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Date: Tue, 3 Apr 2018 08:16:05 -0400 (EDT)
From: Mary Schaeffer <editorial_director@ap-now.com>
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To: kathleen@transocean.com
Subject: 3 Question Fraud Quiz: New Issues
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    Is Your Organization Fully Protected? Take This Quiz to Find Out ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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Is Your Organization Fully Protected?
Take This Quiz to Find Out
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
To protect your organization against all new frauds, it helps to know the latest
 hot spots fraudsters are focusing on. Take this flash quiz to see if you know where
they are.

1. According to a recent survey, what is one of a company's biggest fraud blind 
spots and threats?

A. Its employees
B. Crooks in other countries
C. Parties it does business with
D. Senior management
2. For the first time in 10 years, what type of fraud was most prevalent?

A. Check fraud

B. Theft of inventory

C. Wire transfer fraud

D.Theft of information

What is the most common method for reporting a tip about fraud?

A. Telephone

B. Internet

C. Letter

D. Anonymous tip line

You can see the correct responses with explanations here [http://r20.rs6.net/tn.jsp?f=001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGCcmjCP8h29eD6IDCkRzayNgdV6u1qAmPsvEu0jitF4ulaGcRfggrBWYdWSEHTLT3viSyHryd2II3tgI8C87uCWI8MI-wkolltFYrOLsSq_RS2syGs45JOqPLLBaLk2xqTdSeUuPkUXKduNWHkxzRg3WewyyMlwlnfX6X1r5YeRw&c=-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q==&ch=L7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA==].
For More Information: These issues are just some of the insights reported in the
 March issue of the Accounts Payable Now & Tomorrow newsletter. The insights are
 all based on recently released surveys conducted by groups concerned about fraud.
The March issue also contains best practice advice based on the insights revealed
in these new surveys. You can get information about the newsletter and/or subscribe
newsletter here [http://r20.rs6.net/tn.jsp?f=001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGGaKMl_VK8qODnCXXm3I5pl9WD1yHNJSDiG3ZIc8KAUiH0BfZXp-522fmk66_PaJn-XQZQO7BVjOsFtq8EEWXU6hSxLUWYvF2MXrfYRZgjLG1GEg8PzEjcz1vwscOPonXBm75rZgtXHTEJfemczKxBTlp8ZsZgjO2Nq5mgDBkx40tRe-zAxZRIN-1XxiPiwmcg==&c=-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q==&ch=L7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA==].
In this issue we also discuss the 10 Must-Have Skills for Successful AP/Accounting
Professionals of Tomorrow
The newsletter (and Best Practice webinar) is also included in AP Now's basic [http://r20.rs6.net/tn.jsp?f=001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGAexU-whect-m-1bnCz9WQUdyv9im6CMQqR9_BRZmASUCYhkjHyhQfvO_xFFEo66not68Go6du1qjPortPuLMU_v565hhcIk4Z4CspFGyy0N4FOhoBRrnykmQ4j0QL-6KWEX7BEjhXG32ewJF9GHavc=&c=-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q==&ch=L7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA==],
portal [http://r20.rs6.net/tn.jsp?f=001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGKnHWEzP_unSzwdXjE0aX0uu-vYwHtt2HijMFvO6mAIchhm4XeqBidr9DygGmBfn7bYq0VCIFPT4ex2htugaAXYGfgwqRDlw3bH8xeZj2JS_eLbZlKBHxVQZvqmACSvR7B2PLw5Ci7Iy&c=-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q==&ch=L7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA==]
and platinum [http://r20.rs6.net/tn.jsp?f=001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGKnHWEzP_unSzwdXjE0aX0uu-vYwHtt2HijMFvO6mAIchhm4XeqBidr9DygGmBfn7bYq0VCIFPT4ex2htugaAXYGfgwqRDlw3bH8xeZj2JS_eLbZlKBHxVQZvqmACSvR7B2PLw5Ci7Iy&c=-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q==&ch=L7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA==]
memberships).
AP Process Survey Last Call: Take the AP Process survey here [http://r20.rs6.net/tn.jsp?f=001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGAJC64cdYvGmWQ0qh7OvrrA3oIojS8Yy8IgTKoyJrDIrQRx6LOn7VkBJGund214Fyr9bJ0i0ubH04iBW3UXYkzy1Qjr1jQDr_Ht-VdLo7jiJINg8b7N3wZ8uqzWJLi-no04V2sa7AdZqij7haSAjQrk=&c=-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q==&ch=L7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA==].
Since we have no sponsors for this research, we ask straightforward questions. The
goal of the AP Process survey is to determine just what organizations actually do
in AP-not what they wish they were doing or think they should be doing. In return
for participating in the survey, each participant will receive the Executive Summary
of the results + an invitation to attend the live webcast on May 8th where the results
are analyzed. There is no fee for attending for survey participants. Attendees at
the live webinar can receive 1 CPE. We'll also provide an anytime listening link
 for those who cannot make the live session. Take the AP Process survey here [http://r20.rs6.net/tn.jsp?f=001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGAJC64cdYvGmWQ0qh7OvrrA3oIojS8Yy8IgTKoyJrDIrQRx6LOn7VkBJGund214Fyr9bJ0i0ubH04iBW3UXYkzy1Qjr1jQDr_Ht-VdLo7jiJINg8b7N3wZ8uqzWJLi-no04V2sa7AdZqij7haSAjQrk=&c=-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q==&ch=L7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA==].
Reader Question: A reader wrote: "In the AP Best Practices webinar on 3/13/18, one
of the items covered discussed the OFAC list and that it should be checked before
payments are made. Is there a way to check a bulk file against the list?  We manually
check each vendor before we add them to our ERP system but we do not re-check them
before we issue the payment and we realize now that we should." Do you have an easy
way to do this? If so, we'd love to hear from you. Please write to publisher@ap-now.com
[mailto:publisher@ap-now.com] with the word OFAC in the subject line. We'll share
all responses with all who reply. Thank you in advance.
Upcoming AP Now Webinars (  webinar [http://r20.rs6.net/tn.jsp?f=001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGOCOk6J90wP0m58hW3YWFBAc8lw8F98JzE3hSASPtzNi4Z_bZ3Gwq7Ro94jZDwHHj3fTQv5TXtglV5_o71oGJdhtR4oE9cm2QZFQ4cp2vmCj6DvzG_ZguCyPLbl7tWUXYhZEC3yEOvtSlqB50JYMV3M=&c=-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q==&ch=L7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA==]
and platinum  [http://r20.rs6.net/tn.jsp?f=001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGPRxElNizX1WhBao5bkwh511L8WX5c5doiaK-qKU-RObSOhSkoZKIlpc7y2guhXTULZwdWU8cseQnLiRryY22WeN3YRdy6j-OHa5db3gH5KFTTn9XS_n9eZxUjf3uRRSxLuDj0C5W16H&c=-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q==&ch=L7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA==]memberships.)

* Travel & Entertainment Best Practices [http://r20.rs6.net/tn.jsp?f=001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGBDthGMBQl0XcoEjuUw__T1B5am1-7s5HqLx5d8IdOPW_Z-LQFOLYCeI8-RmtxGZexSqRbioODN8EbXGyWC59ulK0-us2GpJOt20YvJFZAMZ93Ed06izd5PuirGlpYHE1FK9f0_0amzg2glFp6mb7vo=&c=-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q==&ch=L7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA==]
to Ensure IRS Compliance April 12
*
Electronic Payment Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGJfRjqw44fYfhE-IH68wc-45kbryDUPHGOqO9GmCgpH3dPaqZRikZfox15URAf7nTSgMLeKnc5P6XiwWa-7lfVO3fD8jSDuYWapRp6Y8BLhepsIbtA9SSLNEJ8mchtUDujZufR4XNMfi57S0jOqgi8A=&c=-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q==&ch=L7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA==]
April 19
*
Qt. Developing Issues webinar on Current Practices May 8
*
An Internal Controls Master Plan for Accounts Payable [http://r20.rs6.net/tn.jsp?f=001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGHeq8ZeiKixnvzmR8zzIGjDgPrt0ENrK-irzttsV8ZViQq0nHNbPUotw995l4B1GGBEPtve0R2PBDJSYVd9c6zmeG8ZdlC3h_Ok-_or98TWQVo1iCD0e9TtKrOF-p8jtStuXtyM1vxvsb9S0wh8qrTA=&c=-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q==&ch=L7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA==]
May 17
*
Travel & Entertainment Shenanigans: Games Employees Play and How to Stop Them [http://r20.rs6.net/tn.jsp?f=001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGL_00GzwXmhkWqHjFvNoJGwQqNF-ZbEqpGlo6LJ-Pl4MxehllqtEP7FnByHCgXxHrZfB7Hqqfza54W0J24VThLlFowxmN7QYsff9dnjLrULYCXoAxod9m_SgXUoIr2gQp4SLrMMHANEWbxL30f2T3h0=&c=-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q==&ch=L7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA==]
on June 7
*
Detecting and Preventing Vendor Fraud [http://r20.rs6.net/tn.jsp?f=001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGAMdDnWqGK-o7CETrmBI2cGTKcF24E5vUQ2gQSxmmh02ZLsJVEOPrtg2DtC9qvntA7gwaKW9vF84jaeyBD36vvGmUVQa3gp_HzKBHKmJRH9u72w0s24O_N37MyqhMBFHgHtzpaPDWiODZXRwAzjOVIg=&c=-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q==&ch=L7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA==]
on June 21
See the rest of the upcoming schedule for 2018 here [http://r20.rs6.net/tn.jsp?f=001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGF1HQV65drM4kXalExd7ilWGY3DdyCesRsHFV0eV80iMDcHWDQUSZ1gSy0RS-MwOKP_DiL01la0buV6Vfg2J74h0UCE6xTFwJErulSZAHPp-IiNOmnHt55Pb26VSBUF9gRNZx8cVl02u0FZ2vN4WOSg1r9V4IRg4lT1mILF4hqASf0HHGIJYji4=&c=-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q==&ch=L7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA==].
Other Programs

* * [http://r20.rs6.net/tn.jsp?f=001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGMq0j2d7ZS2m7eGFI0WN8707jnJCIw930Dj7KQrK9BvKZplHLk1mgAROWjDuSSR9xEMuYCOSTrau6vGa_YW0P8GZwQenTSRvH0E3tZHoEJrd_catOk6aknO2-VW2s1_3qiVvixzddqkuWptBCyCp5QA=&c=-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q==&ch=L7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA==]
June 13 [http://r20.rs6.net/tn.jsp?f=001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGMq0j2d7ZS2m7eGFI0WN8707jnJCIw930Dj7KQrK9BvKZplHLk1mgAROWjDuSSR9xEMuYCOSTrau6vGa_YW0P8GZwQenTSRvH0E3tZHoEJrd_catOk6aknO2-VW2s1_3qiVvixzddqkuWptBCyCp5QA=&c=-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q==&ch=L7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA==]th
[http://r20.rs6.net/tn.jsp?f=001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGMq0j2d7ZS2m7eGFI0WN8707jnJCIw930Dj7KQrK9BvKZplHLk1mgAROWjDuSSR9xEMuYCOSTrau6vGa_YW0P8GZwQenTSRvH0E3tZHoEJrd_catOk6aknO2-VW2s1_3qiVvixzddqkuWptBCyCp5QA=&c=-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q==&ch=L7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA==]
P-Card Program Expansion e-Workshop: Assessing Your Opportunity and Devising a Plan.
Information/registration [http://r20.rs6.net/tn.jsp?f=001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGMq0j2d7ZS2m7eGFI0WN8707jnJCIw930Dj7KQrK9BvKZplHLk1mgAROWjDuSSR9xEMuYCOSTrau6vGa_YW0P8GZwQenTSRvH0E3tZHoEJrd_catOk6aknO2-VW2s1_3qiVvixzddqkuWptBCyCp5QA=&c=-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q==&ch=L7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA==]
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* July 18th Best Practice Vendor Processes and Relations in AP e-Workshop. Information/registration
here [http://r20.rs6.net/tn.jsp?f=001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGAMdDnWqGK-ocE5osx3XlSsC9S5NIJTmc8tigeFelaM-DY8uD09IAKoAEWs4sxK8SHlEilOLig8mKfBv8vMsOdz2p3DNrcx8a1LGVvRvzkez8JOyRiFM9IQbyPfbpNU204d7ktsuJWR1pETjfeCadtA=&c=-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q==&ch=L7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA==].
* August 15th Internal Controls in Accounts Payable e-Workshop. Information/registration
here [http://r20.rs6.net/tn.jsp?f=001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGAMdDnWqGK-oD0ZHLtETJHlRIT_6oVh3uyruBOhRi0c8AhTOQ0Vr--a-Ra32C66rX_QMwtVufNIzMbZXWyD77ZQFfWCrsc5WvofwNRdq1H6Qyo3iylc2od1uYc5aLutw5NlDssNIP0SPky_I0nebsls=&c=-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q==&ch=L7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA==].
Purchase all three Summer 2018 e-workshops (and save $100)  [http://r20.rs6.net/tn.jsp?f=001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGAMdDnWqGK-oD0ZHLtETJHlRIT_6oVh3uyruBOhRi0c8AhTOQ0Vr--a-Ra32C66rX_QMwtVufNIzMbZXWyD77ZQFfWCrsc5WvofwNRdq1H6Qyo3iylc2od1uYc5aLutw5NlDssNIP0SPky_I0nebsls=&c=-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q==&ch=L7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA==]here
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Enroll your entire department; group rates available. Contact publisher@ap-now.com
for details.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Regards,
Mary Schaeffer
AP Now
Keeping up Just Got Easier:
AP Now Membership Options

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P.S. Please feel free to forward this to any colleagues or friends who work in or
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l, Helvetica, sans-serif;"><span style=3D"line-height:115%;">
<div><span style=3D"line-height:115%;">
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div><span style=3D"line-height:115%;">
<div><span style=3D"line-height:115%;">
<h1 style=3D"background:white;"><span style=3D"line-height:115%;">
<div><span style=3D"line-height:115%;">
<div><span style=3D"line-height:115%;">
<div style=3D"margin:0in 0in 10pt;">
<div><span style=3D"line-height:115%;">
<div>
<div><span style=3D"line-height:115%;">
<div style=3D"margin:0in 0in 10pt;">
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<div><span style=3D"line-height:115%;">
<div><span style=3D"line-height:115%;">
<div style=3D"font-weight:normal;margin-top:0px;font-style:normal;text-alig=
n:center;" align=3D"center">
<div>
<div>
<div><span style=3D"line-height:115%;font-family:Verdana, sans-serif;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"line-height:115%;">
<div style=3D"font-weight:normal;margin-top:0px;font-style:normal;text-alig=
n:center;" align=3D"center"><span style=3D"line-height:115%;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"line-height:115%;">
<div style=3D"font-weight:normal;margin-top:0px;font-style:normal;text-alig=
n:center;" align=3D"center">
<div><span style=3D"line-height:115%;font-family:Verdana, sans-serif;">
<div>
<div><span style=3D"line-height:115%;font-family:Verdana, sans-serif;">
<div><span style=3D"font-family:Verdana, sans-serif;"><strong>
<div style=3D"margin:0in 0in 10pt;">
<div>
<div><span style=3D"background-color:white;line-height:115%;font-family:Ver=
dana, sans-serif;">
<div style=3D"margin-left:0in;line-height:normal;"><span style=3D"font-fami=
ly:Verdana, sans-serif;">
<div style=3D"margin:0in 0in 10pt;font-size:14pt;">
<div><span style=3D"font-family:Verdana, sans-serif;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"line-height:115%;">
<div style=3D"line-height:102%;text-align:center;" align=3D"center">
<div>
<div>
<div>
<div style=3D"color:#008887;"><span style=3D"background:white;line-height:1=
07%;">
<div>
<div>
<div>
<div>
<div>Is Your Organization Fully Protected? <br/>Take This Quiz to Find Out<=
/div>
</div>
</div>
</div>
</div>
</span></div>
</div>
</div>
</div>
</div>
</span></div>
</span></div>
</div>
<span style=3D"color:#006e6d;font-size:12pt;"> <span style=3D"line-height:1=
15%;font-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-=
family:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-family:Ve=
rdana,sans-serif;"> <span style=3D"line-height:115%;font-family:Verdana,san=
s-serif;"> <span style=3D"line-height:115%;font-family:Verdana,sans-serif;"=
> <span style=3D"line-height:115%;font-family:Verdana,sans-serif;"> <span s=
tyle=3D"font-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;f=
ont-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-famil=
y:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-family:Verdana=
,sans-serif;"> <span style=3D"line-height:115%;font-family:Verdana,sans-ser=
if;"> <span style=3D"line-height:115%;font-family:Verdana,sans-serif;"> <sp=
an style=3D"line-height:115%;font-family:Verdana,sans-serif;"> <span> <span=
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ana,sans-serif;"> <span style=3D"font-family:Verdana,sans-serif;"> <span st=
yle=3D"line-height:115%;font-family:Verdana,sans-serif;"> <span style=3D"li=
ne-height:115%;font-family:Verdana,sans-serif;"> <span style=3D"line-height=
:115%;font-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;fon=
t-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-family:=
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ans-serif;"> <span style=3D"line-height:115%;font-family:Verdana,sans-serif=
;"> <span style=3D"line-height:115%;font-family:Verdana,sans-serif;"> <span=
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ght:115%;font-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;=
font-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-fami=
ly:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-family:Verdan=
a,sans-serif;"> &nbsp; &nbsp;&nbsp;<img height=3D"147" vspace=3D"5" border=
=3D"0" name=3D"ACCOUNT.IMAGE.37" hspace=3D"5" width=3D"300" src=3D"http://f=
iles.constantcontact.com/4c102576001/da26d5db-e7e5-4a0c-886a-10eb62a72d86.j=
pg"> &nbsp;<div style=3D"font-weight:normal;font-family:Times-New-Roman;mar=
gin-top:0px;font-style:normal;text-align:center;" align=3D"center"><span st=
yle=3D"line-height:115%;font-family:Verdana,sans-serif;">&nbsp;</span></div=
></img></span> </span> </span> </span> </span> </span> </span> </span> </sp=
an> </span> </span> </span> </span> </span> </span> </span> </span> </span>=
 </span> </span> </span> </span> </span> </span> </span> </span> </span> </=
span> </span> </span> </span> </span></span></div>
</span></div>
</div>
</div>
</strong></span></div>
</span></div>
</div>
</span></div>
</div>
</span></div>
</span></div>
</span></div>
</span></div>
</div>
</div>
</div>
</span></div>
</span></div>
</div>
</div>
</span></div>
</div>
</span></div>
</div>
</span></div>
</span></div>
</span></h1>
</span></div>
</span></div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</span></div>
</span></div>
</td></tr></table>       =20
                <table style=3D"display:table;" border=3D"0" width=3D"100%"=
 cellspacing=3D"0" cellpadding=3D"5" 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;
<div style=3D"margin:0in 0in 10pt;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"line-height:115%;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;">
<div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div style=3D"margin-left:0in;line-height:normal;">
<div><span style=3D"font-size:10pt;">
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div style=3D"margin:0in 0in 10pt;">
<div style=3D"margin:0in 0in 10pt;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"font-size:10pt;line-heig=
ht:115%;font-family:Verdana,sans-serif;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"line-height:115%;">
<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"line-height:102%;font-family:Verdana, Geneva, Arial, Helvetic=
a, sans-serif;text-align:justify;">
<div style=3D"text-align:justify;">
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div style=3D"line-height:120%;">
<div style=3D"line-height:120%;">
<div>To protect your organization against all new frauds, it helps to know =
the latest hot spots fraudsters are focusing on. Take this flash quiz to se=
e if you know where they are.</div>
<p style=3D"margin-top:0px;margin-bottom:0px;"><br/>&nbsp;</p>
<p style=3D"margin-top:0px;margin-bottom:0px;">1. According to a recent sur=
vey, what is one of a company's biggest fraud blind spots and threats?<br/>=
&nbsp;</p>
<div style=3D"margin-left:60px;"><span style=3D"font-size:10pt;">A. Its emp=
loyees</span></div>
<div style=3D"margin-left:60px;">B. Crooks in other countries</div>
<div style=3D"margin-left:60px;">C. Parties it does business with</div>
<div style=3D"margin-left:60px;">D. Senior management</div>
<div style=3D"margin-left:60px;"><br/></div>
<div>&nbsp;<span style=3D"background-color:#ffffff;font-size:13.3333px;font=
-family:Verdana, Geneva, Arial, Helvetica, sans-serif;text-align:justify;">=
2. For the first time in 10 years, what type of fraud was most prevalent?</=
span></div>
<p style=3D"margin-left:60px;margin-top:0px;margin-bottom:0px;">A. Check fr=
aud</p>
<p style=3D"margin-left:60px;margin-top:0px;margin-bottom:0px;">B. Theft of=
 inventory</p>
<p style=3D"margin-left:60px;margin-top:0px;margin-bottom:0px;">C. Wire tra=
nsfer fraud</p>
<p style=3D"margin-left:60px;margin-top:0px;margin-bottom:0px;">D.Theft of =
information</p>
<div style=3D"margin-left:.75in;">&nbsp;</div>
<p style=3D"margin-top:0px;margin-bottom:0px;">What is the most common meth=
od for reporting a tip about fraud?</p>
<p style=3D"margin-left:60px;margin-top:0px;margin-bottom:0px;">A. Telephon=
e</p>
<p style=3D"margin-left:60px;margin-top:0px;margin-bottom:0px;">B. Internet=
</p>
<p style=3D"margin-left:60px;margin-top:0px;margin-bottom:0px;">C. Letter</=
p>
<p style=3D"margin-left:60px;margin-top:0px;margin-bottom:0px;">D. Anonymou=
s tip line</p>
<p style=3D"margin-left:60px;margin-top:0px;margin-bottom:0px;"><br/>&nbsp;=
</p>
<div>You can see the correct responses with explanations <a shape=3D"rect" =
href=3D"http://r20.rs6.net/tn.jsp?f=3D001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0on=
vYnyHm538ZwIBI_izNGCcmjCP8h29eD6IDCkRzayNgdV6u1qAmPsvEu0jitF4ulaGcRfggrBWYd=
WSEHTLT3viSyHryd2II3tgI8C87uCWI8MI-wkolltFYrOLsSq_RS2syGs45JOqPLLBaLk2xqTdS=
eUuPkUXKduNWHkxzRg3WewyyMlwlnfX6X1r5YeRw&c=3D-SheKJr3iogtwJKVEIucGomYolVnne=
iusJmPWqUCnldByw890FLB9Q=3D=3D&ch=3DL7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSM=
RuV8Is_5mxseLpA=3D=3D" alt=3D"http://www.ap-now.com/public/Quick-Fraud-Quiz=
-New-Issues.cfm" target=3D"_blank">here</a>.</div>
<br/><div><span style=3D"color:#00b050;"><b>For More Information</b></span>=
: These issues are just some of the insights reported in the March issue of=
 the Accounts Payable Now & Tomorrow newsletter. The insights are all based=
 on recently released surveys conducted by groups concerned about fraud. Th=
e March issue also contains best practice advice based on the insights reve=
aled in these new surveys. <span style=3D"line-height:107%;">You can get in=
formation about the newsletter and/or subscribe </span><span style=3D"line-=
height:107%;">newsletter </span><a shape=3D"rect" href=3D"http://r20.rs6.ne=
t/tn.jsp?f=3D001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGGaKMl_=
VK8qODnCXXm3I5pl9WD1yHNJSDiG3ZIc8KAUiH0BfZXp-522fmk66_PaJn-XQZQO7BVjOsFtq8E=
EWXU6hSxLUWYvF2MXrfYRZgjLG1GEg8PzEjcz1vwscOPonXBm75rZgtXHTEJfemczKxBTlp8ZsZ=
gjO2Nq5mgDBkx40tRe-zAxZRIN-1XxiPiwmcg=3D=3D&c=3D-SheKJr3iogtwJKVEIucGomYolV=
nneiusJmPWqUCnldByw890FLB9Q=3D=3D&ch=3DL7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6=
mSMRuV8Is_5mxseLpA=3D=3D" alt=3D"http://www.ap-now.com/public/Accounts-Paya=
ble-Now-Tomorrow-newsletter.cfm" target=3D"_blank"><span style=3D"line-heig=
ht:107%;">here</span></a><span style=3D"line-height:107%;">. </span></div><=
br/><div>In this issue we also discuss the 10 Must-Have Skills for Successf=
ul AP/Accounting Professionals of Tomorrow</div><div style=3D"margin-left:0=
in;line-height:normal;"><span><br/></span></div><div style=3D"margin-left:0=
in;line-height:normal;"><span>The newsletter (and Best Practice webinar) is=
 also included in AP Now's </span><a shape=3D"rect" href=3D"http://r20.rs6.=
net/tn.jsp?f=3D001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGAexU=
-whect-m-1bnCz9WQUdyv9im6CMQqR9_BRZmASUCYhkjHyhQfvO_xFFEo66not68Go6du1qjPor=
tPuLMU_v565hhcIk4Z4CspFGyy0N4FOhoBRrnykmQ4j0QL-6KWEX7BEjhXG32ewJF9GHavc=3D&=
c=3D-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q=3D=3D&ch=3DL7k8Y=
_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA=3D=3D" alt=3D"http://www.=
ap-now.com/products/item58.cfm" target=3D"_blank"><span>basic</span></a><sp=
an>, </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001DiQh=
U9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGKnHWEzP_unSzwdXjE0aX0uu-vY=
wHtt2HijMFvO6mAIchhm4XeqBidr9DygGmBfn7bYq0VCIFPT4ex2htugaAXYGfgwqRDlw3bH8xe=
Zj2JS_eLbZlKBHxVQZvqmACSvR7B2PLw5Ci7Iy&c=3D-SheKJr3iogtwJKVEIucGomYolVnneiu=
sJmPWqUCnldByw890FLB9Q=3D=3D&ch=3DL7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRu=
V8Is_5mxseLpA=3D=3D" alt=3D"http://www.ap-now.com/public/5.cfm" target=3D"_=
blank"><span>portal</span></a><span> and </span><a shape=3D"rect" href=3D"h=
ttp://r20.rs6.net/tn.jsp?f=3D001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538=
ZwIBI_izNGKnHWEzP_unSzwdXjE0aX0uu-vYwHtt2HijMFvO6mAIchhm4XeqBidr9DygGmBfn7b=
Yq0VCIFPT4ex2htugaAXYGfgwqRDlw3bH8xeZj2JS_eLbZlKBHxVQZvqmACSvR7B2PLw5Ci7Iy&=
c=3D-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q=3D=3D&ch=3DL7k8Y=
_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA=3D=3D" alt=3D"http://www.=
ap-now.com/public/5.cfm" target=3D"_blank"><span>platinum</span></a><span> =
memberships). </span></div><div><span style=3D"color:#00b0f0;"><b><br/></b>=
</span></div><div><span style=3D"color:#00b0f0;"><b>AP Process Survey Last =
Call</b></span>: <span style=3D"line-height:107%;">Take the AP Process surv=
ey </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001DiQhU9=
QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGAJC64cdYvGmWQ0qh7OvrrA3oIojS=
8Yy8IgTKoyJrDIrQRx6LOn7VkBJGund214Fyr9bJ0i0ubH04iBW3UXYkzy1Qjr1jQDr_Ht-VdLo=
7jiJINg8b7N3wZ8uqzWJLi-no04V2sa7AdZqij7haSAjQrk=3D&c=3D-SheKJr3iogtwJKVEIuc=
GomYolVnneiusJmPWqUCnldByw890FLB9Q=3D=3D&ch=3DL7k8Y_Ef8uMjqefXAM7vDPUD60K6p=
3mu52X6mSMRuV8Is_5mxseLpA=3D=3D" alt=3D"https://www.surveymonkey.com/r/APPr=
acSurvey" target=3D"_blank"><span style=3D"line-height:107%;">here</span></=
a><span style=3D"line-height:107%;">. Since we have no sponsors for this re=
search, we ask straightforward questions. The goal of the AP Process survey=
 is to determine just what organizations actually do in AP-not what they wi=
sh they were doing or think they should be doing. In return for participati=
ng in the survey, each participant will receive the Executive Summary of th=
e results + an invitation to attend the live webcast on May 8<sup>th</sup> =
where the results are analyzed. There is no fee for attending for survey pa=
rticipants. Attendees at the live webinar can receive 1 CPE. We'll also pro=
vide an anytime listening link for those who cannot make the live session. =
Take the AP Process survey </span><a shape=3D"rect" href=3D"http://r20.rs6.=
net/tn.jsp?f=3D001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGAJC6=
4cdYvGmWQ0qh7OvrrA3oIojS8Yy8IgTKoyJrDIrQRx6LOn7VkBJGund214Fyr9bJ0i0ubH04iBW=
3UXYkzy1Qjr1jQDr_Ht-VdLo7jiJINg8b7N3wZ8uqzWJLi-no04V2sa7AdZqij7haSAjQrk=3D&=
c=3D-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q=3D=3D&ch=3DL7k8Y=
_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA=3D=3D" alt=3D"https://www=
.surveymonkey.com/r/APPracSurvey" target=3D"_blank"><span style=3D"line-hei=
ght:107%;">here</span></a><span style=3D"line-height:107%;">.</span></div><=
div><span style=3D"color:#7030a0;line-height:107%;"><b><br/></b></span></di=
v><div><span style=3D"color:#7030a0;line-height:107%;"><b>Reader Question</=
b></span><span style=3D"line-height:107%;">: A reader wrote: "</span>In the=
 AP Best Practices webinar on 3/13/18, one of the items covered discussed t=
he OFAC list and that it should be checked before payments are made.&nbsp;I=
s there a way to check a bulk file against the list?&nbsp; We manually chec=
k each vendor before we add them to our ERP system but we do not re-check t=
hem before we issue the payment and we realize now that we should." Do you =
have an easy way to do this? If so, we'd love to hear from you. Please writ=
e to <a shape=3D"rect" href=3D"mailto:publisher@ap-now.com" target=3D"_blan=
k">publisher@ap-now.com</a> with the word OFAC in the subject line. We'll s=
hare all responses with all who reply. Thank you in advance.</div></div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</span></div>
</span></div>
</div>
</div>
</span></div>
</span></div>
</div>
</span></div>
</div>
</div>
</span></div>
<span style=3D"color:#00b0f0;font-size:10pt;line-height:115%;font-family:Ve=
rdana, sans-serif;"><b><b>
<div style=3D"display:inline !important;"><span style=3D"color:#222222;font=
-size:10pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"display:inline !important;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;">
<div>
<div><span style=3D"color:#cc00cc;font-size:10pt;line-height:115%;font-fami=
ly: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;">
<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 10pt;">
<div style=3D"color:#f113f1;">
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;"><b><b><b>
<div style=3D"display:inline !important;"><span style=3D"color:#222222;font=
-size:10pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"color:black;font-weight:normal;display:inline !important;font=
-family:Times-New-Roman;margin-top:0px;">
<div style=3D"font-weight:normal;display:inline !important;margin-top:0px;"=
><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-se=
rif;"><b><b>
<div style=3D"margin:0in 0in 0pt;display:inline !important;line-height:norm=
al;">
<div style=3D"font-weight:normal;display:inline !important;margin-top:0px;"=
><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-se=
rif;"><b><strong style=3D"color:#0067ce;font-size:10pt;">Upcoming AP Now We=
binars</strong> (  <span style=3D"font-size:10pt;line-height:115%;"> <span =
style=3D"color:#0067ce;font-size:10pt;"><span style=3D"font-size:10pt;line-=
height:115%;"><strong><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGOCOk6J90wP0m58hW=
3YWFBAc8lw8F98JzE3hSASPtzNi4Z_bZ3Gwq7Ro94jZDwHHj3fTQv5TXtglV5_o71oGJdhtR4oE=
9cm2QZFQ4cp2vmCj6DvzG_ZguCyPLbl7tWUXYhZEC3yEOvtSlqB50JYMV3M=3D&c=3D-SheKJr3=
iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q=3D=3D&ch=3DL7k8Y_Ef8uMjqefXA=
M7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA=3D=3D" alt=3D"http://www.ap-now.com/p=
roducts/item10.cfm" target=3D"_blank">webinar</a> and <a shape=3D"rect" hre=
f=3D"http://r20.rs6.net/tn.jsp?f=3D001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYn=
yHm538ZwIBI_izNGPRxElNizX1WhBao5bkwh511L8WX5c5doiaK-qKU-RObSOhSkoZKIlpc7y2g=
uhXTULZwdWU8cseQnLiRryY22WeN3YRdy6j-OHa5db3gH5KFTTn9XS_n9eZxUjf3uRRSxLuDj0C=
5W16H&c=3D-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q=3D=3D&ch=
=3DL7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA=3D=3D" alt=3D"htt=
ps://www.ap-now.com/public/5.cfm" target=3D"_blank">platinum </a></strong><=
/span><span style=3D"color:black;font-size:10pt;line-height:115%;">membersh=
ips</span><strong><span style=3D"color:black;font-size:10pt;line-height:115=
%;">.</span><span style=3D"font-size:10pt;line-height:115%;">)</span></stro=
ng></span></span></b></span></div>
</div>
</b></b></span></div>
</div>
</span></div>
</b></b></b></span></div>
</div>
</div>
</span></div>
</div>
</span></div>
</div>
</div>
</div>
</span></div>
</b></b></span></div>
</span></div>
</div>
</div>
</span></div>
<span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-ser=
if;">
<ul><li style=3D"color:#333333;"><span style=3D"font-size:10pt;line-height:=
115%;font-family:Verdana,sans-serif;"><span style=3D"font-size:10pt;line-he=
ight:115%;font-family:Verdana,sans-serif;"><a shape=3D"rect" href=3D"http:/=
/r20.rs6.net/tn.jsp?f=3D001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI=
_izNGBDthGMBQl0XcoEjuUw__T1B5am1-7s5HqLx5d8IdOPW_Z-LQFOLYCeI8-RmtxGZexSqRbi=
oODN8EbXGyWC59ulK0-us2GpJOt20YvJFZAMZ93Ed06izd5PuirGlpYHE1FK9f0_0amzg2glFp6=
mb7vo=3D&c=3D-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q=3D=3D&c=
h=3DL7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA=3D=3D" alt=3D"ht=
tp://www.ap-now.com/products/item25.cfm" target=3D"_blank">Travel & Enterta=
inment Best Practices</a> to Ensure IRS Compliance April 12</span> </span><=
/li><li style=3D"color:#333333;"><span style=3D"font-size:10pt;line-height:=
115%;font-family:Verdana,sans-serif;"> <span style=3D"font-size:10pt;line-h=
eight:115%;font-family:Verdana,sans-serif;">
<div><a style=3D"color:rgb(0, 0, 238);" shape=3D"rect" href=3D"http://r20.r=
s6.net/tn.jsp?f=3D001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGJ=
fRjqw44fYfhE-IH68wc-45kbryDUPHGOqO9GmCgpH3dPaqZRikZfox15URAf7nTSgMLeKnc5P6X=
iwWa-7lfVO3fD8jSDuYWapRp6Y8BLhepsIbtA9SSLNEJ8mchtUDujZufR4XNMfi57S0jOqgi8A=
=3D&c=3D-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q=3D=3D&ch=3DL=
7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA=3D=3D" alt=3D"http://=
www.ap-now.com/products/item37.cfm" target=3D"_blank">Electronic Payment Fr=
aud Prevention Best Practices</a> April 19</div>
</span></span></li><li style=3D"color:#333333;"><span style=3D"font-size:10=
pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Verdana, Geneva, A=
rial, Helvetica, sans-serif;margin-top:0px;font-style:normal;text-align:lef=
t;">Qt. Developing Issues webinar on Current Practices May 8&nbsp;</div>
</span></li><li style=3D"color:#333333;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Verdana, Geneva, A=
rial, Helvetica, sans-serif;margin-top:0px;font-style:normal;text-align:lef=
t;"><a style=3D"color:rgb(0, 0, 238);" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGHeq8ZeiKixnvzmR8=
zzIGjDgPrt0ENrK-irzttsV8ZViQq0nHNbPUotw995l4B1GGBEPtve0R2PBDJSYVd9c6zmeG8Zd=
lC3h_Ok-_or98TWQVo1iCD0e9TtKrOF-p8jtStuXtyM1vxvsb9S0wh8qrTA=3D&c=3D-SheKJr3=
iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q=3D=3D&ch=3DL7k8Y_Ef8uMjqefXA=
M7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA=3D=3D" shape=3D"rect" alt=3D"http://w=
ww.ap-now.com/products/item42.cfm" target=3D"_blank">An Internal Controls M=
aster Plan for Accounts Payable</a> May 17</div>
</span></li><li style=3D"color:#333333;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Verdana, Geneva, A=
rial, Helvetica, sans-serif;margin-top:0px;font-style:normal;text-align:lef=
t;"><a href=3D"http://r20.rs6.net/tn.jsp?f=3D001DiQhU9QTvzAz7tXLPnHc0MPZmuY=
9p-s0onvYnyHm538ZwIBI_izNGL_00GzwXmhkWqHjFvNoJGwQqNF-ZbEqpGlo6LJ-Pl4Mxehllq=
tEP7FnByHCgXxHrZfB7Hqqfza54W0J24VThLlFowxmN7QYsff9dnjLrULYCXoAxod9m_SgXUoIr=
2gQp4SLrMMHANEWbxL30f2T3h0=3D&c=3D-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCn=
ldByw890FLB9Q=3D=3D&ch=3DL7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxs=
eLpA=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/item40.cfm=
" target=3D"_blank" title=3D"Travel & Entertainment Shenanigans: Games Empl=
oyees Play and How to Stop Them">Travel & Entertainment Shenanigans: Games =
Employees Play and How to Stop Them</a> on June 7</div>
</span></li><li style=3D"color:#333333;">
<div style=3D"color:black;font-weight:normal;font-family:Verdana, Geneva, A=
rial, Helvetica, sans-serif;margin-top:0px;font-style:normal;text-align:lef=
t;"><a style=3D"background-color:rgb(255, 255, 255);font-size:13.3333px;fon=
t-family:Verdana, Geneva, Arial, Helvetica, sans-serif;text-align:justify;"=
 shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001DiQhU9QTvzAz7tXLPn=
Hc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGAMdDnWqGK-o7CETrmBI2cGTKcF24E5vUQ2gQSxmm=
h02ZLsJVEOPrtg2DtC9qvntA7gwaKW9vF84jaeyBD36vvGmUVQa3gp_HzKBHKmJRH9u72w0s24O=
_N37MyqhMBFHgHtzpaPDWiODZXRwAzjOVIg=3D&c=3D-SheKJr3iogtwJKVEIucGomYolVnneiu=
sJmPWqUCnldByw890FLB9Q=3D=3D&ch=3DL7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRu=
V8Is_5mxseLpA=3D=3D" alt=3D"http://www.ap-now.com/products/item140.cfm" tar=
get=3D"_blank">Detecting and Preventing Vendor Fraud</a>&nbsp;on June 21</d=
iv>
</li></ul>
<div style=3D"color:#333333;"><span style=3D"font-size:10pt;line-height:115=
%;font-family:Verdana,sans-serif;">
<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"font-s=
ize:10pt;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.net=
/tn.jsp?f=3D001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGF1HQV65=
drM4kXalExd7ilWGY3DdyCesRsHFV0eV80iMDcHWDQUSZ1gSy0RS-MwOKP_DiL01la0buV6Vfg2=
J74h0UCE6xTFwJErulSZAHPp-IiNOmnHt55Pb26VSBUF9gRNZx8cVl02u0FZ2vN4WOSg1r9V4IR=
g4lT1mILF4hqASf0HHGIJYji4=3D&c=3D-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnl=
dByw890FLB9Q=3D=3D&ch=3DL7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxse=
LpA=3D=3D" alt=3D"http://www.ap-now.com/public/Accounts-Payable-Webinar-Sch=
edule-2018.cfm" target=3D"_blank">here</a></span><span style=3D"font-size:1=
0pt;">.</span> </span></div>
</span></div>
</span>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"color:#e614=
c6;font-size:10pt;font-family:Verdana,sans-serif;"><b>&nbsp;</b></span></di=
v>
<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&nbsp;Programs</=
b></span>&nbsp;&nbsp;<br/><span style=3D"color:#000000;">
<ul><li style=3D"color:#000000;display:inline !important;"><a style=3D"colo=
r:rgb(0, 0, 0);text-decoration:none;" track=3D"on" href=3D"http://r20.rs6.n=
et/tn.jsp?f=3D001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGMq0j2=
d7ZS2m7eGFI0WN8707jnJCIw930Dj7KQrK9BvKZplHLk1mgAROWjDuSSR9xEMuYCOSTrau6vGa_=
YW0P8GZwQenTSRvH0E3tZHoEJrd_catOk6aknO2-VW2s1_3qiVvixzddqkuWptBCyCp5QA=3D&c=
=3D-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q=3D=3D&ch=3DL7k8Y_=
Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA=3D=3D" shape=3D"rect" link=
type=3D"1" alt=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_bla=
nk"><span style=3D"font-size:10.0pt;line-height:107%;font-family:'Verdana',=
sans-serif;"><strong><span style=3D"font-size:10.0pt;line-height:107%;font-=
family:'Verdana',sans-serif;">*&nbsp;</span>June 13<sup>th</sup></strong> P=
-Card Program Expansion e-Workshop: Assessing Your Opportunity and Devising=
 a Plan. Information/registration&nbsp;</span>&nbsp;</a></li><strong style=
=3D"color:#333333;font-size:10pt;font-family:Verdana, sans-serif;">
<div style=3D"display:inline !important;"><a href=3D"http://r20.rs6.net/tn.=
jsp?f=3D001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGAMdDnWqGK-o=
HxZpyCUCRnQZInFB9u_PsbquoxLsZ2R3hEL0v2fnNFyBY20suQ6SfsKK9URWj2Xba6pp-eTcgZO=
487-2oBs4STTFJuJjPE0kn-hGN2f1AXbMUhO-f0haJYkibJ-InhOsdsueeYUf7hI=3D&c=3D-Sh=
eKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q=3D=3D&ch=3DL7k8Y_Ef8uMj=
qefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA=3D=3D" shape=3D"rect" alt=3D"htt=
p://www.ap-now.com/products/item136.cfm" target=3D"_blank">here</a>.&nbsp;<=
br/></div>
</strong><span style=3D"color:#333333;font-size:10pt;font-family:Verdana, s=
ans-serif;"><strong><span style=3D"font-size:10.0pt;line-height:107%;font-f=
amily:'Verdana',sans-serif;">*&nbsp;</span>July 18</strong></span><sup styl=
e=3D"color:#333333;font-family:Verdana, sans-serif;"><strong>th</strong></s=
up><span style=3D"color:#333333;font-size:10pt;font-family:Verdana, sans-se=
rif;"> Best Practice Vendor Processes and Relations in AP e-Workshop. Infor=
mation/registration </span><a style=3D"font-size:10pt;font-family:Verdana, =
sans-serif;" href=3D"http://r20.rs6.net/tn.jsp?f=3D001DiQhU9QTvzAz7tXLPnHc0=
MPZmuY9p-s0onvYnyHm538ZwIBI_izNGAMdDnWqGK-ocE5osx3XlSsC9S5NIJTmc8tigeFelaM-=
DY8uD09IAKoAEWs4sxK8SHlEilOLig8mKfBv8vMsOdz2p3DNrcx8a1LGVvRvzkez8JOyRiFM9IQ=
byPfbpNU204d7ktsuJWR1pETjfeCadtA=3D&c=3D-SheKJr3iogtwJKVEIucGomYolVnneiusJm=
PWqUCnldByw890FLB9Q=3D=3D&ch=3DL7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8I=
s_5mxseLpA=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/item=
138.cfm" target=3D"_blank">here</a><span style=3D"color:#333333;font-size:1=
0pt;font-family:Verdana, sans-serif;">.&nbsp;<br/></span><span style=3D"col=
or:#333333;font-size:10pt;font-family:Verdana, sans-serif;"><strong><span s=
tyle=3D"font-size:10.0pt;line-height:107%;font-family:'Verdana',sans-serif;=
">*&nbsp;</span>August 15</strong></span><sup style=3D"color:#333333;font-f=
amily:Verdana, sans-serif;"><strong>th</strong></sup><span style=3D"color:#=
333333;font-size:10pt;font-family:Verdana, sans-serif;"> Internal Controls =
in Accounts Payable e-Workshop. Information/registration </span><a style=3D=
"font-size:10pt;font-family:Verdana, sans-serif;" href=3D"http://r20.rs6.ne=
t/tn.jsp?f=3D001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGAMdDnW=
qGK-oD0ZHLtETJHlRIT_6oVh3uyruBOhRi0c8AhTOQ0Vr--a-Ra32C66rX_QMwtVufNIzMbZXWy=
D77ZQFfWCrsc5WvofwNRdq1H6Qyo3iylc2od1uYc5aLutw5NlDssNIP0SPky_I0nebsls=3D&c=
=3D-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q=3D=3D&ch=3DL7k8Y_=
Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA=3D=3D" shape=3D"rect" alt=
=3D"http://www.ap-now.com/products/item139.cfm" target=3D"_blank">here</a>.=
&nbsp;<br/><a style=3D"font-size:10pt;font-family:Verdana, sans-serif;" hre=
f=3D"http://r20.rs6.net/tn.jsp?f=3D001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYn=
yHm538ZwIBI_izNGAMdDnWqGK-oD0ZHLtETJHlRIT_6oVh3uyruBOhRi0c8AhTOQ0Vr--a-Ra32=
C66rX_QMwtVufNIzMbZXWyD77ZQFfWCrsc5WvofwNRdq1H6Qyo3iylc2od1uYc5aLutw5NlDssN=
IP0SPky_I0nebsls=3D&c=3D-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FL=
B9Q=3D=3D&ch=3DL7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA=3D=3D=
" shape=3D"rect" alt=3D"http://www.ap-now.com/products/item139.cfm" target=
=3D"_blank">Purchase all three Summer 2018 e-workshops (and save $100) </a>=
<a style=3D"font-size:10pt;" href=3D"http://r20.rs6.net/tn.jsp?f=3D001DiQhU=
9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGAMdDnWqGK-oEnl6_wtxzgDgWtLq=
6GuTRuPuPz-QLm8o5Uyoh7EiqVNt42qdrbuODGhEOMJAaMrVaa1EP44ovNxxI5GHudQAauqaVSn=
wzH8HCRPEogz9bd6uaDLkUxFCxTKAfHQFGAm8wPRHyWr9o8A=3D&c=3D-SheKJr3iogtwJKVEIu=
cGomYolVnneiusJmPWqUCnldByw890FLB9Q=3D=3D&ch=3DL7k8Y_Ef8uMjqefXAM7vDPUD60K6=
p3mu52X6mSMRuV8Is_5mxseLpA=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.c=
om/products/item141.cfm" target=3D"_blank">here</a><span style=3D"color:#33=
3333;font-size:10pt;">.&nbsp;<br/></span><strong style=3D"color:#333333;fon=
t-size:10pt;font-family:Verdana, sans-serif;"><span style=3D"font-size:10.0=
pt;line-height:107%;font-family:'Verdana',sans-serif;">*&nbsp;</span>Accoun=
ts Payable Best Practice Certificate Program </strong><span style=3D"color:=
#333333;font-size:10pt;font-family:Verdana, sans-serif;">- a self-study wit=
h no ongoing CPE requirements. </span><span style=3D"color:#333333;font-siz=
e:10pt;">You can get the details about it </span><a style=3D"font-size:10pt=
;font-family:Verdana, sans-serif;" shape=3D"rect" href=3D"http://r20.rs6.ne=
t/tn.jsp?f=3D001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGMq0j2d=
7ZS2m7eGFI0WN8707jnJCIw930Dj7KQrK9BvKZplHLk1mgAROWjDuSSR9xEMuYCOSTrau6vGa_Y=
W0P8GZwQenTSRvH0E3tZHoEJrd_catOk6aknO2-VW2s1_3qiVvixzddqkuWptBCyCp5QA=3D&c=
=3D-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q=3D=3D&ch=3DL7k8Y_=
Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA=3D=3D" alt=3D"http://www.a=
p-now.com/products/item74.cfm" target=3D"_blank">here</a><span style=3D"fon=
t-size:10pt;font-family:Verdana, sans-serif;">. </span><em style=3D"font-si=
ze:10pt;font-family:Verdana, sans-serif;">Enroll your entire department</em=
><span style=3D"color:#333333;font-size:10pt;">; group rates available. Con=
tact publisher@ap-now.com for details.</span></ul>
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<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=
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y:'Arial','sans-serif';"><strong><a style=3D"color:blue;text-decoration:und=
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7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGGaKMl_VK8qODnCXXm3I5pl9WD1yHNJSDiG=
3ZIc8KAUiH0BfZXp-522fmk66_PaJn-XQZQO7BVjOsFtq8EEWXU6hSxLUWYvF2MXrfYRZgjLG1G=
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ayable-Now-Tomorrow-newsletter.cfm" target=3D"_blank">Newsletter</a>&nbsp;<=
/strong></span>- <span style=3D"color:#000000;font-size:10pt;font-family:Ar=
ial, sans-serif;">Monthly 4-page quick read publication focused on emerging=
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ow also includes the March AP Best Practices webinar and the fall AP Recogn=
ition Week webinar</span><span style=3D"font-size:10pt;font-family:Arial, s=
ans-serif;">.</span></li><li style=3D"color:#004db4;"><span style=3D"font-s=
ize:10.0pt;font-family:'Arial','sans-serif';"><strong><a style=3D"color:blu=
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1" alt=3D"http://www.ap-now.com/products/item58.cfm" target=3D"_blank">Basi=
c</a>&nbsp;</strong></span>- <span style=3D"color:#000000;">includes Newsle=
tter as described above + 4 Developing Issues webinars</span></li><li style=
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ns-serif';"><b><a style=3D"color:blue;text-decoration:underline;" track=3D"=
on" href=3D"http://r20.rs6.net/tn.jsp?f=3D001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-=
s0onvYnyHm538ZwIBI_izNGPRxElNizX1WhBao5bkwh511L8WX5c5doiaK-qKU-RObSOhSkoZKI=
lpc7y2guhXTULZwdWU8cseQnLiRryY22WeN3YRdy6j-OHa5db3gH5KFTTn9XS_n9eZxUjf3uRRS=
xLuDj0C5W16H&c=3D-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q=3D=
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t=3D"_blank">Porta</a>l </b></span><span style=3D"font-size:10.0pt;font-fam=
ily:'Arial','sans-serif';">- <span style=3D"color:#000000;">Newsletter (as =
described above)+ access to database filled with articles, tips and diagnos=
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style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"><b><a href=3D"=
http://r20.rs6.net/tn.jsp?f=3D001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm53=
8ZwIBI_izNGOCOk6J90wP0m58hW3YWFBAc8lw8F98JzE3hSASPtzNi4Z_bZ3Gwq7Ro94jZDwHHj=
3fTQv5TXtglV5_o71oGJdhtR4oE9cm2QZFQ4cp2vmCj6DvzG_ZguCyPLbl7tWUXYhZEC3yEOvtS=
lqB50JYMV3M=3D&c=3D-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q=
=3D=3D&ch=3DL7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA=3D=3D" s=
hape=3D"rect" alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_=
blank"><span style=3D"color:blue;">Annual Webinar Pass</span></a> </b></spa=
n><span style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';">- <spa=
n style=3D"color:#000000;">All AP Now's one-hour webinars (2 per month exce=
pt January when there's only one) </span></span></li><li style=3D"color:#00=
4db4;"><span style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"><=
strong><a style=3D"color:blue;text-decoration:underline;" track=3D"on" shap=
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m4XeqBidr9DygGmBfn7bYq0VCIFPT4ex2htugaAXYGfgwqRDlw3bH8xeZj2JS_eLbZlKBHxVQZv=
qmACSvR7B2PLw5Ci7Iy&c=3D-SheKJr3iogtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FL=
B9Q=3D=3D&ch=3DL7k8Y_Ef8uMjqefXAM7vDPUD60K6p3mu52X6mSMRuV8Is_5mxseLpA=3D=3D=
" linktype=3D"1" alt=3D"http://www.ap-now.com/public/5.cfm" target=3D"_blan=
k">Anytime Viewing Pass</a>&nbsp;</strong></span>&nbsp;2<span style=3D"colo=
r:#000000;">5&nbsp; one-hour webcasts available for viewing at your conveni=
ence</span></li><li style=3D"color:#004db4;"><strong><span style=3D"font-si=
ze:10pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;"><a style=3D"=
color:blue;text-decoration:underline;" track=3D"on" href=3D"http://r20.rs6.=
net/tn.jsp?f=3D001DiQhU9QTvzAz7tXLPnHc0MPZmuY9p-s0onvYnyHm538ZwIBI_izNGPRxE=
lNizX1WhBao5bkwh511L8WX5c5doiaK-qKU-RObSOhSkoZKIlpc7y2guhXTULZwdWU8cseQnLiR=
ryY22WeN3YRdy6j-OHa5db3gH5KFTTn9XS_n9eZxUjf3uRRSxLuDj0C5W16H&c=3D-SheKJr3io=
gtwJKVEIucGomYolVnneiusJmPWqUCnldByw890FLB9Q=3D=3D&ch=3DL7k8Y_Ef8uMjqefXAM7=
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t=3D"https://www.ap-now.com/public/5.cfm" target=3D"_blank">Platinum </a></=
span></strong>- <span style=3D"color:#000000;">Newsletter + portal + Webina=
r 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 shape=3D"rect" =
href=3D"http://ui.constantcontact.com/sa/fwtf.jsp?m=3D1101245055428&a=3D113=
0335178748&ea=3Dkathleen%40transocean.com" target=3D"_blank">Please feel fr=
ee to forward this to any colleagues or friends who work in or are responsi=
ble for the accounts payable function. We appreciate your doing so.</a>&nbs=
p;</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; Please=
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&nbsp;</span></div>
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