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Date: Thu, 19 Apr 2018 06:15:56 -0400 (EDT)
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    Tax Reform Could Mean More Expense Headaches: Here's Why ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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Tax Reform Could Mean More Expense Headaches: Here's Why
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
The Metrics: Over 15% of UK respondents admitted to having exaggerated an expense
claim, in a survey conducted by webexpenses. It's not much different in other countries.
Almost a third (29.35 percent) of workers who have fiddled their expenses admitted
they did not feel guilty and felt they deserved the extra money. This is a real 
problem. Making the matter even worse, 82% of workers who admit to having exaggerated
expense claims have never been caught.
The New Reality: For some organizations in the US, the new Tax Reform Act is about
to make this situation even more dicey. As of January 1, 2018, employees lost their
ability to claim a deduction for unreimbursed business expenses that exceed 2% of
their adjusted gross income.
The Outcome: For businesses, what this means is that employees who, until now, were
able to offset reimbursement via their personal income taxes will find that's no
 longer an option. This will only increase the pool of travelers who now feel "entitled"
to help themselves to more than the policy allows. This means it will be more imperative
than ever that those reviewing expense reports be alert for fraud and game playing.
Resource:That's why, on June 7th we will repeat our webinar on Travel & Entertainment
Shenanigans: Games Employees Play and How to Stop Them webinar (information here
 [http://r20.rs6.net/tn.jsp?f=001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbFGTGnPtl68nkcA7xBXfOouAkvFKjoxkDXWbBPodDfTOs9K0Q6YXcSv3kRr-r1GWQ33AACqn3S78UhK1NIibqTqJhD3lkQUsQR8TYuC36O924S19FIq2ZCOgiutuzdNvaKJrR_UeXUDJpOhASkdQYtc=&c=k3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA==&ch=nsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg==].)
This session is in included in our webinar [http://r20.rs6.net/tn.jsp?f=001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbLBe6vtIE86Ft8TUSUiA4KlUP0zV40VFDETJ0CLVjUmegvfORobbkgBkGOnpO7Fv6bjn77nUbaJ-4eZevvBStKcUxBynCiBx70POS-4fyuPp8mI_nJNBGdc3D0yiVS_fI85su1VypamDzbVLAIIfIuU=&c=k3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA==&ch=nsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg==]
and platinum [http://r20.rs6.net/tn.jsp?f=001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbKal75fEyW8F06FHAX5qL9YEoiFGjb-cuI5-NfEvihj97QLNHrhhZz8l3ojnXRVgfk3BxyCBF8y98-7QK9qRj5YhwlRIQU4X0EH8QOrn8BADipSoe17N-Gcsydk40enfGFczaN-xZpojAI33jFoVj1A=&c=k3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA==&ch=nsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg==]
memberships.
Upcoming AP Now Webinars (  webinar [http://r20.rs6.net/tn.jsp?f=001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbLBe6vtIE86Ft8TUSUiA4KlUP0zV40VFDETJ0CLVjUmegvfORobbkgBkGOnpO7Fv6bjn77nUbaJ-4eZevvBStKcUxBynCiBx70POS-4fyuPp8mI_nJNBGdc3D0yiVS_fI85su1VypamDzbVLAIIfIuU=&c=k3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA==&ch=nsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg==]
and platinum  [http://r20.rs6.net/tn.jsp?f=001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbKWD2XCWvukbR66Ky1fBu8q_oa-LBjNNm9mSUQvZPrHpoyRipDqaSKOiNbFKrGeXWQH0sAHLotR4bKVdks3aALYn7hqtN0z8VYJ5qs1CQTR_ohJX-55wcV09FmzRhH00Dia4Odh1Zhx1&c=k3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA==&ch=nsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg==]memberships.)

*
Electronic Payment Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbJ9H6zNvv726zxCKUQotX7rTMSKlbsFAtbSLw8wlx7sLeyZEDRnXVozwNd-D7byWRi6h6J8H7lBmZv92ZVLxh-BASXEN3KVHI_EUmTjuEGLG8bjBg0_EQGY9mFPljD-VOGcCbMbDK-6NSAkIV-Yg42o=&c=k3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA==&ch=nsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg==]
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=001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbBd4y6Z9R4OtqhkWTU-0jSMinE9gJzkuuBBBKbDz_njJ1SIfCcCi_QyUZeBfKIsTVRvvhlbuQIbYDTHPyvtvdvx8piBGnBsZMMMyo2VqQhWUyBASL_EykzuG3JgqkfI7zYF4V1advIHkSs8rbJ4LBY8=&c=k3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA==&ch=nsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg==]
May 17
*
Travel & Entertainment Shenanigans: Games Employees Play and How to Stop Them [http://r20.rs6.net/tn.jsp?f=001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbFGTGnPtl68nkcA7xBXfOouAkvFKjoxkDXWbBPodDfTOs9K0Q6YXcSv3kRr-r1GWQ33AACqn3S78UhK1NIibqTqJhD3lkQUsQR8TYuC36O924S19FIq2ZCOgiutuzdNvaKJrR_UeXUDJpOhASkdQYtc=&c=k3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA==&ch=nsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg==]
on June 7
*
Detecting and Preventing Vendor Fraud [http://r20.rs6.net/tn.jsp?f=001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbEhfDU_4aYPZLX5ukkJriQCk4tm_AKo3xWhYTb1uraY2hnKrJkheyTLIovFYlLG0JFMnUt9xodTLkegaTHvJiecpjK1DIcr3_e7H6hR99xQ35YdET5pC7u4xtzrPIkWiKmEoSRVtSJH4XF9KbI1ma9U=&c=k3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA==&ch=nsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg==]
on June 21
See the rest of the upcoming schedule for 2018 here [http://r20.rs6.net/tn.jsp?f=001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbCtnjlJE-6wL-EXPVEdpRwGp35t38IXFPRFJPcHmKInMqiJ4b24adfCQNyu64QW8KxIlYcamrRwTRF6L0YX5EmtHtQLvHtz0cnAUbkP-uZKWt8gyPNyQuSGUrdfiad3-fWi7MNHb4XE-nW3sn4zzoETTCjYBD_dn1LigJJC-tZXVlrv-Z_RYV_8=&c=k3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA==&ch=nsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg==].
Other Programs

* * [http://r20.rs6.net/tn.jsp?f=001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbCWjSQH9cJAPnZAJAz6VcrwBlgq8x9T0JYhfo_M2WA7F_WAhxmKdoLnCUQlk1qSikju6EHqJz8xEL5bWpj8ontTDIul__sXRtmuBUQYBoLHr2Zj8hgC7sSZw6kEgIhBRC3uKq3YSqBPWEO2WS1RfpWQ=&c=k3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA==&ch=nsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg==]
June 13 [http://r20.rs6.net/tn.jsp?f=001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbCWjSQH9cJAPnZAJAz6VcrwBlgq8x9T0JYhfo_M2WA7F_WAhxmKdoLnCUQlk1qSikju6EHqJz8xEL5bWpj8ontTDIul__sXRtmuBUQYBoLHr2Zj8hgC7sSZw6kEgIhBRC3uKq3YSqBPWEO2WS1RfpWQ=&c=k3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA==&ch=nsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg==]th
[http://r20.rs6.net/tn.jsp?f=001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbCWjSQH9cJAPnZAJAz6VcrwBlgq8x9T0JYhfo_M2WA7F_WAhxmKdoLnCUQlk1qSikju6EHqJz8xEL5bWpj8ontTDIul__sXRtmuBUQYBoLHr2Zj8hgC7sSZw6kEgIhBRC3uKq3YSqBPWEO2WS1RfpWQ=&c=k3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA==&ch=nsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg==]
P-Card Program Expansion e-Workshop: Information/registration [http://r20.rs6.net/tn.jsp?f=001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbCWjSQH9cJAPnZAJAz6VcrwBlgq8x9T0JYhfo_M2WA7F_WAhxmKdoLnCUQlk1qSikju6EHqJz8xEL5bWpj8ontTDIul__sXRtmuBUQYBoLHr2Zj8hgC7sSZw6kEgIhBRC3uKq3YSqBPWEO2WS1RfpWQ=&c=k3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA==&ch=nsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg==]
here [http://r20.rs6.net/tn.jsp?f=001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbEhfDU_4aYPZb3_KgXVkwE4QzKl68W2hjk8SfuS1QsAGf_hkkhcljMVtodWpuBtzolmqXRbtGoqyna56arSZh81GSJiYi6wgTAShUWPgo4QixgFY0wS_me1-n2BHl_oIrvx57abKjrZJhqyQgTImdN4=&c=k3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA==&ch=nsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg==].
* July 18th Best Practice Vendor Processes and Relations in AP e-Workshop. Information/registration
here [http://r20.rs6.net/tn.jsp?f=001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbEhfDU_4aYPZpW8_U3QEgmKvxYviOmjwIwDc3-UcCE8uPMhYC8kdyHRcH9Zg1NX-UmMKc5NB3kDU1ExG5Q7nkpRMN93S8qntcL8JfwPzzQpmg1lZzhE9Wze1eeI1eD3uyDpZMJFzKuN2RBDOFNPVMOo=&c=k3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA==&ch=nsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg==].
* August 15th Internal Controls in Accounts Payable e-Workshop. Information/registration
here [http://r20.rs6.net/tn.jsp?f=001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbEhfDU_4aYPZl4yVsqQTt4uxCn2p0TaKLFVSySmK_6obMe80FxZd_JV8tSsfHZ3W5AuwjVsrBlceNdd_dnL27EBNQ4G0LNO352pFmUA_LCgWyrD1SODQEt0QbCQMXrIDAysvjIdKfcXPE57lA2udCEc=&c=k3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA==&ch=nsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg==].
* [http://r20.rs6.net/tn.jsp?f=001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbEhfDU_4aYPZl4yVsqQTt4uxCn2p0TaKLFVSySmK_6obMe80FxZd_JV8tSsfHZ3W5AuwjVsrBlceNdd_dnL27EBNQ4G0LNO352pFmUA_LCgWyrD1SODQEt0QbCQMXrIDAysvjIdKfcXPE57lA2udCEc=&c=k3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA==&ch=nsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg==]Purchase
all three Summer 2018 e-workshops (and save $100)  [http://r20.rs6.net/tn.jsp?f=001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbEhfDU_4aYPZl4yVsqQTt4uxCn2p0TaKLFVSySmK_6obMe80FxZd_JV8tSsfHZ3W5AuwjVsrBlceNdd_dnL27EBNQ4G0LNO352pFmUA_LCgWyrD1SODQEt0QbCQMXrIDAysvjIdKfcXPE57lA2udCEc=&c=k3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA==&ch=nsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg==]here
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ly:Verdana, sans-serif;">
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<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">
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<div><b>
<div><span style=3D"font-family:Verdana, sans-serif;">
<div><span>Tax Reform Could Mean More Expense Headaches: Here's Why</span><=
/div>
</span></div>
</b></div>
</div>
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</div>
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<div><span style=3D"color:#006e6d;font-size:12pt;"> <span style=3D"line-hei=
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;"> <span style=3D"line-height:115%;font-family:Verdana,sans-se=
rif;"> <span style=3D"line-height:115%;font-family:Verdana,sans-serif;"> <s=
pan style=3D"font-family:Verdana,sans-serif;"> <span style=3D"line-height:1=
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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;"=
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an style=3D"line-height:115%;font-family:Verdana,sans-serif;"> <span style=
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height:115%;font-family:Verdana,sans-serif;"> <span style=3D"line-height:11=
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ne-height:115%;font-family:Verdana,sans-serif;"> <span style=3D"line-height=
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t-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-family:=
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mg height=3D"147" vspace=3D"5" border=3D"0" name=3D"ACCOUNT.IMAGE.37" hspac=
e=3D"5" width=3D"300" src=3D"http://files.constantcontact.com/4c102576001/d=
a26d5db-e7e5-4a0c-886a-10eb62a72d86.jpg"> &nbsp;</img></span>
<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> </span> </span> </span> </span> </span> </span> </span> </span> </s=
pan> </span> </span> </span> </span> </span> </span> </span> </span> </span=
> </span> </span> </span> </span> </span> </span> </span> </span> </span> <=
/span> </span> </span> </span></div>
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</span></div>
</span></h1>
</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;
<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>
<div style=3D"line-height:108%;">
<div>
<div>
<div>
<div>
<div><span style=3D"color:#00b0f0;"><b>The Metrics</b></span><span style=3D=
"color:black;">: Over 15% of UK respondents admitted to having exaggerated =
an expense claim, in a survey conducted by webexpenses. It's not much diffe=
rent in other countries. Almost a third (29.35 percent) of workers who have=
 fiddled their expenses admitted they did not feel guilty and felt they des=
erved the extra money. This is a real problem. Making the matter even worse=
, 82% of workers who admit to having exaggerated expense claims have never =
been caught. </span></div>
<div><span style=3D"color:black;"><br/></span></div>
<div><span style=3D"color:#7030a0;"><b>The New Reality</b></span><span styl=
e=3D"color:black;">: For some organizations in the US, the new Tax Reform A=
ct is about to make this situation even more dicey. </span><span style=3D"c=
olor:black;background:#FEFEFE;line-height:107%;">As of January 1, 2018, emp=
loyees lost their ability to claim a deduction for unreimbursed business ex=
penses that exceed 2% of their adjusted gross income. </span></div>
<div><span style=3D"color:#cc00cc;background:#FEFEFE;line-height:107%;"><b>=
<br/></b></span></div>
<div><span style=3D"color:#cc00cc;background:#FEFEFE;line-height:107%;"><b>=
The Outcome</b></span><span style=3D"color:black;background:#FEFEFE;line-he=
ight:107%;">: For businesses, what this means is that employees who, until =
now, were able to offset reimbursement via their personal income taxes will=
 find that's no longer an option. This will only increase the pool of trave=
lers who now feel "entitled" to help themselves to more than the policy all=
ows. This means it will be more imperative than ever that those reviewing e=
xpense reports be alert for fraud and game playing. </span></div>
<div><span style=3D"color:#00b050;line-height:107%;"><b><br/></b></span></d=
iv>
<div><span style=3D"color:#00b050;line-height:107%;"><b>Resource:</b></span=
><span style=3D"color:black;line-height:107%;">That's why, on June 7th we w=
ill repeat our webinar on Travel & Entertainment Shenanigans: Games Employe=
es Play and How to Stop Them webinar (information </span><span style=3D"col=
or:black;"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001oxOkj=
xdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbFGTGnPtl68nkcA7xBXfOouAkvFK=
joxkDXWbBPodDfTOs9K0Q6YXcSv3kRr-r1GWQ33AACqn3S78UhK1NIibqTqJhD3lkQUsQR8TYuC=
36O924S19FIq2ZCOgiutuzdNvaKJrR_UeXUDJpOhASkdQYtc=3D&c=3Dk3Wq02p2NZn8HxMxvjo=
UilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA=3D=3D&ch=3DnsPNV7Q_1IrcAZXpgW-acyO4juGm=
mZLtZOmXvQXTRQVJLPNW4FPzyg=3D=3D" alt=3D"http://www.ap-now.com/products/ite=
m40.cfm" target=3D"_blank"><span style=3D"color:black;line-height:107%;">he=
re</span></a></span><span style=3D"color:black;line-height:107%;">.) This s=
ession is in included in </span><span style=3D"color:black;line-height:107%=
;">our </span><span style=3D"color:black;"><a shape=3D"rect" href=3D"http:/=
/r20.rs6.net/tn.jsp?f=3D001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqD=
UH7rbLBe6vtIE86Ft8TUSUiA4KlUP0zV40VFDETJ0CLVjUmegvfORobbkgBkGOnpO7Fv6bjn77n=
UbaJ-4eZevvBStKcUxBynCiBx70POS-4fyuPp8mI_nJNBGdc3D0yiVS_fI85su1VypamDzbVLAI=
IfIuU=3D&c=3Dk3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA=3D=3D&c=
h=3DnsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg=3D=3D" alt=3D"ht=
tp://www.ap-now.com/products/item10.cfm" target=3D"_blank"><span style=3D"c=
olor:black;line-height:107%;">webinar</span></a></span><span style=3D"color=
:black;line-height:107%;"> and </span><span style=3D"color:black;"><a shape=
=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001oxOkjxdsdMONaU6EH8gX_dJO=
f_sl2a3_C6dK2rt_2nQ6qvqDUH7rbKal75fEyW8F06FHAX5qL9YEoiFGjb-cuI5-NfEvihj97QL=
NHrhhZz8l3ojnXRVgfk3BxyCBF8y98-7QK9qRj5YhwlRIQU4X0EH8QOrn8BADipSoe17N-Gcsyd=
k40enfGFczaN-xZpojAI33jFoVj1A=3D&c=3Dk3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnH=
rwFLT1XysIhOxrAA=3D=3D&ch=3DnsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPN=
W4FPzyg=3D=3D" alt=3D"http://www.ap-now.com/products/item5.cfm" target=3D"_=
blank"><span style=3D"color:black;line-height:107%;">platinum</span></a></s=
pan><span style=3D"color:black;line-height:107%;"> memberships.</span></div=
>
</div>
</div>
</div>
</div>
</div>
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</div>
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</span></div>
</span></div>
</div>
</div>
</span></div>
</span></div>
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</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=
=3D001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbLBe6vtIE86Ft8TUS=
UiA4KlUP0zV40VFDETJ0CLVjUmegvfORobbkgBkGOnpO7Fv6bjn77nUbaJ-4eZevvBStKcUxByn=
CiBx70POS-4fyuPp8mI_nJNBGdc3D0yiVS_fI85su1VypamDzbVLAIIfIuU=3D&c=3Dk3Wq02p2=
NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA=3D=3D&ch=3DnsPNV7Q_1IrcAZXpg=
W-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg=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=3D001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2=
rt_2nQ6qvqDUH7rbKWD2XCWvukbR66Ky1fBu8q_oa-LBjNNm9mSUQvZPrHpoyRipDqaSKOiNbFK=
rGeXWQH0sAHLotR4bKVdks3aALYn7hqtN0z8VYJ5qs1CQTR_ohJX-55wcV09FmzRhH00Dia4Odh=
1Zhx1&c=3Dk3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA=3D=3D&ch=
=3DnsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg=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>
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</span></div>
</div>
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</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-h=
eight:115%;font-family:Verdana,sans-serif;">
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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=
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nBsZMMMyo2VqQhWUyBASL_EykzuG3JgqkfI7zYF4V1advIHkSs8rbJ4LBY8=3D&c=3Dk3Wq02p2=
NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA=3D=3D&ch=3DnsPNV7Q_1IrcAZXpg=
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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=3D001oxOkjxdsdMONaU6EH8gX_dJOf_s=
l2a3_C6dK2rt_2nQ6qvqDUH7rbFGTGnPtl68nkcA7xBXfOouAkvFKjoxkDXWbBPodDfTOs9K0Q6=
YXcSv3kRr-r1GWQ33AACqn3S78UhK1NIibqTqJhD3lkQUsQR8TYuC36O924S19FIq2ZCOgiutuz=
dNvaKJrR_UeXUDJpOhASkdQYtc=3D&c=3Dk3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwF=
LT1XysIhOxrAA=3D=3D&ch=3DnsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4F=
Pzyg=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=3D001oxOkjxdsdMONaU6EH8=
gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbEhfDU_4aYPZLX5ukkJriQCk4tm_AKo3xWhYTb1ur=
aY2hnKrJkheyTLIovFYlLG0JFMnUt9xodTLkegaTHvJiecpjK1DIcr3_e7H6hR99xQ35YdET5pC=
7u4xtzrPIkWiKmEoSRVtSJH4XF9KbI1ma9U=3D&c=3Dk3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_=
ke8hnHrwFLT1XysIhOxrAA=3D=3D&ch=3DnsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTR=
QVJLPNW4FPzyg=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=3D001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbCtnjlJE=
-6wL-EXPVEdpRwGp35t38IXFPRFJPcHmKInMqiJ4b24adfCQNyu64QW8KxIlYcamrRwTRF6L0YX=
5EmtHtQLvHtz0cnAUbkP-uZKWt8gyPNyQuSGUrdfiad3-fWi7MNHb4XE-nW3sn4zzoETTCjYBD_=
dn1LigJJC-tZXVlrv-Z_RYV_8=3D&c=3Dk3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFL=
T1XysIhOxrAA=3D=3D&ch=3DnsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FP=
zyg=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=3D001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbCWjSQ=
H9cJAPnZAJAz6VcrwBlgq8x9T0JYhfo_M2WA7F_WAhxmKdoLnCUQlk1qSikju6EHqJz8xEL5bWp=
j8ontTDIul__sXRtmuBUQYBoLHr2Zj8hgC7sSZw6kEgIhBRC3uKq3YSqBPWEO2WS1RfpWQ=3D&c=
=3Dk3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA=3D=3D&ch=3DnsPNV7=
Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg=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: Information/registration&nbsp;</span>&n=
bsp;</a></li><strong style=3D"color:#333333;font-size:10pt;font-family:Verd=
ana, sans-serif;">
<div style=3D"display:inline !important;"><a href=3D"http://r20.rs6.net/tn.=
jsp?f=3D001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbEhfDU_4aYPZ=
b3_KgXVkwE4QzKl68W2hjk8SfuS1QsAGf_hkkhcljMVtodWpuBtzolmqXRbtGoqyna56arSZh81=
GSJiYi6wgTAShUWPgo4QixgFY0wS_me1-n2BHl_oIrvx57abKjrZJhqyQgTImdN4=3D&c=3Dk3W=
q02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA=3D=3D&ch=3DnsPNV7Q_1Irc=
AZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg=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=3D001oxOkjxdsdMONaU6EH8gX_=
dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbEhfDU_4aYPZpW8_U3QEgmKvxYviOmjwIwDc3-UcCE8u=
PMhYC8kdyHRcH9Zg1NX-UmMKc5NB3kDU1ExG5Q7nkpRMN93S8qntcL8JfwPzzQpmg1lZzhE9Wze=
1eeI1eD3uyDpZMJFzKuN2RBDOFNPVMOo=3D&c=3Dk3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8=
hnHrwFLT1XysIhOxrAA=3D=3D&ch=3DnsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJ=
LPNW4FPzyg=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=3D001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbEhfDU_=
4aYPZl4yVsqQTt4uxCn2p0TaKLFVSySmK_6obMe80FxZd_JV8tSsfHZ3W5AuwjVsrBlceNdd_dn=
L27EBNQ4G0LNO352pFmUA_LCgWyrD1SODQEt0QbCQMXrIDAysvjIdKfcXPE57lA2udCEc=3D&c=
=3Dk3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA=3D=3D&ch=3DnsPNV7=
Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg=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=3D001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2=
rt_2nQ6qvqDUH7rbEhfDU_4aYPZl4yVsqQTt4uxCn2p0TaKLFVSySmK_6obMe80FxZd_JV8tSsf=
HZ3W5AuwjVsrBlceNdd_dnL27EBNQ4G0LNO352pFmUA_LCgWyrD1SODQEt0QbCQMXrIDAysvjId=
KfcXPE57lA2udCEc=3D&c=3Dk3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOx=
rAA=3D=3D&ch=3DnsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg=3D=3D=
" shape=3D"rect" alt=3D"http://www.ap-now.com/products/item139.cfm" target=
=3D"_blank"><span style=3D"font-size:10.0pt;line-height:107%;font-family:'V=
erdana',sans-serif;"><strong>*</strong></span></a><a style=3D"font-size:10p=
t;font-family:Verdana, sans-serif;" href=3D"http://r20.rs6.net/tn.jsp?f=3D0=
01oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbEhfDU_4aYPZl4yVsqQTt=
4uxCn2p0TaKLFVSySmK_6obMe80FxZd_JV8tSsfHZ3W5AuwjVsrBlceNdd_dnL27EBNQ4G0LNO3=
52pFmUA_LCgWyrD1SODQEt0QbCQMXrIDAysvjIdKfcXPE57lA2udCEc=3D&c=3Dk3Wq02p2NZn8=
HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA=3D=3D&ch=3DnsPNV7Q_1IrcAZXpgW-ac=
yO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg=3D=3D" shape=3D"rect" alt=3D"http://www.a=
p-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=3D001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2n=
Q6qvqDUH7rbEhfDU_4aYPZzBcJrR5GX2DMO6oOHIXer23E5_SoM7PTbTirSAYUKM_M6MUBrkEZX=
TxClgOZoV0smQy5C7DO66qm1WCcZPZqIIMWank9cGFN9yC4ITGO_UJAxZ343TGZm2dd9846WfYW=
23hq3nQYQ78=3D&c=3Dk3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA=
=3D=3D&ch=3DnsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg=3D=3D" s=
hape=3D"rect" alt=3D"http://www.ap-now.com/products/item141.cfm" target=3D"=
_blank">here</a><span style=3D"color:#333333;font-size:10pt;">.&nbsp;</span=
></ul>
<ul><strong style=3D"color:#333333;font-size:10pt;font-family:Verdana, sans=
-serif;"><span style=3D"font-size:10.0pt;line-height:107%;font-family:'Verd=
ana',sans-serif;">*&nbsp;</span>Accounts Payable Best Practice Certificate =
Program </strong><span style=3D"color:#333333;font-size:10pt;font-family:Ve=
rdana, sans-serif;">- a self-study with no ongoing CPE requirements. </span=
><span style=3D"color:#333333;font-size:10pt;">You can get the details abou=
t it </span><a style=3D"font-size:10pt;font-family:Verdana, sans-serif;" sh=
ape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001oxOkjxdsdMONaU6EH8gX_=
dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbCWjSQH9cJAPnZAJAz6VcrwBlgq8x9T0JYhfo_M2WA7F=
_WAhxmKdoLnCUQlk1qSikju6EHqJz8xEL5bWpj8ontTDIul__sXRtmuBUQYBoLHr2Zj8hgC7sSZ=
w6kEgIhBRC3uKq3YSqBPWEO2WS1RfpWQ=3D&c=3Dk3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8=
hnHrwFLT1XysIhOxrAA=3D=3D&ch=3DnsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJ=
LPNW4FPzyg=3D=3D" alt=3D"http://www.ap-now.com/products/item74.cfm" target=
=3D"_blank">here</a><span style=3D"font-size:10pt;font-family:Verdana, sans=
-serif;">. </span><em style=3D"font-size:10pt;font-family:Verdana, sans-ser=
if;">Enroll your entire department</em><span style=3D"color:#333333;font-si=
ze:10pt;">; group rates available. Contact publisher@ap-now.com for details=
.</span></ul>
</span></div>
</td></tr></table>       =20
                =20
                <table class=3D"BlockMargin" style=3D"display:table;margin-=
top:6px;" border=3D"0" width=3D"100%" cellpadding=3D"5" cellspacing=3D"0" i=
d=3D"content_LETTER.BLOCK4"><tr><td class=3D"MainText" style=3D"color:#8989=
49;font-size:10pt;font-family:Arial,Helvetica,sans-serif;" rowspan=3D"1" co=
lspan=3D"1" align=3D"left">
<div><span style=3D"color:#333333;">Regards,</span> <br/></div>
<div style=3D"color:#004db4;"><span style=3D"font-family:Comic Sans MS,Verd=
ana,Helvetica,sans-serif;"><em>Mary Schaeffer</em></span><br/></div>
<div style=3D"color:#004db4;">
<div style=3D"font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;">AP No=
w</div>
<div style=3D"color:black;font-weight:normal;font-family:Verdana,Geneva,Ari=
al,Helvetica,sans-serif;margin-top:0px;font-style:normal;text-align:left;">=
<span style=3D"color:#006666;"><b>Keeping up Just Got Easier</b></span><spa=
n>:</span></div>
<div style=3D"color:black;font-weight:normal;font-family:Verdana,Geneva,Ari=
al,Helvetica,sans-serif;margin-top:0px;font-style:normal;text-align:left;">=
<span style=3D"color:#993366;">AP Now Membership Options</span></div>
<ul><li style=3D"color:#004db4;"><span style=3D"font-size:10.0pt;font-famil=
y:'Arial','sans-serif';"><strong><a style=3D"color:blue;text-decoration:und=
erline;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D001oxOkjxdsdMON=
aU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbO9W8jZwoWqZoQJhD65jQnHzBcqrDH6VUtF=
UhBXGjcnZ0TjWRN-ITmZ2E_XfPqEH9VawGz4fWgDmnYs6ef75hlF_LXBa1mCLEm591HnvwdSk-J=
A6WsGhxRcQqogR4KC3t1O4Z5lp5XryU7GrL0fDYw96dA0aNGjZEP1-erwr2acGTpGt0glDJlOxz=
GyySglb2A=3D=3D&c=3Dk3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA=
=3D=3D&ch=3DnsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg=3D=3D" s=
hape=3D"rect" linktype=3D"1" alt=3D"http://www.ap-now.com/public/Accounts-P=
ayable-Now-Tomorrow-newsletter.cfm" target=3D"_blank">Newsletter</a>&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=
 issues impacting the accounts payable and payment function. Subscription n=
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=
e;text-decoration:underline;" track=3D"on" href=3D"http://r20.rs6.net/tn.js=
p?f=3D001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2nQ6qvqDUH7rbONM8qSX5flGhb=
3nN3y_qwc9aKtIvbHdb5SCBZc7oZrIrtK4oi0YSV05aWoxrCEZ94eWmEcJKuWPXuDeXe9OW7FsS=
Ptok6knpskMcKqArYOZSneNLIFqIvs_P2ihpUmk654DCwNSoj73lLcZD9HufB8=3D&c=3Dk3Wq0=
2p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA=3D=3D&ch=3DnsPNV7Q_1IrcAZ=
XpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg=3D=3D" shape=3D"rect" linktype=3D"=
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=
=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" href=3D"http://r20.rs6.net/tn.jsp?f=3D001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a=
3_C6dK2rt_2nQ6qvqDUH7rbKWD2XCWvukbR66Ky1fBu8q_oa-LBjNNm9mSUQvZPrHpoyRipDqaS=
KOiNbFKrGeXWQH0sAHLotR4bKVdks3aALYn7hqtN0z8VYJ5qs1CQTR_ohJX-55wcV09FmzRhH00=
Dia4Odh1Zhx1&c=3Dk3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA=3D=
=3D&ch=3DnsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg=3D=3D" shap=
e=3D"rect" linktype=3D"1" alt=3D"https://www.ap-now.com/public/5.cfm" targe=
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=
tic checklists &nbsp;</span></span></li><li style=3D"color:#004db4;"><span =
style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"><b><a href=3D"=
http://r20.rs6.net/tn.jsp?f=3D001oxOkjxdsdMONaU6EH8gX_dJOf_sl2a3_C6dK2rt_2n=
Q6qvqDUH7rbLBe6vtIE86Ft8TUSUiA4KlUP0zV40VFDETJ0CLVjUmegvfORobbkgBkGOnpO7Fv6=
bjn77nUbaJ-4eZevvBStKcUxBynCiBx70POS-4fyuPp8mI_nJNBGdc3D0yiVS_fI85su1VypamD=
zbVLAIIfIuU=3D&c=3Dk3Wq02p2NZn8HxMxvjoUilWDob6Tx2y_ke8hnHrwFLT1XysIhOxrAA=
=3D=3D&ch=3DnsPNV7Q_1IrcAZXpgW-acyO4juGmmZLtZOmXvQXTRQVJLPNW4FPzyg=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=
e=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001oxOkjxdsdMONaU6EH8gX_dJ=
Of_sl2a3_C6dK2rt_2nQ6qvqDUH7rbFlW1eqcL7-OhBQt21V7mWfChLPo_Z2lpOqZ94IW-sgGqB=
2s6e73Ufj1J3Ezuf7uTiHSdGDuPwm8W4dhJlR2oaEwsglcYhKKsw8mJiNczGg6LLfX4SG8ssPKs=
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