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Date: Tue, 28 Nov 2017 00:04:20 -0500 (EST)
From: Mary Schaeffer <editorial_director@ap-now.com>
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To: kathleen@transocean.com
Subject: Changing Fraud Tactics
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    Don't Get Complacent: Crooks Change Tactics ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
    [...] 
 
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Don't Get Complacent:
Crooks Change Tactics
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
New Fraud: Crooks continue to be innovative developing new types of fraud or tactics
to swindle legitimate businesses. The most recent is Synthetic Identity Fraud (SIF)
With this type of fraud, crooks take legitimate information (say stolen names and
social security numbers) and use it to create a new fake identity. They then use
 this information to defraud financial institutions.
Impact: In a new Idology study, respondents indicated their biggest challenge to
 fraud prevention was shifting fraud tactics, with 71% reporting this concern. This
is just one of the reasons why at AP Now we regularly update our fraud presentations
and offer them as part of our webinar schedule. By the way, 49% were concerned about
account takeovers.
Another Trick: Crooks are getting their hands on more legitimate credit cards by
 simply requesting a card in the name of a legitimate customer. Then they request
the shipping of the card be expedited. The shipping company provides them with the
tracking number and they exploit this by redirecting the card to another address.
The cardholder has no idea this has happened.
Resource: Our next Fraud Prevention Best Practices webinar on fraud will be on December
7th. You can get additional information about it here [http://r20.rs6.net/tn.jsp?f=001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_UyXpK1-dt_1DrWW5AM22Ov8CPxm71vJKU7BPGcs9VpuisSFIH9AXY_t5kU6dE-nzFo-HNuXATQAcI-nyXxVIwQbGq0I4l4Gg1NnGUytpV6oxVGtVsb0rGMeTPfrzPOsB3Ywz8AIIZ9w06N1y_emWjBU=&c=qhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw==&ch=9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag==].
(It is included in our webinar [http://r20.rs6.net/tn.jsp?f=001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U_xqcyXG43EJqxE-j2Odl5E7yM8SLN9k2rZI2kPm0J3LFcfWP0vkhv3ExRwl0AMY394HLMdsClSW9-Jh2Fc8PfWLaHz_Kvb2FZ1SFQ5Zu-W1VhKUp1Wcv39WKh_AaDlslFTjchYd-zBPWPMS-WwuqYY=&c=qhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw==&ch=9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag==]
and platinum  [http://r20.rs6.net/tn.jsp?f=001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_UxrHWU6FKFusqwwHUDnLnfsRmeyMFghZIMTtMDSwjmkWmECl-3wSNEB6qZJOT627efmmNQt2HP6B9y7XC8a8OJ_8P6lgnOzM3Gi6a-c_HEpS_v-Tkw3WRpwolAbQO09EHdqiwqaaVRWh&c=qhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw==&ch=9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag==]memberships.)
Tip: This is National Tax Security Awareness Week. The IRS has a series of tips 
for you. These are directed to the individual consumer and we thought you might 
like to see them. Read the advice from the IRS here [http://r20.rs6.net/tn.jsp?f=001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U9hXrTjdPZsH_NYy49k8Xn8FUiF-h7C5zKxg7YYRJtr_mTsrCrR0Au8P23k-B42ZkKt7SkqGD-WOfh9d437YBYc5gYMpklgql71clE7SvPMlDZNDNuT-9HwwFdQPl2aiPBKoM696SQqxy2FHgWITpsvbwRkYDnx1s8jteDqnCq4d9VTP8_gFbKV5oXt-ZSY1SQTMpUxL5aBBhEmL15C5_0NlphMk9uvo-W1GwhC9s1Pb&c=qhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw==&ch=9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag==].
2018 Webinar Schedule: See AP Now's upcoming webinar schedule for 2018 here [http://r20.rs6.net/tn.jsp?f=001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U8gM8s4r-cO0vYW8vexpsvyfM3bzQgp-Tn_LfA2Chud_i4wjUlZPMJSQ6JS9JudIzfx8wZQ2_cDktSyasQ2NBLQEo6hihjNz2-NudJ-xelaiVJZRWazk1VPaiOn6g2X03Vwm8KwMRZgvTsHCxvK-_7McEKrqA7g4gJsBmysGOZOkAomH-MU3uAs=&c=qhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw==&ch=9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag==].
All 23 of these events are included in AP Now's webinar [http://r20.rs6.net/tn.jsp?f=001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U_xqcyXG43EJqxE-j2Odl5E7yM8SLN9k2rZI2kPm0J3LFcfWP0vkhv3ExRwl0AMY394HLMdsClSW9-Jh2Fc8PfWLaHz_Kvb2FZ1SFQ5Zu-W1VhKUp1Wcv39WKh_AaDlslFTjchYd-zBPWPMS-WwuqYY=&c=qhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw==&ch=9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag==]
and platinum [http://r20.rs6.net/tn.jsp?f=001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_UxrHWU6FKFusqwwHUDnLnfsRmeyMFghZIMTtMDSwjmkWmECl-3wSNEB6qZJOT627efmmNQt2HP6B9y7XC8a8OJ_8P6lgnOzM3Gi6a-c_HEpS_v-Tkw3WRpwolAbQO09EHdqiwqaaVRWh&c=qhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw==&ch=9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag==]
memberships)
Upcoming AP Now Webinars (  webinar [http://r20.rs6.net/tn.jsp?f=001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U_xqcyXG43EJqxE-j2Odl5E7yM8SLN9k2rZI2kPm0J3LFcfWP0vkhv3ExRwl0AMY394HLMdsClSW9-Jh2Fc8PfWLaHz_Kvb2FZ1SFQ5Zu-W1VhKUp1Wcv39WKh_AaDlslFTjchYd-zBPWPMS-WwuqYY=&c=qhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw==&ch=9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag==]
and platinum  [http://r20.rs6.net/tn.jsp?f=001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_UxrHWU6FKFusqwwHUDnLnfsRmeyMFghZIMTtMDSwjmkWmECl-3wSNEB6qZJOT627efmmNQt2HP6B9y7XC8a8OJ_8P6lgnOzM3Gi6a-c_HEpS_v-Tkw3WRpwolAbQO09EHdqiwqaaVRWh&c=qhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw==&ch=9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag==]memberships.)

* Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_UyXpK1-dt_1DrWW5AM22Ov8CPxm71vJKU7BPGcs9VpuisSFIH9AXY_t5kU6dE-nzFo-HNuXATQAcI-nyXxVIwQbGq0I4l4Gg1NnGUytpV6oxVGtVsb0rGMeTPfrzPOsB3Ywz8AIIZ9w06N1y_emWjBU=&c=qhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw==&ch=9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag==]
December 7
* Creating an Effective and Efficient Travel and Entertainment Expense Reimbursement
Policy [http://r20.rs6.net/tn.jsp?f=001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_UzWNlFiszG1_jiEvdYTn6ynN8izXATgFpGobKWA-U9OGYvNwnVXPMB3BI8JYV3M48QCntPRTlb1Offgj5HtVQVgzD9T3S2l3hRG8lFuHMb7z9FI8fC3WTimVUj8Bay9hya6upcrl65cNODhGTZUni2c=&c=qhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw==&ch=9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag==]
December 13
*
Foreign Corrupt Practice Act [http://r20.rs6.net/tn.jsp?f=001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_UzihLrr_OY2lmZ5sfRSgirDwqcwN8ycw2svj6NWXfgbIk_EBIOrWUTCuZ3Ea8tvZvQ9UZGKxOuWT78qp6LwSsXGe6Mj7zKcnxeuCUbnImqbG3wqx0x8y1fQLEuXY8CpDx_R7lT3GBuhTGkHKwO95zI4=&c=qhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw==&ch=9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag==]:
What AP and Accounting Need to Know January 24
*
QT Brief: AI & RPA: What Every AP and Accounting Professional Needs to Know February
6
*
Sales and Use Tax Best Practices [http://r20.rs6.net/tn.jsp?f=001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U5boD4x1Hiwl9KDQxAOVHsoGkTB8atFzZnxfTldy1DkNmf725hk_h_3a35s3s5ss8TITA2NMjVlayvfy6emza1D5SmCKBjP_GxOHIWO78BCCn_MAHhIhNTeFWVajvb8kf91KHbHMT3K1PCSUxZBMRcU=&c=qhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw==&ch=9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag==]
February 20
*
Accounts Payable Best Practices [http://r20.rs6.net/tn.jsp?f=001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U2k4l7zZfJqp6AY06V4iWuX81Gvu3j7gw6IwFiLh4ex9tRz_app6T2gvZfrAp05BVdfo1yVFYFEj_bIMT8pEzbywDRto3_6pa3X6k3FtgoYCvSdXhYi2xCChcJt0XV2gK2bmyLJ3tk4r57UwWpkeWP8=&c=qhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw==&ch=9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag==]
March 13
*
P-card Best Practices for AP [http://r20.rs6.net/tn.jsp?f=001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U38d6sz6PkELyTUUGe_V4DL5vFBAV36tzzVRL7INMppEbHMheFgF46mToOEjIjnY4d9zVTK8Vfr-vXZ6z6mm7_AeaYpxOLNI3cResFiAWN2ma1zyetA4xCwdnoa1xjZQgECs_aY0wCaCNjO8kAiYMdY=&c=qhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw==&ch=9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag==]
March 22
*
Travel & Entertainment Best Practices [http://r20.rs6.net/tn.jsp?f=001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U94e4oOZlcb_V27pNi0OTIC3ciEbgy09tequWiGC3XwwUieiEttiDyN0wgcIF4tAwlhcNW9j4kGooXqJBDPLk_D3yq0gwBDVwjQQrRDc9Hw99lXj-QtDNvkwaJEAnuAPRBtRnhZ9aho_j9Dreoj896Q=&c=qhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw==&ch=9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag==]
to Ensure IRS Compliance April 12
*
Electronic Payment Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U79MNc4cohUSl2b9eYXH3zrl-JK_dJFdSOpOPYHDvjdlqWeZ9IHsEWgSAV-2yqaDtgi0yglScCeGtu_3r41fpKBkV3FyGPCs8sf1iaW6Nb-MUaYgzpAgEkNvcjfzhtzWlff4KPICGQnyvsF4ptLvjGQ=&c=qhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw==&ch=9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag==]
April 19
*
See the rest of the upcoming schedule for 2018 here [http://r20.rs6.net/tn.jsp?f=001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U8gM8s4r-cO0vYW8vexpsvyfM3bzQgp-Tn_LfA2Chud_i4wjUlZPMJSQ6JS9JudIzfx8wZQ2_cDktSyasQ2NBLQEo6hihjNz2-NudJ-xelaiVJZRWazk1VPaiOn6g2X03Vwm8KwMRZgvTsHCxvK-_7McEKrqA7g4gJsBmysGOZOkAomH-MU3uAs=&c=qhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw==&ch=9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag==]
.
Other Upcoming Programs

* Accounts Payable Best Practice Certificate Program  [http://r20.rs6.net/tn.jsp?f=001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U7IOJCMEuhTF6CmtcUDeCX_3-UbiRHV13j0O7Lksv7Xvo6ECo6y1Xd59LE0WuETfRtBjOj6Mia-8GJk1fu33DJ5Y2nYkIvafNuOnCPxZovO9LFOWMEPKMUjiZizvmeb3OAyfCwY3ioxVgRw_ksgm3IQ=&c=qhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw==&ch=9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag==]-
a self-study with no ongoing CPE requirements. You can get the details about it 
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ht:115%;font-family:Verdana,sans-serif;">
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
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imes-New-Roman;margin-top:0px;font-style:normal;text-align:left;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"font=
-family:Verdana,sans-serif;">
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-family:Verdana,sans-serif;">
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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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-height:115%;font-family:Verdana,sans-serif;">
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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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oman;margin-top:0px;font-style:normal;text-align:center;" align=3D"center">=
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-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;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-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;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-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"><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>
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;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>
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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"background-=
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:10pt;line-height:115%;font-family:Verdana,san=
s-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"color:#00b0=
f0;font-size:10pt;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:0px;font-style:normal;text-align:left;"><b>
<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;">
<div style=3D"margin:0in 0in 0pt;line-height:normal;">
<div style=3D"display:inline !important;">
<div><span style=3D"color:#222222;font-size:10.0pt;line-height:115%;font-fa=
mily:'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>=
New Fraud</b></span><span style=3D"font-size:10.0pt;line-height:115%;font-f=
amily:'Verdana','sans-serif';">: Crooks continue to be innovative developin=
g new types of fraud or tactics to swindle legitimate businesses. The most =
recent is <b>Synthetic Identity Fraud</b> (SIF) With this type of fraud, cr=
ooks take legitimate information (say stolen names and social security numb=
ers) and use it to create a new fake identity. They then use this informati=
on to defraud financial institutions. </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>=
Impact</b></span><span style=3D"font-size:10.0pt;line-height:115%;font-fami=
ly:'Verdana','sans-serif';">: In a new Idology study, respondents indicated=
 their biggest challenge to fraud prevention was shifting fraud tactics, wi=
th 71% reporting this concern. This is just one of the reasons why at AP No=
w we regularly update our fraud presentations and offer them as part of our=
 webinar schedule. By the way, 49% were concerned about account takeovers. =
&nbsp;</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"color:#31859c=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
Another Trick</b></span><span style=3D"color:#31859c;font-size:10.0pt;line-=
height:115%;font-family:'Verdana','sans-serif';">:</span><span style=3D"fon=
t-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"> Crooks=
 are getting their hands on more legitimate credit cards by simply requesti=
ng a card in the name of a legitimate customer. Then they request the shipp=
ing of the card be expedited. The shipping company provides them with the t=
racking number and they exploit this by redirecting the card to another add=
ress. The cardholder has no idea this has happened. &nbsp;</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"color:#00b050=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
Resource</b></span><span style=3D"font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';">: Our next Fraud Prevention Best Practices we=
binar on fraud will be on December 7<sup>th</sup>. You can get additional i=
nformation about it <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_UyXpK1-dt_1DrWW5A=
M22Ov8CPxm71vJKU7BPGcs9VpuisSFIH9AXY_t5kU6dE-nzFo-HNuXATQAcI-nyXxVIwQbGq0I4=
l4Gg1NnGUytpV6oxVGtVsb0rGMeTPfrzPOsB3Ywz8AIIZ9w06N1y_emWjBU=3D&c=3DqhGkRkOE=
M1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw=3D=3D&ch=3D9etg8k8B58VYbD6k-=
eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag=3D=3D" alt=3D"http://www.ap-now.com/p=
roducts/item127.cfm" target=3D"_blank">here</a>. (It is included in our <a =
shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001JgK5yKIQW-5iloUnJtc=
HcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U_xqcyXG43EJqxE-j2Odl5E7yM8SLN9k2rZI2kPm0J=
3LFcfWP0vkhv3ExRwl0AMY394HLMdsClSW9-Jh2Fc8PfWLaHz_Kvb2FZ1SFQ5Zu-W1VhKUp1Wcv=
39WKh_AaDlslFTjchYd-zBPWPMS-WwuqYY=3D&c=3DqhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOz=
Zc1fPSonmGiUY60v46UNw=3D=3D&ch=3D9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK=
30pKAqMHQ4Ag=3D=3D" alt=3D"http://www.ap-now.com/products/item10.cfm" targe=
t=3D"_blank">webinar</a> and <a shape=3D"rect" href=3D"http://r20.rs6.net/t=
n.jsp?f=3D001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_UxrHWU6FKF=
usqwwHUDnLnfsRmeyMFghZIMTtMDSwjmkWmECl-3wSNEB6qZJOT627efmmNQt2HP6B9y7XC8a8O=
J_8P6lgnOzM3Gi6a-c_HEpS_v-Tkw3WRpwolAbQO09EHdqiwqaaVRWh&c=3DqhGkRkOEM1gdmv5=
nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw=3D=3D&ch=3D9etg8k8B58VYbD6k-eIr5abx=
ytVxbhxLNub6qEyEFK30pKAqMHQ4Ag=3D=3D" alt=3D"https://www.ap-now.com/public/=
5.cfm" target=3D"_blank">platinum </a>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"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"color:#cc00cc=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
Tip</b></span><span style=3D"font-size:10.0pt;line-height:115%;font-family:=
'Verdana','sans-serif';">: This is National Tax Security Awareness Week. Th=
e IRS has a series of tips for you. These are directed to the individual co=
nsumer and we thought you might like to see them. Read the advice from the =
IRS <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001JgK5yKIQW-5i=
loUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U9hXrTjdPZsH_NYy49k8Xn8FUiF-h7C5zKx=
g7YYRJtr_mTsrCrR0Au8P23k-B42ZkKt7SkqGD-WOfh9d437YBYc5gYMpklgql71clE7SvPMlDZ=
NDNuT-9HwwFdQPl2aiPBKoM696SQqxy2FHgWITpsvbwRkYDnx1s8jteDqnCq4d9VTP8_gFbKV5o=
Xt-ZSY1SQTMpUxL5aBBhEmL15C5_0NlphMk9uvo-W1GwhC9s1Pb&c=3DqhGkRkOEM1gdmv5nFvV=
B8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw=3D=3D&ch=3D9etg8k8B58VYbD6k-eIr5abxytVx=
bhxLNub6qEyEFK30pKAqMHQ4Ag=3D=3D" alt=3D"https://www.irs.gov/newsroom/natio=
nal-tax-security-awareness-week-no-1-online-security-seven-steps-for-safety=
" target=3D"_blank">here</a>. </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>
</span><span style=3D"color:#222222;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:#984807=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
2018 Webinar Schedule</b></span><span style=3D"font-size:10.0pt;line-height=
:115%;font-family:'Verdana','sans-serif';">: See AP Now's upcoming webinar =
schedule for 2018 <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D0=
01JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U8gM8s4r-cO0vYW8vexps=
vyfM3bzQgp-Tn_LfA2Chud_i4wjUlZPMJSQ6JS9JudIzfx8wZQ2_cDktSyasQ2NBLQEo6hihjNz=
2-NudJ-xelaiVJZRWazk1VPaiOn6g2X03Vwm8KwMRZgvTsHCxvK-_7McEKrqA7g4gJsBmysGOZO=
kAomH-MU3uAs=3D&c=3DqhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw=
=3D=3D&ch=3D9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag=3D=3D" a=
lt=3D"http://www.ap-now.com/public/Accounts-Payable-Webinar-Schedule-2018.c=
fm" target=3D"_blank">here</a>. All 23 of these events are included in AP N=
ow's </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001JgK5=
yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U_xqcyXG43EJqxE-j2Odl5E7yM8=
SLN9k2rZI2kPm0J3LFcfWP0vkhv3ExRwl0AMY394HLMdsClSW9-Jh2Fc8PfWLaHz_Kvb2FZ1SFQ=
5Zu-W1VhKUp1Wcv39WKh_AaDlslFTjchYd-zBPWPMS-WwuqYY=3D&c=3DqhGkRkOEM1gdmv5nFv=
VB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw=3D=3D&ch=3D9etg8k8B58VYbD6k-eIr5abxytV=
xbhxLNub6qEyEFK30pKAqMHQ4Ag=3D=3D" alt=3D"http://www.ap-now.com/products/it=
em10.cfm" target=3D"_blank"><span style=3D"font-size:10.0pt;line-height:115=
%;font-family:'Verdana','sans-serif';">webinar</span></a><span style=3D"fon=
t-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=3D001JgK5yKIQW-5=
iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_UxrHWU6FKFusqwwHUDnLnfsRmeyMFghZIM=
TtMDSwjmkWmECl-3wSNEB6qZJOT627efmmNQt2HP6B9y7XC8a8OJ_8P6lgnOzM3Gi6a-c_HEpS_=
v-Tkw3WRpwolAbQO09EHdqiwqaaVRWh&c=3DqhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPS=
onmGiUY60v46UNw=3D=3D&ch=3D9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAq=
MHQ4Ag=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:'Verdana','sa=
ns-serif';">platinum</span></a><span style=3D"font-size:10.0pt;line-height:=
115%;font-family:'Verdana','sans-serif';"> memberships)</span></div>
</span></div>
&nbsp;</div>
</div>
</span><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,s=
ans-serif;">
<div style=3D"margin:0in 0in 0pt;line-height:normal;"><b style=3D"font-size=
:10pt;font-family:Times-New-Roman;">
<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 style=3D"colo=
r:#0067ce;font-size:10pt;font-family:Verdana, sans-serif;">Upcoming AP Now =
Webinars</strong> (  <span style=3D"font-size:10pt;line-height:115%;font-fa=
mily:Verdana,sans-serif;"> <span style=3D"color:#0067ce;font-size:10pt;font=
-family:Verdana,sans-serif;"><span style=3D"color:#0067ce;font-size:10pt;li=
ne-height:115%;font-family:Verdana,sans-serif;"><strong><a href=3D"http://r=
20.rs6.net/tn.jsp?f=3D001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wK=
e_U_xqcyXG43EJqxE-j2Odl5E7yM8SLN9k2rZI2kPm0J3LFcfWP0vkhv3ExRwl0AMY394HLMdsC=
lSW9-Jh2Fc8PfWLaHz_Kvb2FZ1SFQ5Zu-W1VhKUp1Wcv39WKh_AaDlslFTjchYd-zBPWPMS-Wwu=
qYY=3D&c=3DqhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw=3D=3D&ch=
=3D9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag=3D=3D" shape=3D"r=
ect" alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_blank">we=
binar</a> and <a href=3D"http://r20.rs6.net/tn.jsp?f=3D001JgK5yKIQW-5iloUnJ=
tcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_UxrHWU6FKFusqwwHUDnLnfsRmeyMFghZIMTtMDSw=
jmkWmECl-3wSNEB6qZJOT627efmmNQt2HP6B9y7XC8a8OJ_8P6lgnOzM3Gi6a-c_HEpS_v-Tkw3=
WRpwolAbQO09EHdqiwqaaVRWh&c=3DqhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiU=
Y60v46UNw=3D=3D&ch=3D9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag=
=3D=3D" shape=3D"rect" alt=3D"https://www.ap-now.com/public/5.cfm" target=
=3D"_blank">platinum </a></strong></span><span style=3D"color:black;font-si=
ze:10pt;line-height:115%;font-family:Verdana,sans-serif;">memberships</span=
><strong><span style=3D"color:black;font-size:10pt;line-height:115%;font-fa=
mily:Verdana,sans-serif;">.</span><span style=3D"font-size:10pt;line-height=
:115%;font-family:Verdana,sans-serif;">)</span></strong></span></span></spa=
n></div>
</b></div>
</span></div>
</b></div>
</b></span></div>
</span></div>
</div>
</span></div>
</div>
</span></div>
</div>
</div>
</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 style=3D"color:blue;text-decoratio=
n:underline;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D001JgK5yKI=
QW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_UyXpK1-dt_1DrWW5AM22Ov8CPxm71v=
JKU7BPGcs9VpuisSFIH9AXY_t5kU6dE-nzFo-HNuXATQAcI-nyXxVIwQbGq0I4l4Gg1NnGUytpV=
6oxVGtVsb0rGMeTPfrzPOsB3Ywz8AIIZ9w06N1y_emWjBU=3D&c=3DqhGkRkOEM1gdmv5nFvVB8=
QIh00U7kdPOzZc1fPSonmGiUY60v46UNw=3D=3D&ch=3D9etg8k8B58VYbD6k-eIr5abxytVxbh=
xLNub6qEyEFK30pKAqMHQ4Ag=3D=3D" shape=3D"rect" linktype=3D"1" alt=3D"http:/=
/www.ap-now.com/products/item127.cfm" target=3D"_blank">Fraud Prevention Be=
st Practices</a> December 7</span></li><li style=3D"color:#000000;"><span s=
tyle=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><a=
 href=3D"http://r20.rs6.net/tn.jsp?f=3D001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5A=
FCHJCeY2VLqW8N0wKe_UzWNlFiszG1_jiEvdYTn6ynN8izXATgFpGobKWA-U9OGYvNwnVXPMB3B=
I8JYV3M48QCntPRTlb1Offgj5HtVQVgzD9T3S2l3hRG8lFuHMb7z9FI8fC3WTimVUj8Bay9hya6=
upcrl65cNODhGTZUni2c=3D&c=3DqhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY6=
0v46UNw=3D=3D&ch=3D9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag=
=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/item60.cfm" ta=
rget=3D"_blank">Creating an Effective and Efficient Travel and Entertainmen=
t Expense Reimbursement Policy</a> December 13</span></li><li style=3D"colo=
r:#000000;"><span style=3D"font-size:10pt;line-height:115%;font-family:Verd=
ana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_UzihLrr_OY2lmZ5sfRSgirD=
wqcwN8ycw2svj6NWXfgbIk_EBIOrWUTCuZ3Ea8tvZvQ9UZGKxOuWT78qp6LwSsXGe6Mj7zKcnxe=
uCUbnImqbG3wqx0x8y1fQLEuXY8CpDx_R7lT3GBuhTGkHKwO95zI4=3D&c=3DqhGkRkOEM1gdmv=
5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw=3D=3D&ch=3D9etg8k8B58VYbD6k-eIr5ab=
xytVxbhxLNub6qEyEFK30pKAqMHQ4Ag=3D=3D" alt=3D"http://www.ap-now.com/product=
s/item47.cfm" target=3D"_blank">Foreign Corrupt Practice Act</a>: What AP a=
nd Accounting Need to Know January 24</span><span style=3D"font-size:10.0pt=
;line-height:115%;font-family:'Verdana','sans-serif';">&nbsp;</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">QT Brief: AI & RPA: What Every AP and Accounting Profession=
al Needs to Know February 6</span><span style=3D"font-size:10.0pt;line-heig=
ht:115%;font-family:'Verdana','sans-serif';">&nbsp;</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U5boD4x1Hiwl9KDQxAOVHso=
GkTB8atFzZnxfTldy1DkNmf725hk_h_3a35s3s5ss8TITA2NMjVlayvfy6emza1D5SmCKBjP_Gx=
OHIWO78BCCn_MAHhIhNTeFWVajvb8kf91KHbHMT3K1PCSUxZBMRcU=3D&c=3DqhGkRkOEM1gdmv=
5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw=3D=3D&ch=3D9etg8k8B58VYbD6k-eIr5ab=
xytVxbhxLNub6qEyEFK30pKAqMHQ4Ag=3D=3D" alt=3D"http://www.ap-now.com/product=
s/item54.cfm" target=3D"_blank">Sales and Use Tax Best Practices</a> Februa=
ry 20</span><span style=3D"font-size:10.0pt;line-height:115%;font-family:'V=
erdana','sans-serif';">&nbsp;</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U2k4l7zZfJqp6AY06V4iWuX=
81Gvu3j7gw6IwFiLh4ex9tRz_app6T2gvZfrAp05BVdfo1yVFYFEj_bIMT8pEzbywDRto3_6pa3=
X6k3FtgoYCvSdXhYi2xCChcJt0XV2gK2bmyLJ3tk4r57UwWpkeWP8=3D&c=3DqhGkRkOEM1gdmv=
5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw=3D=3D&ch=3D9etg8k8B58VYbD6k-eIr5ab=
xytVxbhxLNub6qEyEFK30pKAqMHQ4Ag=3D=3D" alt=3D"http://www.ap-now.com/product=
s/item39.cfm" target=3D"_blank">Accounts Payable Best Practices</a> March 1=
3</span><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verda=
na','sans-serif';">&nbsp;</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U38d6sz6PkELyTUUGe_V4DL=
5vFBAV36tzzVRL7INMppEbHMheFgF46mToOEjIjnY4d9zVTK8Vfr-vXZ6z6mm7_AeaYpxOLNI3c=
ResFiAWN2ma1zyetA4xCwdnoa1xjZQgECs_aY0wCaCNjO8kAiYMdY=3D&c=3DqhGkRkOEM1gdmv=
5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw=3D=3D&ch=3D9etg8k8B58VYbD6k-eIr5ab=
xytVxbhxLNub6qEyEFK30pKAqMHQ4Ag=3D=3D" alt=3D"http://www.ap-now.com/product=
s/item65.cfm" target=3D"_blank">P-card Best Practices for AP</a> March 22</=
span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U94e4oOZlcb_V27pNi0OTIC=
3ciEbgy09tequWiGC3XwwUieiEttiDyN0wgcIF4tAwlhcNW9j4kGooXqJBDPLk_D3yq0gwBDVwj=
QQrRDc9Hw99lXj-QtDNvkwaJEAnuAPRBtRnhZ9aho_j9Dreoj896Q=3D&c=3DqhGkRkOEM1gdmv=
5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw=3D=3D&ch=3D9etg8k8B58VYbD6k-eIr5ab=
xytVxbhxLNub6qEyEFK30pKAqMHQ4Ag=3D=3D" alt=3D"http://www.ap-now.com/product=
s/item25.cfm" target=3D"_blank">Travel & Entertainment Best Practices</a> t=
o Ensure IRS Compliance April 12</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U79MNc4cohUSl2b9eYXH3zr=
l-JK_dJFdSOpOPYHDvjdlqWeZ9IHsEWgSAV-2yqaDtgi0yglScCeGtu_3r41fpKBkV3FyGPCs8s=
f1iaW6Nb-MUaYgzpAgEkNvcjfzhtzWlff4KPICGQnyvsF4ptLvjGQ=3D&c=3DqhGkRkOEM1gdmv=
5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw=3D=3D&ch=3D9etg8k8B58VYbD6k-eIr5ab=
xytVxbhxLNub6qEyEFK30pKAqMHQ4Ag=3D=3D" alt=3D"http://www.ap-now.com/product=
s/item37.cfm" target=3D"_blank">Electronic Payment Fraud Prevention Best Pr=
actices</a> April 19</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"font-size:1=
0.0pt;line-height:115%;font-family:'Verdana','sans-serif';">See the rest of=
 the upcoming schedule for 2018 <a shape=3D"rect" href=3D"http://r20.rs6.ne=
t/tn.jsp?f=3D001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U8gM8s4=
r-cO0vYW8vexpsvyfM3bzQgp-Tn_LfA2Chud_i4wjUlZPMJSQ6JS9JudIzfx8wZQ2_cDktSyasQ=
2NBLQEo6hihjNz2-NudJ-xelaiVJZRWazk1VPaiOn6g2X03Vwm8KwMRZgvTsHCxvK-_7McEKrqA=
7g4gJsBmysGOZOkAomH-MU3uAs=3D&c=3DqhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSon=
mGiUY60v46UNw=3D=3D&ch=3D9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMH=
Q4Ag=3D=3D" alt=3D"http://www.ap-now.com/public/Accounts-Payable-Webinar-Sc=
hedule-2018.cfm" target=3D"_blank">here</a></span></div>
</span></div>
</span><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,s=
ans-serif;">. </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=
1JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U7IOJCMEuhTF6CmtcUDeCX=
_3-UbiRHV13j0O7Lksv7Xvo6ECo6y1Xd59LE0WuETfRtBjOj6Mia-8GJk1fu33DJ5Y2nYkIvafN=
uOnCPxZovO9LFOWMEPKMUjiZizvmeb3OAyfCwY3ioxVgRw_ksgm3IQ=3D&c=3DqhGkRkOEM1gdm=
v5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw=3D=3D&ch=3D9etg8k8B58VYbD6k-eIr5a=
bxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag=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.rs=
6.net/tn.jsp?f=3D001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U7I=
OJCMEuhTF6CmtcUDeCX_3-UbiRHV13j0O7Lksv7Xvo6ECo6y1Xd59LE0WuETfRtBjOj6Mia-8GJ=
k1fu33DJ5Y2nYkIvafNuOnCPxZovO9LFOWMEPKMUjiZizvmeb3OAyfCwY3ioxVgRw_ksgm3IQ=
=3D&c=3DqhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw=3D=3D&ch=3D9=
etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag=3D=3D" shape=3D"rect"=
 alt=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, sa=
ns-serif;">Enroll your entire department</em><span style=3D"color:black;fon=
t-size:10pt;font-family:Verdana, sans-serif;">; group rates available. Cont=
act 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><strong style=3D"font-size:10pt;"><a href=3D"http://r20.rs6.net/tn.jsp=
?f=3D001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_UyX-b_vd5aW9qiG=
sTcwerVNQU9BahNv6meOBpO1uk9csUI8JZMT-PZEW6ZXAelXkPT55HTctOR-zKG6cbWh-jZH4LH=
uqhDs9rqxoe13-FQpP1YzyQw_XCRciI4ClHzyp4MiKfZtFaUCw8aYeeEJb4sj-DdD-jLR1pg=3D=
=3D&c=3DqhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw=3D=3D&ch=3D9=
etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag=3D=3D" shape=3D"rect"=
 alt=3D"http://www.ap-now.com/products/1099-eWorkshops.cfm" target=3D"_blan=
k">1099 e-Workshops</a></strong><span style=3D"font-size:10pt;">&nbsp; Dece=
mber 5 and Any Time Viewing after October 27 Reduced rates for webinar and =
platinum members</span></div>
</span></div>
</li><li style=3D"color:#333333;">
<div><strong style=3D"font-size:10pt;"><a href=3D"http://r20.rs6.net/tn.jsp=
?f=3D001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U-idc7R-BE3hGJL=
Tea_e-JPJR5PPuOApFIqAyxHgZQHQOsv0f1sIOezr9mCaCzEEfNOw3efBIda91_HEtplTF186SF=
0FyzNyYgR7pbckP6Cjcpvd8InBqGOHhxTehk4sxUHnqTfUQ52swTNxgd6iqmI=3D&c=3DqhGkRk=
OEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw=3D=3D&ch=3D9etg8k8B58VYbD6=
k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag=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>
<div style=3D"font-family:Verdana, Geneva, Arial, Helvetica, sans-serif;"><=
span style=3D"font-size:10pt;"> December 6 and Any Time Viewing after Decem=
ber 7&nbsp;</span></div>
</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" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D=
001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_U4bUa7949JvZaPfYakdS=
ocmCvEDLrQIuL3Se5LS3rPCcy9YDwVyYP3vkIE2gx_6rbubNR-YWeUrjnfsvugb4PvopifkrEPw=
n52WTgy_QkkQXEDPUUNRsZpZby9w4wt5QP65aYfFjvnEXi0Cfi-ydJwBvcXIo8iwpjGBNQVkqyW=
NM7h1pCKpJymGS9OQ5OVdQVg=3D=3D&c=3DqhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSo=
nmGiUY60v46UNw=3D=3D&ch=3D9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqM=
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yable-Now-Tomorrow-newsletter.cfm" target=3D"_blank">Newsletter</a>&nbsp;</=
strong></span>- <span style=3D"color:#000000;font-size:10pt;font-family:Ari=
al, sans-serif;">Monthly 4-page quick read publication focused on emerging =
issues impacting the accounts payable and payment function. Subscription no=
w also includes the March AP Best Practices webinar and the fall AP Recogni=
tion Week webinar</span><span style=3D"font-size:10pt;font-family:Arial, sa=
ns-serif;">.</span></li><li style=3D"color:#004db4;"><span style=3D"font-si=
ze:10.0pt;font-family:'Arial','sans-serif';"><strong><a style=3D"color:blue=
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.rs6.net/tn.jsp?f=3D001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_=
U6m0HTvkIQVSczYczdvqN5bhcECwUl4PHx0zvScs4x4eTI892nIIN9l0W3CD4Yknw4PjwiftrPe=
2vbZSA41sVmr2721xYCb9c7K0dU_469B-WqTrjD4tmbElTtWbfTZ4QK1h2eco8uozJ5U-TTCzOZ=
A=3D&c=3DqhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw=3D=3D&ch=3D=
9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag=3D=3D" linktype=3D"1=
" alt=3D"http://www.ap-now.com/products/item58.cfm" target=3D"_blank">Basic=
</a>&nbsp;</strong></span>- <span style=3D"color:#000000;">includes Newslet=
ter as described above + 4 Developing Issues webinars</span></li><li style=
=3D"color:#004db4;"><span style=3D"font-size:10.0pt;font-family:'Arial','sa=
ns-serif';"><b><a style=3D"color:blue;text-decoration:underline;" track=3D"=
on" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001JgK5yKIQW-5iloU=
nJtcHcanHCrkPE2P5AFCHJCeY2VLqW8N0wKe_UxrHWU6FKFusqwwHUDnLnfsRmeyMFghZIMTtMD=
SwjmkWmECl-3wSNEB6qZJOT627efmmNQt2HP6B9y7XC8a8OJ_8P6lgnOzM3Gi6a-c_HEpS_v-Tk=
w3WRpwolAbQO09EHdqiwqaaVRWh&c=3DqhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmG=
iUY60v46UNw=3D=3D&ch=3D9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4=
Ag=3D=3D" linktype=3D"1" alt=3D"https://www.ap-now.com/public/5.cfm" target=
=3D"_blank">Porta</a>l </b></span><span style=3D"font-size:10.0pt;font-fami=
ly:'Arial','sans-serif';">- <span style=3D"color:#000000;">Newsletter (as d=
escribed above)+ access to database filled with articles, tips and diagnost=
ic checklists &nbsp;</span></span></li><li style=3D"color:#004db4;"><span s=
tyle=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"><b><a shape=3D"=
rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001JgK5yKIQW-5iloUnJtcHcanHCrkP=
E2P5AFCHJCeY2VLqW8N0wKe_U_xqcyXG43EJqxE-j2Odl5E7yM8SLN9k2rZI2kPm0J3LFcfWP0v=
khv3ExRwl0AMY394HLMdsClSW9-Jh2Fc8PfWLaHz_Kvb2FZ1SFQ5Zu-W1VhKUp1Wcv39WKh_AaD=
lslFTjchYd-zBPWPMS-WwuqYY=3D&c=3DqhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonm=
GiUY60v46UNw=3D=3D&ch=3D9etg8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ=
4Ag=3D=3D" alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_bla=
nk"><span style=3D"color:blue;">Annual Webinar Pass</span></a> </b></span><=
span style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';">- <span s=
tyle=3D"color:#000000;">All AP Now's one-hour webinars (2 per month except =
January when there's only one) </span></span></li><li style=3D"color:#004db=
4;"><span style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"><str=
ong><a style=3D"color:blue;text-decoration:underline;" track=3D"on" href=3D=
"http://r20.rs6.net/tn.jsp?f=3D001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2=
VLqW8N0wKe_U75ajFjKU26sYBrjYRoKt_YUWPe3iccDZTHQyQOxA2u6JHIM85-poE0DXkf1WSpy=
Cr09DsVDdtnYLhNjzkw-TdiYYis0ORxw4h4pUKNzYyjL3AX4R0krsSPSosfNeLwh96AWLKsJSl_=
g&c=3DqhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw=3D=3D&ch=3D9et=
g8k8B58VYbD6k-eIr5abxytVxbhxLNub6qEyEFK30pKAqMHQ4Ag=3D=3D" shape=3D"rect" l=
inktype=3D"1" alt=3D"http://www.ap-now.com/public/5.cfm" target=3D"_blank">=
Anytime Viewing Pass</a>&nbsp;</strong></span>&nbsp;2<span style=3D"color:#=
000000;">5&nbsp; one-hour webcasts available for viewing at your convenienc=
e</span></li><li style=3D"color:#004db4;"><strong><span style=3D"font-size:=
10pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;"><a style=3D"col=
or:blue;text-decoration:underline;" track=3D"on" shape=3D"rect" href=3D"htt=
p://r20.rs6.net/tn.jsp?f=3D001JgK5yKIQW-5iloUnJtcHcanHCrkPE2P5AFCHJCeY2VLqW=
8N0wKe_UxrHWU6FKFusqwwHUDnLnfsRmeyMFghZIMTtMDSwjmkWmECl-3wSNEB6qZJOT627efmm=
NQt2HP6B9y7XC8a8OJ_8P6lgnOzM3Gi6a-c_HEpS_v-Tkw3WRpwolAbQO09EHdqiwqaaVRWh&c=
=3DqhGkRkOEM1gdmv5nFvVB8QIh00U7kdPOzZc1fPSonmGiUY60v46UNw=3D=3D&ch=3D9etg8k=
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=3D"https://www.ap-now.com/public/5.cfm" target=3D"_blank">Platinum </a></s=
pan></strong>- <span style=3D"color:#000000;">Newsletter + portal + Webinar=
 Pass and more&nbsp;</span>Plus Anytime Viewing Pass</li></ul>
<div>
<div style=3D"text-align:center;" align=3D"center">
<div><span style=3D"color:#000000;">
<div style=3D"text-align:left;" align=3D"left">P.S.&nbsp;<a href=3D"http://=
ui.constantcontact.com/sa/fwtf.jsp?m=3D1101245055428&a=3D1129483182719&ea=
=3Dkathleen%40transocean.com" shape=3D"rect" target=3D"_blank">Please feel =
free to forward this to any colleagues or friends who work in or are respon=
sible for the accounts payable function. We appreciate your doing so.</a>&n=
bsp;</div>
&nbsp;
<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';"><br /=
>P.P.S. If you need to contact us, please do not reply to this.&nbsp; Pleas=
e write us instead at</span><span style=3D"color:#004db4;font-size:10.0pt;l=
ine-height:115%;font-family:'Verdana','sans-serif';"> <a shape=3D"rect" hre=
f=3D"mailto:publisher@ap-now.com" target=3D"_blank">publisher@ap-now.com</a=
>&nbsp;</span></div>
&nbsp;</span></div>
<span style=3D"font-size:10pt;line-height:115%;"><span style=3D"color:#0000=
00;font-family:Verdana,Geneva,Arial,Helvetica,Sans-serif;">&nbsp;</span> </=
span><br /><a style=3D"font-size:16pt;" shape=3D"rect" href=3D"http://ui.co=
nstantcontact.com/sa/fwtf.jsp?m=3D1101245055428&a=3D1129483182719&ea=3Dkath=
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