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Date: Thu, 9 Nov 2017 06:17:59 -0500 (EST)
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    Survey Results Eye-Openers + Enter AP Now's Internal Control Sweepstakes
   ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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Survey Results Eye-Openers + Enter AP Now's Internal Control Sweepstakes
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
We've partnered with Amazon for a quick sweepstakes. One lucky winner will get a
 copy of our Internal Controls in AP book and everyone else who asks will receive
our Internal Controls in AP checklist. See the details below.
We've started to analyze the results from the recent T&E policy survey.
Preliminary Survey Surprises

* The number of organizations now requiring receipts for everything

* The number of organizations that restrict reimbursements for liquor
The number of companies that have not addressed use of UBER and Lyft in their policies
despite allowing usage of those services.
Lynn Larson, the lead researcher on this project and I will be discussing these 
results in detail at next week's Developing Issues webinar.
Everyone who participated in the T&E Survey should have received their link to attend.
Others are welcome to attend but need to purchase a pass. Details about the session
can be found here [http://r20.rs6.net/tn.jsp?f=001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvF33j2WywX6vsR6d-S3ri4MWD5TZxEt5jPjsCRZ7JAPxxZN9mGvg7R_fCODlU6ghQa5F7bjA_vLGNerY-lcnYumbwzCT1eaqEGhbuGf6yz1n6H83ccp4DDNDaDSzfhOEzQo0pePa81ihkaiJrLtsjGU=&c=JqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ==&ch=5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA==].
It is included in our basic [http://r20.rs6.net/tn.jsp?f=001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvBAkAvlH0R1Bg3wd0JKF4MX_Sxs0btCkKMWJPX6I83xOnmoPXBj_dAmOtcp1tkFab21pudjAfB6VEAjcbOt7WxseBiZNfSQXZeb1mVa62mMmTk9j4Llfk0Vqk5qwE7gajHPar5Jv3yVH_3VGj_AztH4=&c=JqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ==&ch=5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA==],
webinar [http://r20.rs6.net/tn.jsp?f=001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvJvu1FeVQSn09Ffb29aUaisafFMRE9Y-THYr5lXQw0dlbjB_qbstFxf_9DNOFg29eDOBBEz0VFihTFUxQcQ0CGTjriueuR60ONdT7tBNS0Scb9qIHV8wEw6J-jyvuox2ShNi7coTbIfvhyMRmYetfj0=&c=JqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ==&ch=5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA==]
and platinum [http://r20.rs6.net/tn.jsp?f=001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvBNtrZiqWUs0R2jw3A-LdwTWxFMLjPb63kIos86njMcyRxgVXWE9uQOboKQI3KVqHZdIEbsmAsH8RzFyboUZ1yIbfOqxugB46ImyhVbtowEuuFuQPRjbVB_p7Gjvuu8ltEGvL3VzTDxP&c=JqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ==&ch=5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA==]
memberships.
Commentary on Policy
It's not only UBER and Lyft missing from T&E policies. The number of organizations
who don't regularly update their policy was a bit surprising, albeit understanding.
In December, we'll hold a webinar specifically to address this issue. On December
13th, we'll hold a session on Creating an Effective and Efficient Travel and Entertainment
Expense Reimbursement Policy. You can get additional information about the session
here [http://r20.rs6.net/tn.jsp?f=001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvLWNA45RrvZ7ncRaBLtW04RtsGVrn-_dt9ZISrE80qbxJT8ablgZdJ9AXduZLkuYomoZ9z-S2tWTQKEJhbOpBumTpds7IbXTFK1eo7RJF-jnCviOxYS8UImG4di18kzWwclG0mLnLlxjxlZ09slOwfk=&c=JqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ==&ch=5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA==].
It is included in our webinar [http://r20.rs6.net/tn.jsp?f=001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvJvu1FeVQSn09Ffb29aUaisafFMRE9Y-THYr5lXQw0dlbjB_qbstFxf_9DNOFg29eDOBBEz0VFihTFUxQcQ0CGTjriueuR60ONdT7tBNS0Scb9qIHV8wEw6J-jyvuox2ShNi7coTbIfvhyMRmYetfj0=&c=JqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ==&ch=5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA==]
and platinum [http://r20.rs6.net/tn.jsp?f=001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvBNtrZiqWUs0R2jw3A-LdwTWxFMLjPb63kIos86njMcyRxgVXWE9uQOboKQI3KVqHZdIEbsmAsH8RzFyboUZ1yIbfOqxugB46ImyhVbtowEuuFuQPRjbVB_p7Gjvuu8ltEGvL3VzTDxP&c=JqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ==&ch=5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA==]
memberships.
The Internal Controls in Accounts Payable Sweepstakes on Amazon
The Amazon contest requires that you listen to 30 seconds of a two-minute video 
on Internal Controls. However, if you listen to the entire two-minutes, you'll find
out how to get a copy of the Internal Controls checklist. You have three options.

*
Enter the contest here [http://r20.rs6.net/tn.jsp?f=001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvPmelV29fANFgdUnbpqpvKN1sGkW7d-DA5GQEexBTbG56QJBG9GGvNs2li8oFBaDgfPRm36ML_yG-vg3zhRwZD5_drLbcY5-rUECw16XiY68d_LhANtFxw1i56Qq8NR3icFW_PJtU9vHCxOpcQk1qLo=&c=JqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ==&ch=5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA==].
Click on the button in the middle of the video and after 30 seconds, Amazon will
 let you hit the enter button. You'll have to log into your Amazon account to be
 entered into the contest, which ends November 15.

* If you don't have an Amazon account, don't care about the book or whatever, you
can watch the video on Youtube here [http://r20.rs6.net/tn.jsp?f=001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvPmelV29fANFw1Zpz7M-fbn43k00k595dz38xd54kwOKnFroctzmfc0K16xWCAmi_jCEfZyWk8wXGW-YUibdKUG8kgcMSvIWVsl0gAsKrGnXKna6QUvU8upao2Om9LdYsQ==&c=JqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ==&ch=5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA==].

*
If your organization blocks access to Youtube, you can listen to it on the AP Now
website. That will require you enter your name and email address as that is how 
the software works. You can access it here [http://r20.rs6.net/tn.jsp?f=001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvPmelV29fANFXWOTaJp0HGXFmPF8-sl6z_xUeCNEQN330D5ZPkR-z6HDb25dXVGfCOrPwNSWjPnmcg8rzs-jyASKT7U32GrEtFZM8a3KBVLvPu2CrYKuO-k3ij64H2Pfa5JZBY2cJNmA6CydoZzLzDYOzFoMGsuyuETeKkeZtp9R&c=JqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ==&ch=5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA==].
The sweepstakes is open to the public. If one of our readers wins, please let us
 know as Amazon doesn't tell us who won. I hope it's one of you!
Upcoming AP Now Webinars
webinar [http://r20.rs6.net/tn.jsp?f=001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvJvu1FeVQSn09Ffb29aUaisafFMRE9Y-THYr5lXQw0dlbjB_qbstFxf_9DNOFg29eDOBBEz0VFihTFUxQcQ0CGTjriueuR60ONdT7tBNS0Scb9qIHV8wEw6J-jyvuox2ShNi7coTbIfvhyMRmYetfj0=&c=JqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ==&ch=5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA==]
and platinum  [http://r20.rs6.net/tn.jsp?f=001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvBNtrZiqWUs0R2jw3A-LdwTWxFMLjPb63kIos86njMcyRxgVXWE9uQOboKQI3KVqHZdIEbsmAsH8RzFyboUZ1yIbfOqxugB46ImyhVbtowEuuFuQPRjbVB_p7Gjvuu8ltEGvL3VzTDxP&c=JqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ==&ch=5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA==]memberships.)

* 1099 Basics [http://r20.rs6.net/tn.jsp?f=001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvLWNA45RrvZ704haNUHgjXlkQzAFgYwWO8IFM6oG-o46cdV0ICHFeV_1XAk3is1FWE_gxllyT4qP2wFtIwx9zv2MmJNkbffiV6IIlStjZnjCWtGobj6Rb8SAqhm1KapspbFLeq3iT_YOIsAdIbPDLsg=&c=JqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ==&ch=5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA==]
November 9
* Developing Issues: T&E Policy Survey Results [http://r20.rs6.net/tn.jsp?f=001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvF33j2WywX6vsR6d-S3ri4MWD5TZxEt5jPjsCRZ7JAPxxZN9mGvg7R_fCODlU6ghQa5F7bjA_vLGNerY-lcnYumbwzCT1eaqEGhbuGf6yz1n6H83ccp4DDNDaDSzfhOEzQo0pePa81ihkaiJrLtsjGU=&c=JqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ==&ch=5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA==]
November 15
* Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvF33j2WywX6v-hLjRnw9JQDPmd8UxckBo24Dsx_7lMWfeAo7VQviuwf_6Jmttb9yKL3gEBpHmOySkWT6oOefs1KThBqsso3S8Uu43M0ciRgY9BGxMrnU6OkTIEaQ8-iw9dVFyQ6oQel41IYs2AI0u6o=&c=JqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ==&ch=5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA==]
December 7
* Creating an Effective and Efficient Travel and Entertainment Expense Reimbursement
Policy [http://r20.rs6.net/tn.jsp?f=001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvLWNA45RrvZ7ncRaBLtW04RtsGVrn-_dt9ZISrE80qbxJT8ablgZdJ9AXduZLkuYomoZ9z-S2tWTQKEJhbOpBumTpds7IbXTFK1eo7RJF-jnCviOxYS8UImG4di18kzWwclG0mLnLlxjxlZ09slOwfk=&c=JqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ==&ch=5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA==]
December 13
Other Upcoming Programs

* Accounts Payable Best Practice Certificate Program  [http://r20.rs6.net/tn.jsp?f=001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvGDmyJnFF2kLk_JKoHDZeyiAI_Cmph3n_9OrAMyIDjuKwszsCrvGipMiXFFb9163BqmfV-dFyMRnB4885-lR6SAiTCk_Oip1lox6ZfctRlci-oLG3nORJ85aSOeMevyfw3WBv3I6x0nUWa2VUkzgkj0=&c=JqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ==&ch=5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA==]-
a self-study with no ongoing CPE requirements. You can get the details about it 
here [http://r20.rs6.net/tn.jsp?f=001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvGDmyJnFF2kLk_JKoHDZeyiAI_Cmph3n_9OrAMyIDjuKwszsCrvGipMiXFFb9163BqmfV-dFyMRnB4885-lR6SAiTCk_Oip1lox6ZfctRlci-oLG3nORJ85aSOeMevyfw3WBv3I6x0nUWa2VUkzgkj0=&c=JqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ==&ch=5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA==].
Enroll your entire department; group rates available. Contact publisher@ap-now.com
for details.
*
1099 Seminar [http://r20.rs6.net/tn.jsp?f=001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvChAqqqA4FvcVtLAYwhizHNcrsHXAG0Zwdk1D8iLuwT26R3ICEM8ZcqsO5fjQO6XtXPawsWpaeItU7NFS3AimmgTFYEHlSbjx6whEwPRoLaSvYUkX5xeFVFPtbjhaDaGlKLOUS61reB9JRvVkEIroEQ=&c=JqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ==&ch=5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA==]
live in Oklahoma City on November 16
*
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oman;margin-top:0px;font-style:normal;text-align:center;" align=3D"center">=
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-height:115%;font-family:Verdana,sans-serif;">
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-height:115%;font-family:Verdana,sans-serif;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;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:Verdana,sans-serif;">&nbsp;</span></div>
</span></div>
</span></div>
</span></div>
</span></div>
</span></div>
</span></div>
</span></div>
</span></div>
</span></div>
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</span></div>
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</div>
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</span></div>
</div>
</span></div>
</div>
</div>
</span></div>
</div>
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</span></div>
</span></div>
</span></div>
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</span></div>
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</td></tr></table>       =20
                <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">
<div style=3D"margin-top:0px;margin-bottom:0px;"><strong>Dear Kathleen</str=
ong></div>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;"><span style=3D"backgr=
ound-color:white;font-size:10pt;line-height:115%;font-family:Verdana, sans-=
serif;">
<div style=3D"margin:0in 0in 10pt;">
<div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">&nbsp;</span></div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div style=3D"margin:0in 0in 10pt;">
<div><span style=3D"font-size:10pt;">
<div>
<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;"><span style=3D"color:#00b0f0=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>
<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';">We've partnered w=
ith Amazon for a quick sweepstakes. One lucky winner will get a copy of our=
 Internal Controls in AP book and everyone else who asks will receive our I=
nternal Controls in AP checklist. See the details below.</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;"><span style=3D"font-size:10.=
0pt;line-height:115%;font-family:'Verdana','sans-serif';">&nbsp;</span></di=
v>
<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';">We've started to =
analyze the results from the recent T&E policy survey. </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;"><span style=3D"color:#00b0f0=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
&nbsp;</b></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;"><span style=3D"color:#00b0f0=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
Preliminary Survey Surprises</b></span></div>
</b>
<ul><li style=3D"color:#000000;"><span style=3D"font-size:10.0pt;line-heigh=
t:115%;font-family:'Verdana','sans-serif';">The number of organizations now=
 requiring receipts for everything</span></li></ul>
<ul><li style=3D"color:#000000;"><span style=3D"font-size:10.0pt;line-heigh=
t:115%;font-family:'Verdana','sans-serif';">The number of organizations tha=
t restrict reimbursements for liquor</span></li></ul>
<ul><span style=3D"color:#000000;font-size:10pt;line-height:115%;font-famil=
y:&quot;Verdana&quot;,&quot;sans-serif&quot;;">The number of companies that=
 have not addressed use of UBER and Lyft in their policies despite allowing=
 usage of those services. </span></ul>
<b>
<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';">Lynn Larson, the =
lead researcher on this project and I will be discussing these results in d=
etail at next week's Developing Issues webinar. </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;"><span style=3D"font-size:10.=
0pt;line-height:115%;font-family:'Verdana','sans-serif';">&nbsp;</span></di=
v>
<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';">Everyone who part=
icipated in the T&E Survey should have received their link to attend. Other=
s are welcome to attend but need to purchase a pass. Details about the sess=
ion can be found <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D00=
1jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvF33j2WywX6vsR6d-S3ri4=
MWD5TZxEt5jPjsCRZ7JAPxxZN9mGvg7R_fCODlU6ghQa5F7bjA_vLGNerY-lcnYumbwzCT1eaqE=
GhbuGf6yz1n6H83ccp4DDNDaDSzfhOEzQo0pePa81ihkaiJrLtsjGU=3D&c=3DJqzzXyofOGkoW=
kGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ=3D=3D&ch=3D5LgRsbDyGXsk2Wuqvg28qo=
9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA=3D=3D" alt=3D"http://www.ap-now.com/produc=
ts/item126.cfm" target=3D"_blank">here</a>. It is included in our </span><a=
 shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001jpbcm6ARImbp6Yj21p=
oU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvBAkAvlH0R1Bg3wd0JKF4MX_Sxs0btCkKMWJPX6I8=
3xOnmoPXBj_dAmOtcp1tkFab21pudjAfB6VEAjcbOt7WxseBiZNfSQXZeb1mVa62mMmTk9j4Llf=
k0Vqk5qwE7gajHPar5Jv3yVH_3VGj_AztH4=3D&c=3DJqzzXyofOGkoWkGqHzbsWAwr9a1bJrEM=
Nl46NudqcvjXWPgqsjkhgQ=3D=3D&ch=3D5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n=
2GCRbokbFgXbA=3D=3D" alt=3D"http://www.ap-now.com/products/item58.cfm" targ=
et=3D"_blank"><span style=3D"font-size:10.0pt;line-height:115%;font-family:=
'Verdana','sans-serif';">basic</span></a><span style=3D"font-size:10.0pt;li=
ne-height:115%;font-family:'Verdana','sans-serif';">, </span><a shape=3D"re=
ct" href=3D"http://r20.rs6.net/tn.jsp?f=3D001jpbcm6ARImbp6Yj21poU1ZtyJMdTNX=
Z8lH2-OKIohcUBamP5VWwuvJvu1FeVQSn09Ffb29aUaisafFMRE9Y-THYr5lXQw0dlbjB_qbstF=
xf_9DNOFg29eDOBBEz0VFihTFUxQcQ0CGTjriueuR60ONdT7tBNS0Scb9qIHV8wEw6J-jyvuox2=
ShNi7coTbIfvhyMRmYetfj0=3D&c=3DJqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjX=
WPgqsjkhgQ=3D=3D&ch=3D5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXb=
A=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:'Verdana','s=
ans-serif';">webinar</span></a><span style=3D"font-size:10.0pt;line-height:=
115%;font-family:'Verdana','sans-serif';"> and </span><a shape=3D"rect" hre=
f=3D"http://r20.rs6.net/tn.jsp?f=3D001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-O=
KIohcUBamP5VWwuvBNtrZiqWUs0R2jw3A-LdwTWxFMLjPb63kIos86njMcyRxgVXWE9uQOboKQI=
3KVqHZdIEbsmAsH8RzFyboUZ1yIbfOqxugB46ImyhVbtowEuuFuQPRjbVB_p7Gjvuu8ltEGvL3V=
zTDxP&c=3DJqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ=3D=3D&ch=
=3D5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA=3D=3D" alt=3D"htt=
ps://www.ap-now.com/public/5.cfm" target=3D"_blank"><span style=3D"font-siz=
e:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">platinum</sp=
an></a><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdan=
a','sans-serif';"> memberships. </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;"><span style=3D"color:#00b050=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
&nbsp;</b></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;"><span style=3D"color:#00b050=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
Commentary on Policy</b></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;"><span style=3D"font-size:10.=
0pt;line-height:115%;font-family:'Verdana','sans-serif';">&nbsp;</span></di=
v>
<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';">It's not only UBE=
R and Lyft missing from T&E policies. The number of organizations who don't=
 regularly update their policy was a bit surprising, albeit understanding. =
In December, we'll hold a webinar specifically to address this issue. On De=
cember 13<sup>th</sup>, we'll hold a session on Creating an Effective and E=
fficient Travel and Entertainment Expense Reimbursement Policy. You can get=
 additional information about the session <a shape=3D"rect" href=3D"http://=
r20.rs6.net/tn.jsp?f=3D001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5V=
WwuvLWNA45RrvZ7ncRaBLtW04RtsGVrn-_dt9ZISrE80qbxJT8ablgZdJ9AXduZLkuYomoZ9z-S=
2tWTQKEJhbOpBumTpds7IbXTFK1eo7RJF-jnCviOxYS8UImG4di18kzWwclG0mLnLlxjxlZ09sl=
Owfk=3D&c=3DJqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ=3D=3D&ch=
=3D5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA=3D=3D" alt=3D"htt=
p://www.ap-now.com/products/item60.cfm" target=3D"_blank">here</a>. It is i=
ncluded in our </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvJvu1FeVQSn09Ffb2=
9aUaisafFMRE9Y-THYr5lXQw0dlbjB_qbstFxf_9DNOFg29eDOBBEz0VFihTFUxQcQ0CGTjriue=
uR60ONdT7tBNS0Scb9qIHV8wEw6J-jyvuox2ShNi7coTbIfvhyMRmYetfj0=3D&c=3DJqzzXyof=
OGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ=3D=3D&ch=3D5LgRsbDyGXsk2Wuqv=
g28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA=3D=3D" alt=3D"http://www.ap-now.com/p=
roducts/item10.cfm" target=3D"_blank"><span style=3D"font-size:10.0pt;line-=
height:115%;font-family:'Verdana','sans-serif';">webinar</span></a><span st=
yle=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif'=
;"> and </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001j=
pbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvBNtrZiqWUs0R2jw3A-LdwTW=
xFMLjPb63kIos86njMcyRxgVXWE9uQOboKQI3KVqHZdIEbsmAsH8RzFyboUZ1yIbfOqxugB46Im=
yhVbtowEuuFuQPRjbVB_p7Gjvuu8ltEGvL3VzTDxP&c=3DJqzzXyofOGkoWkGqHzbsWAwr9a1bJ=
rEMNl46NudqcvjXWPgqsjkhgQ=3D=3D&ch=3D5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2=
R5n2GCRbokbFgXbA=3D=3D" alt=3D"https://www.ap-now.com/public/5.cfm" target=
=3D"_blank"><span style=3D"font-size:10.0pt;line-height:115%;font-family:'V=
erdana','sans-serif';">platinum</span></a><span style=3D"font-size:10.0pt;l=
ine-height:115%;font-family:'Verdana','sans-serif';"> memberships.</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;"><span style=3D"color:#7030a0=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
&nbsp;</b></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;"><span style=3D"color:#7030a0=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
The Internal Controls in Accounts Payable Sweepstakes on Amazon</b></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;"><span style=3D"font-size:10.=
0pt;line-height:115%;font-family:'Verdana','sans-serif';">&nbsp;</span></di=
v>
<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';">The Amazon contes=
t requires that you listen to 30 seconds of a two-minute video on Internal =
Controls. However, if you listen to the entire two-minutes, you'll find out=
 how to get a copy of the Internal Controls checklist. You have three optio=
ns.</span></div>
</b>
<ul><li style=3D"color:#000000;"><span style=3D"font-size:10.0pt;line-heigh=
t:115%;font-family:'Verdana','sans-serif';">
<div>Enter the contest <a style=3D"color:rgb(0, 0, 255);" shape=3D"rect" hr=
ef=3D"http://r20.rs6.net/tn.jsp?f=3D001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-=
OKIohcUBamP5VWwuvPmelV29fANFgdUnbpqpvKN1sGkW7d-DA5GQEexBTbG56QJBG9GGvNs2li8=
oFBaDgfPRm36ML_yG-vg3zhRwZD5_drLbcY5-rUECw16XiY68d_LhANtFxw1i56Qq8NR3icFW_P=
JtU9vHCxOpcQk1qLo=3D&c=3DJqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsj=
khgQ=3D=3D&ch=3D5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA=3D=
=3D" alt=3D"https://giveaway.amazon.com/p/4cf52b3f21dfe49f" target=3D"_blan=
k">here</a>. Click on the button in the middle of the video and after 30 se=
conds, Amazon will let you hit the enter button. You'll have to log into yo=
ur Amazon account to be entered into the contest, which ends November 15.</=
div>
</span></li></ul>
<ul><li style=3D"color:#000000;"><span style=3D"font-size:10.0pt;line-heigh=
t:115%;font-family:'Verdana','sans-serif';">If you don't have an Amazon acc=
ount, don't care about the book or whatever, you can watch the video on You=
tube <a style=3D"color:rgb(0, 0, 255);" shape=3D"rect" href=3D"http://r20.r=
s6.net/tn.jsp?f=3D001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvP=
melV29fANFw1Zpz7M-fbn43k00k595dz38xd54kwOKnFroctzmfc0K16xWCAmi_jCEfZyWk8wXG=
W-YUibdKUG8kgcMSvIWVsl0gAsKrGnXKna6QUvU8upao2Om9LdYsQ=3D=3D&c=3DJqzzXyofOGk=
oWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ=3D=3D&ch=3D5LgRsbDyGXsk2Wuqvg28=
qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA=3D=3D" alt=3D"https://youtu.be/J0h8axXf0=
sg" target=3D"_blank">here</a>. </span></li></ul>
<ul><li style=3D"color:#00b0f0;"><span style=3D"font-size:10.0pt;line-heigh=
t:115%;font-family:'Verdana','sans-serif';">
<div><span style=3D"color:#000000;">If your organization blocks access to Y=
outube, you can listen to it on the AP Now website. That will require you e=
nter your name and email address as that is how the software works. You can=
 access it</span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D00=
1jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvPmelV29fANFXWOTaJp0HG=
XFmPF8-sl6z_xUeCNEQN330D5ZPkR-z6HDb25dXVGfCOrPwNSWjPnmcg8rzs-jyASKT7U32GrEt=
FZM8a3KBVLvPu2CrYKuO-k3ij64H2Pfa5JZBY2cJNmA6CydoZzLzDYOzFoMGsuyuETeKkeZtp9R=
&c=3DJqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ=3D=3D&ch=3D5LgR=
sbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA=3D=3D" alt=3D"https://at=
tendee.gotowebinar.com/recording/2883032024774866177" target=3D"_blank"> he=
re</a>.</div>
</span></li></ul>
<div><b>
<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';">The sweepstakes i=
s open to the public. If one of our readers wins, please let us know as Ama=
zon doesn't tell us who won. I hope it's one of you!</span></div>
</b></div>
</span></div>
</span></div>
</div>
</span></div>
</div>
</span></div>
</div>
</div>
</span>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div>
<div><strong style=3D"color:#0067ce;font-size:10pt;font-family:Verdana, san=
s-serif;">Upcoming AP Now Webinars</strong></div>
</div>
</span></div>
</span></div>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;"> <span style=3D"color=
:#0067ce;font-size:10pt;font-family:Verdana,sans-serif;"><span style=3D"col=
or:#0067ce;font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"=
><strong><a href=3D"http://r20.rs6.net/tn.jsp?f=3D001jpbcm6ARImbp6Yj21poU1Z=
tyJMdTNXZ8lH2-OKIohcUBamP5VWwuvJvu1FeVQSn09Ffb29aUaisafFMRE9Y-THYr5lXQw0dlb=
jB_qbstFxf_9DNOFg29eDOBBEz0VFihTFUxQcQ0CGTjriueuR60ONdT7tBNS0Scb9qIHV8wEw6J=
-jyvuox2ShNi7coTbIfvhyMRmYetfj0=3D&c=3DJqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46=
NudqcvjXWPgqsjkhgQ=3D=3D&ch=3D5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCR=
bokbFgXbA=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/item1=
0.cfm" target=3D"_blank"><span>webinar</span></a><span> and <a href=3D"http=
://r20.rs6.net/tn.jsp?f=3D001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBam=
P5VWwuvBNtrZiqWUs0R2jw3A-LdwTWxFMLjPb63kIos86njMcyRxgVXWE9uQOboKQI3KVqHZdIE=
bsmAsH8RzFyboUZ1yIbfOqxugB46ImyhVbtowEuuFuQPRjbVB_p7Gjvuu8ltEGvL3VzTDxP&c=
=3DJqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ=3D=3D&ch=3D5LgRsb=
DyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA=3D=3D" shape=3D"rect" alt=
=3D"https://www.ap-now.com/public/5.cfm" target=3D"_blank">platinum </a></s=
pan></strong></span><span style=3D"color:black;font-size:10pt;line-height:1=
15%;font-family:Verdana,sans-serif;">memberships</span><strong><span style=
=3D"color:black;font-size:10pt;line-height:115%;font-family:Verdana,sans-se=
rif;">.</span><span style=3D"font-size:10pt;line-height:115%;font-family:Ve=
rdana,sans-serif;">)</span></strong></span></span></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;"><span style=3D"font-size:10pt;line-height:=
115%;font-family:Verdana,sans-serif;"><a href=3D"http://r20.rs6.net/tn.jsp?=
f=3D001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvLWNA45RrvZ704ha=
NUHgjXlkQzAFgYwWO8IFM6oG-o46cdV0ICHFeV_1XAk3is1FWE_gxllyT4qP2wFtIwx9zv2MmJN=
kbffiV6IIlStjZnjCWtGobj6Rb8SAqhm1KapspbFLeq3iT_YOIsAdIbPDLsg=3D&c=3DJqzzXyo=
fOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ=3D=3D&ch=3D5LgRsbDyGXsk2Wuq=
vg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA=3D=3D" shape=3D"rect" alt=3D"http://=
www.ap-now.com/products/item61.cfm" target=3D"_blank">1099 Basics</a> Novem=
ber 9</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt=
;line-height:115%;font-family:Verdana,sans-serif;"><a style=3D"color:blue;t=
ext-decoration:underline;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvF33j2WywX6vsR6d-=
S3ri4MWD5TZxEt5jPjsCRZ7JAPxxZN9mGvg7R_fCODlU6ghQa5F7bjA_vLGNerY-lcnYumbwzCT=
1eaqEGhbuGf6yz1n6H83ccp4DDNDaDSzfhOEzQo0pePa81ihkaiJrLtsjGU=3D&c=3DJqzzXyof=
OGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ=3D=3D&ch=3D5LgRsbDyGXsk2Wuqv=
g28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA=3D=3D" shape=3D"rect" linktype=3D"1" =
alt=3D"http://www.ap-now.com/products/item126.cfm" target=3D"_blank">Develo=
ping Issues: T&E Policy Survey Results</a> November 15</span></li><li style=
=3D"color:#000000;"><span style=3D"font-size:10pt;line-height:115%;font-fam=
ily:Verdana,sans-serif;"><a style=3D"color:blue;text-decoration:underline;"=
 track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D001jpbcm6ARImbp6Yj21poU=
1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvF33j2WywX6v-hLjRnw9JQDPmd8UxckBo24Dsx_7lMW=
feAo7VQviuwf_6Jmttb9yKL3gEBpHmOySkWT6oOefs1KThBqsso3S8Uu43M0ciRgY9BGxMrnU6O=
kTIEaQ8-iw9dVFyQ6oQel41IYs2AI0u6o=3D&c=3DJqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl=
46NudqcvjXWPgqsjkhgQ=3D=3D&ch=3D5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2G=
CRbokbFgXbA=3D=3D" shape=3D"rect" linktype=3D"1" alt=3D"http://www.ap-now.c=
om/products/item127.cfm" target=3D"_blank">Fraud Prevention Best Practices<=
/a> December 7</span></li><li style=3D"color:#000000;"><span style=3D"font-=
size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><a href=3D"http=
://r20.rs6.net/tn.jsp?f=3D001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBam=
P5VWwuvLWNA45RrvZ7ncRaBLtW04RtsGVrn-_dt9ZISrE80qbxJT8ablgZdJ9AXduZLkuYomoZ9=
z-S2tWTQKEJhbOpBumTpds7IbXTFK1eo7RJF-jnCviOxYS8UImG4di18kzWwclG0mLnLlxjxlZ0=
9slOwfk=3D&c=3DJqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ=3D=3D=
&ch=3D5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA=3D=3D" shape=
=3D"rect" alt=3D"http://www.ap-now.com/products/item60.cfm" target=3D"_blan=
k">Creating an Effective and Efficient Travel and Entertainment Expense Rei=
mbursement Policy</a> December 13</span></li></ul>
<div><span style=3D"color:blue !important;" track=3D"on" href=3D"http://www=
.ap-now.com/products/item39.cfm" shape=3D"rect" 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:Verdana,sans-serif;"><b>Other Upcoming Progra=
ms</b></span></div>
</span></div>
</div>
<ul><li style=3D"color:#333333;"><span style=3D"font-size:10pt;line-height:=
115%;font-family:Verdana,sans-serif;"><strong><a style=3D"color:blue;text-d=
ecoration:underline;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D00=
1jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvGDmyJnFF2kLk_JKoHDZey=
iAI_Cmph3n_9OrAMyIDjuKwszsCrvGipMiXFFb9163BqmfV-dFyMRnB4885-lR6SAiTCk_Oip1l=
ox6ZfctRlci-oLG3nORJ85aSOeMevyfw3WBv3I6x0nUWa2VUkzgkj0=3D&c=3DJqzzXyofOGkoW=
kGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ=3D=3D&ch=3D5LgRsbDyGXsk2Wuqvg28qo=
9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA=3D=3D" shape=3D"rect" linktype=3D"1" alt=
=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_blank">Accounts P=
ayable Best Practice Certificate Program </a></strong>- a self-study with n=
o ongoing CPE requirements. </span>You can get the details about it <a styl=
e=3D"font-size:10pt;font-family:Verdana,sans-serif;" href=3D"http://r20.rs6=
.net/tn.jsp?f=3D001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvGDm=
yJnFF2kLk_JKoHDZeyiAI_Cmph3n_9OrAMyIDjuKwszsCrvGipMiXFFb9163BqmfV-dFyMRnB48=
85-lR6SAiTCk_Oip1lox6ZfctRlci-oLG3nORJ85aSOeMevyfw3WBv3I6x0nUWa2VUkzgkj0=3D=
&c=3DJqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ=3D=3D&ch=3D5LgR=
sbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA=3D=3D" shape=3D"rect" al=
t=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_blank">here</a><=
span style=3D"color:black;font-size:10pt;font-family:Verdana, sans-serif;">=
. </span><em style=3D"color:black;font-size:10pt;font-family:Verdana, sans-=
serif;">Enroll your entire department</em><span style=3D"color:black;font-s=
ize:10pt;font-family:Verdana, sans-serif;">; group rates available. Contact=
 publisher@ap-now.com for details.</span></li><li style=3D"color:#333333;">
<div><span style=3D"color:black;font-size:10pt;line-height:115%;font-family=
:Verdana,sans-serif;">
<div><span style=3D"color:#0000ff;"><strong><a style=3D"color:rgb(0, 0, 255=
);text-decoration:underline;" track=3D"on" href=3D"http://r20.rs6.net/tn.js=
p?f=3D001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvChAqqqA4FvcVt=
LAYwhizHNcrsHXAG0Zwdk1D8iLuwT26R3ICEM8ZcqsO5fjQO6XtXPawsWpaeItU7NFS3AimmgTF=
YEHlSbjx6whEwPRoLaSvYUkX5xeFVFPtbjhaDaGlKLOUS61reB9JRvVkEIroEQ=3D&c=3DJqzzX=
yofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ=3D=3D&ch=3D5LgRsbDyGXsk2W=
uqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA=3D=3D" shape=3D"rect" linktype=3D"=
1" alt=3D"http://www.ap-now.com/products/item123.cfm" target=3D"_blank">109=
9 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:Verdana,sans-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;"><strong><a href=3D"ht=
tp://r20.rs6.net/tn.jsp?f=3D001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUB=
amP5VWwuvDQWxmdIfovnksrV1NS4eQUJ20vDTL98Klm4vkdRRXN5KNBZeYqb62MzBOOYeWeeH04=
IwXHBSHfTm7sL4jxDfHsIfbnvm3OeA_nmb4L_vXmATaD5a-Ksakj4LxDaJ3X6pvLd9755i3P0Vd=
GGQk8UnqA815mM-KRmHg=3D=3D&c=3DJqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjX=
WPgqsjkhgQ=3D=3D&ch=3D5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXb=
A=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/1099-eWorksho=
ps.cfm" target=3D"_blank">1099 e-Workshops</a></strong> October 26, Decembe=
r 5 and Any Time Viewing after October 27 Reduced rates for webinar and pla=
tinum 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=
:Verdana,sans-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;"><strong><a href=3D"ht=
tp://r20.rs6.net/tn.jsp?f=3D001jpbcm6ARImbp6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUB=
amP5VWwuvAbNYaj2NGVZoKkB67MoB4WiSQCpNkLWYBS2ylmRdMM2WvuqmKcr77clTmwRivQBHIO=
OyxDUWHE3j4-XwPNMp6nrjM1umFip7sVDGuAwZdJFig3FP4fEEaw4R5yzMxVuKDvDi5SlltR9gh=
Hw6p6N26o=3D&c=3DJqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ=3D=
=3D&ch=3D5LgRsbDyGXsk2Wuqvg28qo9xX-ZRrxBlJEG8p2R5n2GCRbokbFgXbA=3D=3D" shap=
e=3D"rect" alt=3D"http://www.ap-now.com/products/item95.cfm" target=3D"_bla=
nk">Form 1042-S and 1042 Reporting e-Workshop</a></strong> December 6 and A=
ny Time Viewing after December 7 Reduced rates for webinar and platinum mem=
bers; 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></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=3D001jpbcm6ARImbp=
6Yj21poU1ZtyJMdTNXZ8lH2-OKIohcUBamP5VWwuvFV0w7lJ96bGBCP2etdbdXUn2-xnABX8T3V=
gUY8CGgisce2XdMmxdx3IMeDtmRbz6Ugy3mqfyM9JyNYbrKhw0bExAOGHVY6Vr36aNuC5ilPUME=
EjYJ3eo_-d3ZQJkhzsD60-yXbpg5Oqx3z7Fp49pNvp87taHaVnce9kGyLfbPDXMP7Joc3GPGc3A=
ljvKVEoJA=3D=3D&c=3DJqzzXyofOGkoWkGqHzbsWAwr9a1bJrEMNl46NudqcvjXWPgqsjkhgQ=
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