
</span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><br /></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">This is one of the issues that will be included in the Octo=
ber 10<sup>th</sup> webinar on Expense Reimbursement Issues New and Old: Ho=
w Best Practice Organizations Address Them webinar on October 10<sup>th</su=
p>. You can get additional information about it </span><a shape=3D"rect" hr=
ef=3D"http://r20.rs6.net/tn.jsp?f=3D001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0G=
J9tSIUlL0T3B9wwFsCrzMITmgf4WXpO5FlIeswJoNWwoAY8qZaTuHfugHeRzM-m9xQfGNJ0_Dnx=
kaevO1UiXgwy3h6D7PuGFG35QT0Stb3nw7-gbty2NuZnXhHM57Rcil6hJSt9KqNHrl8XRiNh83o=
QuvAd_r0daHVKQ3-0=3D&c=3DMNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvH=
JcbQ=3D=3D&ch=3DkMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg=3D=
=3D" alt=3D"http://www.ap-now.com/products/item116.cfm" target=3D"_blank"><=
span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans=
-serif';">here</span></a><span style=3D"font-size:10.0pt;line-height:115%;f=
ont-family:'Verdana','sans-serif';">. (It is included in our </span><a shap=
e=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001OJIp8YQmcd1fTMiv9svMEYn=
9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsPNOPSc0UmLIgj3xhGAbL-ELZOrdH1ajW-3127JDEfW72c=
b8iIwpqSen_YEbtNKIompAIWgDDpvG1w0McXYe_wgsSv630EEMMjSQzslRvnv9cGfUG2U0V8C69=
Np1o69vmgsF2LXcVOPxwx1yjbGA2qI=3D&c=3DMNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFO=
oW7nyMNOs3JvHJcbQ=3D=3D&ch=3DkMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWV=
cy37pjRg=3D=3D" alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D=
"_blank"><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verd=
ana','sans-serif';">webinar</span></a><span style=3D"font-size:10.0pt;line-=
height:115%;font-family:'Verdana','sans-serif';"> and </span><a shape=3D"re=
ct" href=3D"http://r20.rs6.net/tn.jsp?f=3D001OJIp8YQmcd1fTMiv9svMEYn9FSMXzH=
HEvo0GJ9tSIUlL0T3B9wwFsMXUxiNUMmmEHubSoI_3fRDuQzZpBBFAHz5PJbFCQ-Y4t7kbCqg4f=
dHko8D-gBv9gP85bv9CCfZfDFAHzjqKsXeLzBh6Jn3deeKuIktMd_9V4eCdKXPVRhCA6hUsd75R=
G9NzFsbNgxfP&c=3DMNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ=3D=
=3D&ch=3DkMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg=3D=3D" alt=
=3D"https://www.ap-now.com/public/5.cfm" target=3D"_blank"><span style=3D"f=
ont-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">plati=
num</span></a><span style=3D"font-size:10.0pt;line-height:115%;font-family:=
'Verdana','sans-serif';"> memberships)&nbsp;</span></div>
<br /></div>

</div>
</span></div>
<div><span style=3D"color:#00b0f0;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b>AP Week Summary</b></span><span style=3D"f=
ont-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">: Hop=
e you'll join us; information <a shape=3D"rect" href=3D"http://r20.rs6.net/=
tn.jsp?f=3D001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsHS5yCVbp=
EtT-CFQFKU_Z5EjWFC1NzKKRHy_shbDnDObEQHBJXZs6ZaW0DM0k7j7rtScaoCueWu37ld3qCJc=
VO-pYdduNyB1rou4BJDH3Es9dLMX7LiKhN9vvhNL_079zaKpiWml9bj3N9i_9h20Lb3YKQ-mGyO=
0jyLdtBYepRyc&c=3DMNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ=3D=
=3D&ch=3DkMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg=3D=3D" alt=
=3D"http://www.ap-now.com/public/Accounts-Payable-Week-2017.cfm" target=3D"=
_blank">here</a>.&nbsp;</span></div>
<br /></div>
<div><span style=3D"color:#00b050;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b>1099 Summary</b></span><span style=3D"font=
-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">: Inform=
ation Reporting resources can be found <a shape=3D"rect" href=3D"http://r20=
.rs6.net/tn.jsp?f=3D001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwF=
sNzwloAUvq-09iiOnkAYIDqfHo-IjXIt3WFLcpBCiJNaxfzQFymPIy--qGdSwpsLIUTbpjiJfqo=
mzU7nlLanvy6r4BAs1tazXV8h3CcCEBIDSA8NDqcL4S0dCh0RX0MC_aToIiflklU6RCvd0285l4=
V1ZY-8wWDwqklFxjnyOQne&c=3DMNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3J=
vHJcbQ=3D=3D&ch=3DkMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg=3D=
=3D" alt=3D"http://www.ap-now.com/public/1099-Resources-for-2017.cfm" targe=
t=3D"_blank">here</a>.&nbsp;</span></div>
&nbsp;</span></div>
</div>
</div>
<span style=3D"font-size:10pt;font-family:Verdana, sans-serif;">You can lis=
ten to a two-minute explanation of the different types of AP Now membership=
s </span><a style=3D"font-size:10pt;font-family:Verdana, sans-serif;" shape=
=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001OJIp8YQmcd1fTMiv9svMEYn9=
FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsNhya1_SLnk8AonSPuYTatkLsMuemLayJV2W1sQAIkR_DBU=
CHwEfqT8DvVV83huzgztGRyPV8mhJ-wkzBrBctPjash_ZY3uqr86G0HkbWrC8ll6HoGITR8sZl-=
TLNLDjq6-3md0pSIRCwzTYuelSNd72eRb0_4atOU3zd2NvCpMp&c=3DMNIhTkNUzYBAM72nAbn0=
YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ=3D=3D&ch=3DkMvqlK9OnkjX_vaueBriRcPPXoTSh=
WK1QCSxsxCPGFZnWVcy37pjRg=3D=3D" alt=3D"https://attendee.gotowebinar.com/re=
cording/1936714249398888194" target=3D"_blank">here</a><span style=3D"font-=
size:10pt;font-family:Verdana, sans-serif;">.&nbsp;</span></div>
<div style=3D"font-family:Verdana, Geneva, Arial, Helvetica, sans-serif;"><=
span style=3D"font-size:10pt;line-height:115%;"><br /></span></div>
<div style=3D"font-family:Verdana, Geneva, Arial, Helvetica, sans-serif;"><=
strong style=3D"color:#0067ce;font-size:10pt;font-family:Verdana, sans-seri=
f;">Upcoming AP Now Webinars</strong></div>
</div>
</div>
</div>
</div>
</span></div>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"color:#0067ce=
;font-size:10pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;"><s=
trong>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"color:black;f=
ont-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">(They=
 are included in our </span><span style=3D"color:#0067ce;font-size:10.0pt;l=
ine-height:115%;font-family:'Verdana','sans-serif';"><a shape=3D"rect" href=
=3D"http://r20.rs6.net/tn.jsp?f=3D001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9=
tSIUlL0T3B9wwFsPNOPSc0UmLIgj3xhGAbL-ELZOrdH1ajW-3127JDEfW72cb8iIwpqSen_YEbt=
NKIompAIWgDDpvG1w0McXYe_wgsSv630EEMMjSQzslRvnv9cGfUG2U0V8C69Np1o69vmgsF2LXc=
VOPxwx1yjbGA2qI=3D&c=3DMNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJc=
bQ=3D=3D&ch=3DkMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg=3D=3D"=
 alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_blank"><span>=
webinar</span></a><span> and <a shape=3D"rect" href=3D"http://r20.rs6.net/t=
n.jsp?f=3D001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsMXUxiNUMm=
mEHubSoI_3fRDuQzZpBBFAHz5PJbFCQ-Y4t7kbCqg4fdHko8D-gBv9gP85bv9CCfZfDFAHzjqKs=
XeLzBh6Jn3deeKuIktMd_9V4eCdKXPVRhCA6hUsd75RG9NzFsbNgxfP&c=3DMNIhTkNUzYBAM72=
nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ=3D=3D&ch=3DkMvqlK9OnkjX_vaueBriRcPP=
XoTShWK1QCSxsxCPGFZnWVcy37pjRg=3D=3D" alt=3D"https://www.ap-now.com/public/=
5.cfm" target=3D"_blank">platinum </a></span><span style=3D"color:black;fon=
t-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">members=
hips.</span></span><span style=3D"font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';">)</span></div>
</strong></span></div>
</div>
</span></div>
</div>
<div style=3D"color:#000000;font-weight:normal;font-family:Times-New-Roman;=
margin-top:0px;font-style:normal;text-align:left;">
<ul><li style=3D"color:#000000;"><a style=3D"font-size:10pt;font-family:Ver=
dana, sans-serif;" href=3D"http://r20.rs6.net/tn.jsp?f=3D001OJIp8YQmcd1fTMi=
v9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsCrzMITmgf4WaEayEicMFtLSzgSjV5UYHcJqtj=
c3UNdNFhEtAlHZxGopHHsJA3p_37jorlaKhmjDXEEKnBUBhEEvI1pBu4jM-c553Gew_-drGa0gU=
Q4nhiH8XHoYkfinrz7EYIxKQiML3YTTGJe5-Ms=3D&c=3DMNIhTkNUzYBAM72nAbn0YPr7vk_hC=
r91OmPFOoW7nyMNOs3JvHJcbQ=3D=3D&ch=3DkMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsx=
CPGFZnWVcy37pjRg=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/product=
s/item117.cfm" target=3D"_blank">Invoice Handling Problems</a><span style=
=3D"font-size:10pt;font-family:Verdana, sans-serif;">: How Best Practice Or=
ganizations Address Them September 14</span></li><li style=3D"color:#000000=
;"><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','=
sans-serif';"><a href=3D"http://r20.rs6.net/tn.jsp?f=3D001OJIp8YQmcd1fTMiv9=
svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsCkJ92sjr230ymtDWdTUbskD1ec6zdgDILNOJygz=
kq8s8kHrGji1KZ5qwVykhkbl7JbQZq1n58QC6210PzZvjUuO383GBjG0eSgY6AwtbJuLCo7sT6_=
kRfQW5EGY9PLMeYhrIgoNZswz15P5qk4t7Lc=3D&c=3DMNIhTkNUzYBAM72nAbn0YPr7vk_hCr9=
1OmPFOoW7nyMNOs3JvHJcbQ=3D=3D&ch=3DkMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCP=
GFZnWVcy37pjRg=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/=
item48.cfm" target=3D"_blank">B Notices</a> September 19</span></li><li sty=
le=3D"color:#000000;"><span style=3D"font-size:10.0pt;line-height:115%;font=
-family:'Verdana','sans-serif';"><a href=3D"http://r20.rs6.net/tn.jsp?f=3D0=
01OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsCrzMITmgf4WXpO5FlIes=
wJoNWwoAY8qZaTuHfugHeRzM-m9xQfGNJ0_DnxkaevO1UiXgwy3h6D7PuGFG35QT0Stb3nw7-gb=
ty2NuZnXhHM57Rcil6hJSt9KqNHrl8XRiNh83oQuvAd_r0daHVKQ3-0=3D&c=3DMNIhTkNUzYBA=
M72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ=3D=3D&ch=3DkMvqlK9OnkjX_vaueBriR=
cPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg=3D=3D" shape=3D"rect" alt=3D"http://www.a=
p-now.com/products/item116.cfm" target=3D"_blank">Expense Reimbursement Iss=
ues New and Old</a>: How Best Practice Organizations Address Them October 1=
0</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10.0pt;l=
ine-height:115%;font-family:'Verdana','sans-serif';">Second October topic T=
BA</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10.0pt;=
line-height:115%;font-family:'Verdana','sans-serif';"><a href=3D"http://r20=
.rs6.net/tn.jsp?f=3D001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwF=
sLx1TuKInTFj2A9nfrT3LhYomArrGWx3eJSjr0Y8HxHrzUoWX_FSbxfe2AsQvwjhbDHTC_vswnm=
cV2kuBY9MQjatC8g6N5Vwed3WqPULfwLC6p6N9EfL0BdBmnf5o65k-Wmzzjy8_r04KNP3qvGf0h=
M=3D&c=3DMNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ=3D=3D&ch=3D=
kMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg=3D=3D" shape=3D"rect=
" alt=3D"http://www.ap-now.com/products/item61.cfm" target=3D"_blank">1099 =
Basics</a> November 9</span></li><li style=3D"color:#000000;"><span style=
=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">=
Developing Issues: T&E Policy Survey Results November 14</span></li><li sty=
le=3D"color:#000000;"><span style=3D"font-size:10.0pt;line-height:115%;font=
-family:'Verdana','sans-serif';">Fraud Prevention Best Practices December 7=
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10.0pt;li=
ne-height:115%;font-family:'Verdana','sans-serif';"><a href=3D"http://r20.r=
s6.net/tn.jsp?f=3D001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsL=
x1TuKInTFjHUDF2YTwGfMPTqTh9ODx8u1Ny-bZC6Ag-V9GzfGozR00fIk8RCvSsZfdmj_qlFoaP=
tQZdl96-yYPinpDiKtMsFbsPN1XhFjl9MUnEqqPEqlwcLQII8DrCPmVfv4Nhe5Iu3Tv_CUX65U=
=3D&c=3DMNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ=3D=3D&ch=3Dk=
MvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg=3D=3D" shape=3D"rect"=
 alt=3D"http://www.ap-now.com/products/item60.cfm" target=3D"_blank">Creati=
ng an Effective and Efficient Travel and Entertainment Expense Reimbursemen=
t Policy</a> December 13</span></li></ul>
<div><span style=3D"color:blue !important;" track=3D"on" shape=3D"rect" hre=
f=3D"http://www.ap-now.com/products/item39.cfm" linktype=3D"1" target=3D"_b=
lank">
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"color:#e614=
c6;font-size:10pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">=
<b>Other Upcoming Programs</b></span></div>
</span></div>
</div>
<ul><li style=3D"color:#333333;"><span style=3D"font-size:10.0pt;line-heigh=
t:115%;font-family:'Verdana','sans-serif';"><strong><a style=3D"color:blue;=
text-decoration:underline;" track=3D"on" shape=3D"rect" href=3D"http://r20.=
rs6.net/tn.jsp?f=3D001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFs=
EPM33kXQgPJ_7h5ot1LcWQpcjhIyiW_cmAtMQ9S02W11hWfR369rflpHvfG30B1AtvBfELOJnDa=
p0cy7ok7tsjAV2rXaAvvPeNX-PJWA2DcLV6nsjMi73EXB0GOwNpGfiRwhjNXq-dXmZ3w6xDcTGU=
=3D&c=3DMNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ=3D=3D&ch=3Dk=
MvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg=3D=3D" linktype=3D"1"=
 alt=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_blank">Accoun=
ts Payable Best Practice Certificate Program </a></strong>- a self-study, g=
o-at-your-own-pace, take-the-exam-at-your-convenience program, with no ongo=
ing CPE requirements.
<div><span style=3D"color:black;font-size:10.0pt;line-height:115%;font-fami=
ly:'Verdana','sans-serif';">You can get the details about it <a href=3D"htt=
p://r20.rs6.net/tn.jsp?f=3D001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0=
T3B9wwFsEPM33kXQgPJ_7h5ot1LcWQpcjhIyiW_cmAtMQ9S02W11hWfR369rflpHvfG30B1AtvB=
fELOJnDap0cy7ok7tsjAV2rXaAvvPeNX-PJWA2DcLV6nsjMi73EXB0GOwNpGfiRwhjNXq-dXmZ3=
w6xDcTGU=3D&c=3DMNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ=3D=
=3D&ch=3DkMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg=3D=3D" shap=
e=3D"rect" alt=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_bla=
nk">here</a>. <em>Enroll your entire department</em>; group rates available=
. Contact publisher@ap-now.com for details.</span></div>
</span></li><li style=3D"color:#333333;">
<div><span style=3D"color:black;font-size:10.0pt;line-height:115%;font-fami=
ly:'Verdana','sans-serif';">
<div><span style=3D"color:#0000ff;"><strong><a style=3D"color:rgb(0, 0, 255=
);text-decoration:underline;" track=3D"on" shape=3D"rect" href=3D"http://r2=
0.rs6.net/tn.jsp?f=3D001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9ww=
FsAMOmSA85yHOakiUP6KItxBFazJm06D6DGvRtMZyZTEbgEI_uC74YZ8RjA75U3waaolZWy9jI9=
GNvtM2AVQEtC6kpPShiVsOPALMvSkJ1ZbARC79r6kHoFKqyIfwmlBLJxmL4dw6e6maCq9-tV0tk=
bk=3D&c=3DMNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ=3D=3D&ch=
=3DkMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg=3D=3D" linktype=
=3D"1" alt=3D"http://www.ap-now.com/products/item123.cfm" target=3D"_blank"=
>1099 Seminar</a></strong></span> live in Oklahoma City on November 16</div=
>
</span></div>
</li><li style=3D"color:#000000;"><span style=3D"color:black;font-size:10pt=
;line-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"font-size:10.=
0pt;line-height:115%;font-family:'Verdana','sans-serif';"><strong><a href=
=3D"http://r20.rs6.net/tn.jsp?f=3D001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9=
tSIUlL0T3B9wwFsCrzMITmgf4WzACYp0iB2dh5HSb4uHC9M-WGVHOVWfwIVpbfFk8KAweFy4NhY=
7YlrOoS_7fNaWadY0NndBR7DHLDhH2ZmX_vAQra-beXxoK7xMy2euCGzyG7ockwHMqsMLjxRiBu=
u8IK4GYVdeBxB_bEM3HX9wlaMw=3D=3D&c=3DMNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOo=
W7nyMNOs3JvHJcbQ=3D=3D&ch=3DkMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVc=
y37pjRg=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/1099-eW=
orkshops.cfm" target=3D"_blank">1099 e-Workshops</a></strong> October 26, D=
ecember 5 and Any Time Viewing after October 27 Reduced rates for webinar a=
nd platinum members; email <a href=3D"mailto:publisher@ap-now.com" shape=3D=
"rect" target=3D"_blank">publisher@ap-now.com</a> for details</span></div>
</span></li><li style=3D"color:#000000;">
<div><span style=3D"color:black;font-size:10pt;line-height:115%;font-family=
:&quot;Verdana&quot;,&quot;sans-serif&quot;;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"font-size:10.=
0pt;line-height:115%;font-family:'Verdana','sans-serif';"><strong><a href=
=3D"http://r20.rs6.net/tn.jsp?f=3D001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9=
tSIUlL0T3B9wwFsMixxWYQ3M-YyvL-kDjC1erl_dYnHXRXtmcetgz9HKoQIPdNKHK_Br7nk9OLp=
Rpkf1Jic7OZQhY9mA63K16Bsaq2YIxAwIDwM1yFUs3amrHFASF72qNNMkcrDtg1zjMcQI--G2Pz=
QY2jfLlqlIf8qqE=3D&c=3DMNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJc=
bQ=3D=3D&ch=3DkMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg=3D=3D"=
 shape=3D"rect" alt=3D"http://www.ap-now.com/products/item95.cfm" target=3D=
"_blank">Form 1042-S and 1042 Reporting e-Workshop</a></strong> December 6 =
and Any Time Viewing after December 7 Reduced rates for webinar and platinu=
m members; email <a href=3D"mailto:publisher@ap-now.com" shape=3D"rect" tar=
get=3D"_blank">publisher@ap-now.com</a> for details</span></div>
</span></div>
</li></ul>
</td></tr></table>       =20
                =20
                <table class=3D"BlockMargin" style=3D"display:table;margin-=
top:6px;" border=3D"0" width=3D"100%" cellpadding=3D"5" cellspacing=3D"0" i=
d=3D"content_LETTER.BLOCK4"><tr><td class=3D"MainText" style=3D"color:#8989=
49;font-size:10pt;font-family:Arial,Helvetica,sans-serif;" rowspan=3D"1" co=
lspan=3D"1" align=3D"left">
<div><span style=3D"color:#333333;">Regards,</span> <br /></div>
<div style=3D"color:#004db4;"><span style=3D"font-family:Comic Sans MS,Verd=
ana,Helvetica,sans-serif;"><em>Mary Schaeffer</em></span><br /></div>
<div style=3D"color:#004db4;">
<div style=3D"font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;">AP No=
w</div>
<div style=3D"color:black;font-weight:normal;font-family:Verdana,Geneva,Ari=
al,Helvetica,sans-serif;margin-top:0px;font-style:normal;text-align:left;">=
<span style=3D"color:#006666;"><b>Keeping up Just Got Easier</b></span><spa=
n>:</span></div>
<div style=3D"color:black;font-weight:normal;font-family:Verdana,Geneva,Ari=
al,Helvetica,sans-serif;margin-top:0px;font-style:normal;text-align:left;">=
<span style=3D"color:#993366;">AP Now Membership Options</span></div>
<ul><li style=3D"color:#004db4;"><span style=3D"font-size:10.0pt;font-famil=
y:'Arial','sans-serif';"><strong><a style=3D"color:blue;text-decoration:und=
erline;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D001OJIp8YQmcd1f=
TMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsFacEa0D5lNN1TjJM10vZFbMs1gRf_8GB3N=
8Bxu_-wDcbDvIsf4NS4JKOiAfIfmm-R2AwODpov7Gy3GfBk_jQpxR9K6b0j32yTRNc6vgg2l4MG=
G6B4aUIwMAIhgFu-7JzqM2inn_TRHc067gVvMf8QLJ3jE1g1IDbksUjgg_G-POGxlJwfI9VxNMR=
GiZtXZO8w=3D=3D&c=3DMNIhTkNUzYBAM72nAbn0YPr7vk_hCr91OmPFOoW7nyMNOs3JvHJcbQ=
=3D=3D&ch=3DkMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCPGFZnWVcy37pjRg=3D=3D" s=
hape=3D"rect" linktype=3D"1" alt=3D"http://www.ap-now.com/public/Accounts-P=
ayable-Now-Tomorrow-newsletter.cfm" target=3D"_blank">Newsletter</a></stron=
g> - Monthly 4-page quick read publication focused on emerging issues impac=
ting the accounts payable and payment function. Subscription now also inclu=
des the March AP Best Practices webinar and the fall AP Recognition Week we=
binar.</span></li><li style=3D"color:#004db4;"><span style=3D"font-size:10.=
0pt;font-family:'Arial','sans-serif';"><b><a style=3D"color:blue;text-decor=
ation:underline;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D001OJI=
p8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsMXUxiNUMmmEHubSoI_3fRDuQz=
ZpBBFAHz5PJbFCQ-Y4t7kbCqg4fdHko8D-gBv9gP85bv9CCfZfDFAHzjqKsXeLzBh6Jn3deeKuI=
ktMd_9V4eCdKXPVRhCA6hUsd75RG9NzFsbNgxfP&c=3DMNIhTkNUzYBAM72nAbn0YPr7vk_hCr9=
1OmPFOoW7nyMNOs3JvHJcbQ=3D=3D&ch=3DkMvqlK9OnkjX_vaueBriRcPPXoTShWK1QCSxsxCP=
GFZnWVcy37pjRg=3D=3D" shape=3D"rect" linktype=3D"1" alt=3D"https://www.ap-n=
ow.com/public/5.cfm" target=3D"_blank">Porta</a>l </b></span><span style=3D=
"font-size:10.0pt;font-family:'Arial','sans-serif';">- Newsletter (as descr=
ibed above)+ access to database filled with articles, tips and diagnostic c=
hecklists &nbsp;</span></li><li style=3D"color:#004db4;"><span style=3D"fon=
t-size:10.0pt;font-family:'Arial','sans-serif';"><b><a href=3D"http://r20.r=
s6.net/tn.jsp?f=3D001OJIp8YQmcd1fTMiv9svMEYn9FSMXzHHEvo0GJ9tSIUlL0T3B9wwFsP=
NOPSc0UmLIgj3xhGAbL-ELZOrdH1ajW-3127JDEfW72cb8iIwpqSen_YEbtNKIompAIWgDDpvG1=
w0McXYe_wgsSv630EEMMjSQzslRvnv9cGfUG2U0V8C69Np1o69vmgsF2LXcVOPxwx1yjbGA2qI=
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