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Date: Tue, 7 Nov 2017 09:01:37 -0500 (EST)
From: Mary Schaeffer <editorial_director@ap-now.com>
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Subject: Managers Not Reviewing: Impact on AP
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    When Managers Don't Review and a Contest Coming on Thursday ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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When Managers Don't Review and a Contest Coming on Thursday
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
The Problem: Employees taking advantage of their employers by exploiting the expense
reimbursement process, using the company card inappropriately or taking advantage
of weaknesses in the invoice processing system.
Why This Is Such A Big Issue: Lack of manager oversight might be the number one 
reason employees sometimes play games, not only with expense reports but company
 p-cards and other transactions. If they know their manager doesn't really review
their work but simply approves without checking, they are more apt to be lax themselves.
Bottom line: Their shortcomings mean more work for AP.
The Solution: This issue is part of the reason it is critical that every organization
employee appropriate segregation of duties, strong internal controls and a myriad
of fraud prevention tactics. Of course, the best tactic is to get managers to do
 what they are supposed to do. But many are overworked and they trust their employees.
If you've found any successful ways to deal with this issue, we'd love to hear from
you. Please write me at publisher@ap-now.com [mailto:publisher@ap-now.com] with 
the words "Manager Review" in the subject line. We'll share all responses with all
respondents.
Resource: These issues and much more will be discussed in the December 7th Fraud
 Prevention Best Practices webinar. You can get additional information about it 
here [http://r20.rs6.net/tn.jsp?f=001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3prMumBdSnlSQXv384S2QjUX7qXAUWtdyyOEaKS07eFLebWp-7ntfJ1gYBtUdUQ6d1YwcbQAVqBhw4ZhTULwqZdg93Z3U2wlZinAOyhXUKk4LFeN_phhvhp4ZxGlWSlq5qf3NrUMyG2WRI1vigLdbj70=&c=rspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg==&ch=zAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g==].
It is included in our webinar [http://r20.rs6.net/tn.jsp?f=001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3pgNY_AlFoEfgf3kafcsP-iW8yPcooX3maruuXRc2oR3fNNSgXivZ7tve8Zg-9Pd5qFr6bEKGhzI65RJtxNj99cvLRUG4znQxvft2i1Ur5ffNcwhgBMe1MrfBOFxBzpjM1jTFvtrUJXbKjQvtjj5KSEY=&c=rspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg==&ch=zAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g==]
and platinum [http://r20.rs6.net/tn.jsp?f=001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3pkdmbFK4OAzTqN0cP6MmLwF6LzNLUY45guRVc2e9KKpl1uzznHi1F0rnxGxCF5PnA2N-oGRxTGc9jblOXGTPl_cg3ipBBEHOuq3sjbD_1_bS69_oNormVxMSpDFpNXC6vlVQ5Vq_gtu6&c=rspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg==&ch=zAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g==]
memberships.
Heads Up#1: Everyone who participated in our Travel Survey will receive their invitation
to the webinar explaining the results. Your invite will come later this week. If
 you didn't participate but wish to listen in, you can get information about it 
here [http://r20.rs6.net/tn.jsp?f=001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3prMumBdSnlSQ2AsqohzfdikPHWMR-klWVSX20ZVOdwh_aO9adWU9E7bJ2AFIL0a5y0LySuDNRrziyjyZBylTNYM0zV--_y9d5JrFsY32QOdo3-4E7yFY7uqhuYYYfhg_faJOJ26Ov02fhbvCB0SHoxU=&c=rspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg==&ch=zAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g==].
It is included in our basic [http://r20.rs6.net/tn.jsp?f=001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3pqVB68lMMuiyeSrX9sq6sIWMH1AXzQozmQf_d_cPf_jpglRQoIhujg4G1dRs0jwrGXkdGLmmvyZ57zALFiMNXu_Ca-f0hMiNiiuJk2eTraRW5IrC1CDl4-VgKbx6yA0HYLZrQOKl6S8-gWIWThX1yhE=&c=rspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg==&ch=zAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g==],
webinar [http://r20.rs6.net/tn.jsp?f=001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3pgNY_AlFoEfgf3kafcsP-iW8yPcooX3maruuXRc2oR3fNNSgXivZ7tve8Zg-9Pd5qFr6bEKGhzI65RJtxNj99cvLRUG4znQxvft2i1Ur5ffNcwhgBMe1MrfBOFxBzpjM1jTFvtrUJXbKjQvtjj5KSEY=&c=rspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg==&ch=zAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g==]
and platinum [http://r20.rs6.net/tn.jsp?f=001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3pkdmbFK4OAzTqN0cP6MmLwF6LzNLUY45guRVc2e9KKpl1uzznHi1F0rnxGxCF5PnA2N-oGRxTGc9jblOXGTPl_cg3ipBBEHOuq3sjbD_1_bS69_oNormVxMSpDFpNXC6vlVQ5Vq_gtu6&c=rspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg==&ch=zAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g==]
memberships.
Heads Up#2: We'll run a sweepstakes later this week. It will only run for a few 
days. Details will appear in Thursday's issue - and as always, we'll have a small
prize for everyone - not just the winner.
Upcoming AP Now Webinars
webinar [http://r20.rs6.net/tn.jsp?f=001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3pgNY_AlFoEfgf3kafcsP-iW8yPcooX3maruuXRc2oR3fNNSgXivZ7tve8Zg-9Pd5qFr6bEKGhzI65RJtxNj99cvLRUG4znQxvft2i1Ur5ffNcwhgBMe1MrfBOFxBzpjM1jTFvtrUJXbKjQvtjj5KSEY=&c=rspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg==&ch=zAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g==]
and platinum  [http://r20.rs6.net/tn.jsp?f=001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3pkdmbFK4OAzTqN0cP6MmLwF6LzNLUY45guRVc2e9KKpl1uzznHi1F0rnxGxCF5PnA2N-oGRxTGc9jblOXGTPl_cg3ipBBEHOuq3sjbD_1_bS69_oNormVxMSpDFpNXC6vlVQ5Vq_gtu6&c=rspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg==&ch=zAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g==]memberships.)

* 1099 Basics [http://r20.rs6.net/tn.jsp?f=001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3po7HF7GEleVUZ75wroCgKLGCvL0-liGcp9y8Mbu_IFKvNCerFplJyqvA-j8UsDCtV_gIXgUS5LdgQiulde5P9ofwViZEWREQtKCIUpxFiAYcXaSIooES6qT9jTXEVhHDXeWmI8VPnyTfpnYrBwprAmI=&c=rspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg==&ch=zAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g==]
November 9
* Developing Issues: T&E Policy Survey Results [http://r20.rs6.net/tn.jsp?f=001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3prMumBdSnlSQ2AsqohzfdikPHWMR-klWVSX20ZVOdwh_aO9adWU9E7bJ2AFIL0a5y0LySuDNRrziyjyZBylTNYM0zV--_y9d5JrFsY32QOdo3-4E7yFY7uqhuYYYfhg_faJOJ26Ov02fhbvCB0SHoxU=&c=rspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg==&ch=zAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g==]
November 15
* Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3prMumBdSnlSQXv384S2QjUX7qXAUWtdyyOEaKS07eFLebWp-7ntfJ1gYBtUdUQ6d1YwcbQAVqBhw4ZhTULwqZdg93Z3U2wlZinAOyhXUKk4LFeN_phhvhp4ZxGlWSlq5qf3NrUMyG2WRI1vigLdbj70=&c=rspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg==&ch=zAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g==]
December 7
* Creating an Effective and Efficient Travel and Entertainment Expense Reimbursement
Policy [http://r20.rs6.net/tn.jsp?f=001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3po7HF7GEleVUmwQkufZIeiM_0yaSj8sqoTgj414506_gSksMF4u7vCr8F7kQA2gtALCQiEs5WjHIQm-xiqWYrca08MI1awpXdYzhxyt2t0xT8c3Gx-oMID80L2oa3ZrIKeMsfN4TCKtXdRLS_rN7RtU=&c=rspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg==&ch=zAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g==]
December 13
Other Upcoming Programs

* Accounts Payable Best Practice Certificate Program  [http://r20.rs6.net/tn.jsp?f=001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3ptlwPHNH7sQISo_HA8XFcvLs_RM9KkCk9nvgUa4mmBWZ7Flj08W3rIKeF-90W8nWCiaWvE0PAYiRkrwvFP3RffRw4ZHrab9T7AU7rV9qb1Yk1SSAWHSXkeisrQ534yKp9ABjx36Sv9GB6uNN-M_VTyA=&c=rspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg==&ch=zAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g==]-
a self-study with no ongoing CPE requirements. You can get the details about it 
here [http://r20.rs6.net/tn.jsp?f=001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3ptlwPHNH7sQISo_HA8XFcvLs_RM9KkCk9nvgUa4mmBWZ7Flj08W3rIKeF-90W8nWCiaWvE0PAYiRkrwvFP3RffRw4ZHrab9T7AU7rV9qb1Yk1SSAWHSXkeisrQ534yKp9ABjx36Sv9GB6uNN-M_VTyA=&c=rspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg==&ch=zAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g==].
Enroll your entire department; group rates available. Contact publisher@ap-now.com
for details.
*
1099 Seminar [http://r20.rs6.net/tn.jsp?f=001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3pkzDRi3KnpJDXj3_1CVttaWY2XTcSIW2nFrf0kGcn-Ri_k1dmpkv_OP3CiMasDZivtE-46yE6uJCjdfuZTVb0TnnRndLwacicszMVcKHK8fhfG91oKyXfV53LLHtgfA8SxrFH6Slz-Kf_HRn5Dlysvc=&c=rspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg==&ch=zAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g==]
live in Oklahoma City on November 16
*
1099 e-Workshops [http://r20.rs6.net/tn.jsp?f=001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3poxGtIEHxJxwJ7vOig65MnFOZ1HdnegkNZOTpyMG__sKe8gtZP9l6-828wBrT1WMfFDmkfeYuh3qbY2DwThgmhVAjYbHww8bICs-vF7ARilJO_YvXAsCFmpE0lH1azQdCnvfYFJqx_coSHJNeYEfBe3jXqJsFIwHcg==&c=rspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg==&ch=zAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g==]
October 26, December 5 and Any Time Viewing after October 27 Reduced rates for webinar
and platinum members; email publisher@ap-now.com [mailto:publisher@ap-now.com] for
details
*
Form 1042-S and 1042 Reporting e-Workshop [http://r20.rs6.net/tn.jsp?f=001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3pimDpllXZ36Olcme_-5AvhEncD8n5psxpl3GbH8Mv-cyd4jhfExFcF5JS3mWOwHG426KoeCeqdhJyFCZtKJLi9RFYW5RMZSBKNfRl1g9jDWcVqPxgyfKQeVZHw4uuxVFhpFKfVJQC5_iwAaMA7QIglo=&c=rspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg==&ch=zAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g==]
December 6 and Any Time Viewing after December 7 Reduced rates for webinar and platinum
members; email publisher@ap-now.com [mailto:publisher@ap-now.com] for details
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

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

* Newsletter [http://r20.rs6.net/tn.jsp?f=001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3pndwhuet7dd3um5G7WPmkEk1k0dr7tOBMC27HujGot6puUwIkX6DyPyQN8wcKO69ZXvoCRC9go_zD7Tp5xGzg9_f7r-l_EELQE0ijVXTH41tY-e_N1IkYSQwIMTnaMcTk_OjUWYR7UPJ76HbrSp1q7O7SAhHkrhnDR-RqcRKM8MvFn13M7_IqOmP6I91mAGRvg==&c=rspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg==&ch=zAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g==]
- Monthly 4-page quick read publication focused on emerging issues impacting the
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oman;margin-top:0px;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;">
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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>
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</td></tr></table>       =20
                <table style=3D"display:table;" border=3D"0" width=3D"100%"=
 cellpadding=3D"5" cellspacing=3D"0" id=3D"content_LETTER.BLOCK3"><tr><td s=
tyle=3D"color:#333333;font-size:10pt;font-family:Arial,Helvetica,sans-serif=
;" rowspan=3D"1" colspan=3D"1" align=3D"left">
<div style=3D"margin-top:0px;margin-bottom:0px;"><strong>Dear Kathleen</str=
ong></div>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;"><span style=3D"backgr=
ound-color:white;font-size:10pt;line-height:115%;font-family:Verdana, sans-=
serif;">
<div style=3D"margin:0in 0in 10pt;">
<div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">&nbsp;</span></div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div style=3D"margin:0in 0in 10pt;">
<div><span style=3D"font-size:10pt;">
<div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"color:#00b0f0=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
The Problem</b></span><span style=3D"font-size:10.0pt;line-height:115%;font=
-family:'Verdana','sans-serif';">: Employees taking advantage of their empl=
oyers by exploiting the expense reimbursement process, using the company ca=
rd inappropriately or taking advantage of weaknesses in the invoice process=
ing system.</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:#7030a0=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
Why This Is Such A Big Issue</b></span><span style=3D"font-size:10.0pt;line=
-height:115%;font-family:'Verdana','sans-serif';">: Lack of manager oversig=
ht might be the number one reason employees sometimes play games, not only =
with expense reports but company p-cards and other transactions. If they kn=
ow their manager doesn't really review their work but simply approves witho=
ut checking, they are more apt to be lax themselves. Bottom line: Their sho=
rtcomings mean more work for AP.</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:#31859c=
;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:#31859c=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
The Solution</b></span><span style=3D"font-size:10.0pt;line-height:115%;fon=
t-family:'Verdana','sans-serif';">: This issue is part of the reason it is =
critical that every organization employee appropriate segregation of duties=
, strong internal controls and a myriad of fraud prevention tactics. Of cou=
rse, the best tactic is to get managers to do what they are supposed to do.=
 But many are overworked and they trust their employees. If you've found an=
y successful ways to deal with this issue, we'd love to hear from you. Plea=
se write me at <a shape=3D"rect" href=3D"mailto:publisher@ap-now.com" targe=
t=3D"_blank">publisher@ap-now.com</a> with the words "Manager Review" in th=
e subject line. We'll share all responses with all respondents. </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>=
&nbsp;</b></span></div>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"color:#00b050=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
Resource</b></span><span style=3D"font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';">: These issues and much more will be discusse=
d in the December 7<sup>th</sup> Fraud Prevention Best Practices webinar. Y=
ou can get additional information about it </span><a shape=3D"rect" href=3D=
"http://r20.rs6.net/tn.jsp?f=3D001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQ=
lZc2WRAtnP3prMumBdSnlSQXv384S2QjUX7qXAUWtdyyOEaKS07eFLebWp-7ntfJ1gYBtUdUQ6d=
1YwcbQAVqBhw4ZhTULwqZdg93Z3U2wlZinAOyhXUKk4LFeN_phhvhp4ZxGlWSlq5qf3NrUMyG2W=
RI1vigLdbj70=3D&c=3DrspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg=
=3D=3D&ch=3DzAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g=3D=3D" a=
lt=3D"http://www.ap-now.com/products/item127.cfm" target=3D"_blank"><span s=
tyle=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif=
';">here</span></a><span style=3D"font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';">. It is included in our </span><a shape=3D"re=
ct" href=3D"http://r20.rs6.net/tn.jsp?f=3D001CL1OFHn1REjwvQZeGgxQLFkM7wZceh=
iSOjw7aAijQlZc2WRAtnP3pgNY_AlFoEfgf3kafcsP-iW8yPcooX3maruuXRc2oR3fNNSgXivZ7=
tve8Zg-9Pd5qFr6bEKGhzI65RJtxNj99cvLRUG4znQxvft2i1Ur5ffNcwhgBMe1MrfBOFxBzpjM=
1jTFvtrUJXbKjQvtjj5KSEY=3D&c=3DrspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltX=
kaoCiBZglg=3D=3D&ch=3DzAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3=
g=3D=3D" alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_blank=
"><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','s=
ans-serif';">webinar</span></a><span style=3D"font-size:10.0pt;line-height:=
115%;font-family:'Verdana','sans-serif';"> and </span><a shape=3D"rect" hre=
f=3D"http://r20.rs6.net/tn.jsp?f=3D001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7a=
AijQlZc2WRAtnP3pkdmbFK4OAzTqN0cP6MmLwF6LzNLUY45guRVc2e9KKpl1uzznHi1F0rnxGxC=
F5PnA2N-oGRxTGc9jblOXGTPl_cg3ipBBEHOuq3sjbD_1_bS69_oNormVxMSpDFpNXC6vlVQ5Vq=
_gtu6&c=3DrspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg=3D=3D&ch=
=3DzAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g=3D=3D" alt=3D"htt=
ps://www.ap-now.com/public/5.cfm" target=3D"_blank"><span style=3D"font-siz=
e:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">platinum</sp=
an></a><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdan=
a','sans-serif';"> memberships.</span></div>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"color:#cc00cc=
;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:#cc00cc=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
Heads Up#1</b></span><span style=3D"font-size:10.0pt;line-height:115%;font-=
family:'Verdana','sans-serif';">: Everyone who participated in our Travel S=
urvey will receive their invitation to the webinar explaining the results. =
Your invite will come later this week. If you didn't participate but wish t=
o listen in, you can get information about it <a shape=3D"rect" href=3D"htt=
p://r20.rs6.net/tn.jsp?f=3D001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2=
WRAtnP3prMumBdSnlSQ2AsqohzfdikPHWMR-klWVSX20ZVOdwh_aO9adWU9E7bJ2AFIL0a5y0Ly=
SuDNRrziyjyZBylTNYM0zV--_y9d5JrFsY32QOdo3-4E7yFY7uqhuYYYfhg_faJOJ26Ov02fhbv=
CB0SHoxU=3D&c=3DrspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg=3D=
=3D&ch=3DzAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g=3D=3D" alt=
=3D"http://www.ap-now.com/products/item126.cfm" target=3D"_blank">here</a>.=
 It is included in our <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?=
f=3D001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3pqVB68lMMuiyeSrX=
9sq6sIWMH1AXzQozmQf_d_cPf_jpglRQoIhujg4G1dRs0jwrGXkdGLmmvyZ57zALFiMNXu_Ca-f=
0hMiNiiuJk2eTraRW5IrC1CDl4-VgKbx6yA0HYLZrQOKl6S8-gWIWThX1yhE=3D&c=3DrspIxzN=
ye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg=3D=3D&ch=3DzAvk97bzP_3wpvV8=
LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g=3D=3D" alt=3D"http://www.ap-now.com/=
products/item58.cfm" target=3D"_blank">basic</a>, </span><a shape=3D"rect" =
href=3D"http://r20.rs6.net/tn.jsp?f=3D001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOj=
w7aAijQlZc2WRAtnP3pgNY_AlFoEfgf3kafcsP-iW8yPcooX3maruuXRc2oR3fNNSgXivZ7tve8=
Zg-9Pd5qFr6bEKGhzI65RJtxNj99cvLRUG4znQxvft2i1Ur5ffNcwhgBMe1MrfBOFxBzpjM1jTF=
vtrUJXbKjQvtjj5KSEY=3D&c=3DrspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoC=
iBZglg=3D=3D&ch=3DzAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g=3D=
=3D" alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_blank"><s=
pan style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-=
serif';">webinar</span></a><span style=3D"font-size:10.0pt;line-height:115%=
;font-family:'Verdana','sans-serif';"> and </span><a shape=3D"rect" href=3D=
"http://r20.rs6.net/tn.jsp?f=3D001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQ=
lZc2WRAtnP3pkdmbFK4OAzTqN0cP6MmLwF6LzNLUY45guRVc2e9KKpl1uzznHi1F0rnxGxCF5Pn=
A2N-oGRxTGc9jblOXGTPl_cg3ipBBEHOuq3sjbD_1_bS69_oNormVxMSpDFpNXC6vlVQ5Vq_gtu=
6&c=3DrspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg=3D=3D&ch=3DzAv=
k97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g=3D=3D" alt=3D"https://w=
ww.ap-now.com/public/5.cfm" target=3D"_blank"><span style=3D"font-size:10.0=
pt;line-height:115%;font-family:'Verdana','sans-serif';">platinum</span></a=
><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sa=
ns-serif';"> memberships.</span></div>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"color:#00b0f0=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
&nbsp;</b></span></div>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"color:#00b0f0=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
Heads Up#2</b></span><span style=3D"font-size:10.0pt;line-height:115%;font-=
family:'Verdana','sans-serif';">: We'll run a sweepstakes later this week. =
It will only run for a few days. Details will appear in Thursday's issue - =
and as always, we'll have a small prize for everyone - not just the winner.=
 </span></div>
</span></div>
</div>
</span></div>
</div>
</span></div>
</div>
</div>
</span>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div>
<div><strong style=3D"color:#0067ce;font-size:10pt;font-family:Verdana, san=
s-serif;">Upcoming AP Now Webinars</strong></div>
</div>
</span></div>
</span></div>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;"> <span style=3D"color=
:#0067ce;font-size:10pt;font-family:Verdana,sans-serif;"><span style=3D"col=
or:#0067ce;font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"=
><strong><a href=3D"http://r20.rs6.net/tn.jsp?f=3D001CL1OFHn1REjwvQZeGgxQLF=
kM7wZcehiSOjw7aAijQlZc2WRAtnP3pgNY_AlFoEfgf3kafcsP-iW8yPcooX3maruuXRc2oR3fN=
NSgXivZ7tve8Zg-9Pd5qFr6bEKGhzI65RJtxNj99cvLRUG4znQxvft2i1Ur5ffNcwhgBMe1MrfB=
OFxBzpjM1jTFvtrUJXbKjQvtjj5KSEY=3D&c=3DrspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJ=
OFetIltXkaoCiBZglg=3D=3D&ch=3DzAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpw=
Bkf8hgl3g=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/item1=
0.cfm" target=3D"_blank"><span>webinar</span></a><span> and <a href=3D"http=
://r20.rs6.net/tn.jsp?f=3D001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2W=
RAtnP3pkdmbFK4OAzTqN0cP6MmLwF6LzNLUY45guRVc2e9KKpl1uzznHi1F0rnxGxCF5PnA2N-o=
GRxTGc9jblOXGTPl_cg3ipBBEHOuq3sjbD_1_bS69_oNormVxMSpDFpNXC6vlVQ5Vq_gtu6&c=
=3DrspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg=3D=3D&ch=3DzAvk97=
bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g=3D=3D" shape=3D"rect" alt=
=3D"https://www.ap-now.com/public/5.cfm" target=3D"_blank">platinum </a></s=
pan></strong></span><span style=3D"color:black;font-size:10pt;line-height:1=
15%;font-family:Verdana,sans-serif;">memberships</span><strong><span style=
=3D"color:black;font-size:10pt;line-height:115%;font-family:Verdana,sans-se=
rif;">.</span><span style=3D"font-size:10pt;line-height:115%;font-family:Ve=
rdana,sans-serif;">)</span></strong></span></span></div>
<div style=3D"color:#000000;font-weight:normal;font-family:Times-New-Roman;=
margin-top:0px;font-style:normal;text-align:left;">
<ul><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line-height:=
115%;font-family:Verdana,sans-serif;"><a href=3D"http://r20.rs6.net/tn.jsp?=
f=3D001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3po7HF7GEleVUZ75w=
roCgKLGCvL0-liGcp9y8Mbu_IFKvNCerFplJyqvA-j8UsDCtV_gIXgUS5LdgQiulde5P9ofwViZ=
EWREQtKCIUpxFiAYcXaSIooES6qT9jTXEVhHDXeWmI8VPnyTfpnYrBwprAmI=3D&c=3DrspIxzN=
ye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg=3D=3D&ch=3DzAvk97bzP_3wpvV8=
LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g=3D=3D" shape=3D"rect" alt=3D"http://=
www.ap-now.com/products/item61.cfm" target=3D"_blank">1099 Basics</a> Novem=
ber 9</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt=
;line-height:115%;font-family:Verdana,sans-serif;"><a style=3D"color:blue;t=
ext-decoration:underline;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3prMumBdSnlSQ2Asqo=
hzfdikPHWMR-klWVSX20ZVOdwh_aO9adWU9E7bJ2AFIL0a5y0LySuDNRrziyjyZBylTNYM0zV--=
_y9d5JrFsY32QOdo3-4E7yFY7uqhuYYYfhg_faJOJ26Ov02fhbvCB0SHoxU=3D&c=3DrspIxzNy=
e2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg=3D=3D&ch=3DzAvk97bzP_3wpvV8L=
lV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g=3D=3D" shape=3D"rect" linktype=3D"1" =
alt=3D"http://www.ap-now.com/products/item126.cfm" target=3D"_blank">Develo=
ping Issues: T&E Policy Survey Results</a> November 15</span></li><li style=
=3D"color:#000000;"><span style=3D"font-size:10pt;line-height:115%;font-fam=
ily:Verdana,sans-serif;"><a style=3D"color:blue;text-decoration:underline;"=
 track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D001CL1OFHn1REjwvQZeGgxQ=
LFkM7wZcehiSOjw7aAijQlZc2WRAtnP3prMumBdSnlSQXv384S2QjUX7qXAUWtdyyOEaKS07eFL=
ebWp-7ntfJ1gYBtUdUQ6d1YwcbQAVqBhw4ZhTULwqZdg93Z3U2wlZinAOyhXUKk4LFeN_phhvhp=
4ZxGlWSlq5qf3NrUMyG2WRI1vigLdbj70=3D&c=3DrspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4Q=
EJOFetIltXkaoCiBZglg=3D=3D&ch=3DzAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkG=
pwBkf8hgl3g=3D=3D" shape=3D"rect" linktype=3D"1" alt=3D"http://www.ap-now.c=
om/products/item127.cfm" target=3D"_blank">Fraud Prevention Best Practices<=
/a> December 7</span></li><li style=3D"color:#000000;"><span style=3D"font-=
size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><a href=3D"http=
://r20.rs6.net/tn.jsp?f=3D001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2W=
RAtnP3po7HF7GEleVUmwQkufZIeiM_0yaSj8sqoTgj414506_gSksMF4u7vCr8F7kQA2gtALCQi=
Es5WjHIQm-xiqWYrca08MI1awpXdYzhxyt2t0xT8c3Gx-oMID80L2oa3ZrIKeMsfN4TCKtXdRLS=
_rN7RtU=3D&c=3DrspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg=3D=3D=
&ch=3DzAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g=3D=3D" shape=
=3D"rect" alt=3D"http://www.ap-now.com/products/item60.cfm" target=3D"_blan=
k">Creating an Effective and Efficient Travel and Entertainment Expense Rei=
mbursement Policy</a> December 13</span></li></ul>
<div><span style=3D"color:blue !important;" track=3D"on" href=3D"http://www=
.ap-now.com/products/item39.cfm" shape=3D"rect" linktype=3D"1" target=3D"_b=
lank">
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"color:#e614=
c6;font-size:10pt;font-family:Verdana,sans-serif;"><b>Other Upcoming Progra=
ms</b></span></div>
</span></div>
</div>
<ul><li style=3D"color:#333333;"><span style=3D"font-size:10pt;line-height:=
115%;font-family:Verdana,sans-serif;"><strong><a style=3D"color:blue;text-d=
ecoration:underline;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D00=
1CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3ptlwPHNH7sQISo_HA8XFcv=
Ls_RM9KkCk9nvgUa4mmBWZ7Flj08W3rIKeF-90W8nWCiaWvE0PAYiRkrwvFP3RffRw4ZHrab9T7=
AU7rV9qb1Yk1SSAWHSXkeisrQ534yKp9ABjx36Sv9GB6uNN-M_VTyA=3D&c=3DrspIxzNye2DBn=
vL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg=3D=3D&ch=3DzAvk97bzP_3wpvV8LlV938=
jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g=3D=3D" shape=3D"rect" linktype=3D"1" alt=
=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_blank">Accounts P=
ayable Best Practice Certificate Program </a></strong>- a self-study with n=
o ongoing CPE requirements. </span>You can get the details about it <a styl=
e=3D"font-size:10pt;font-family:Verdana,sans-serif;" href=3D"http://r20.rs6=
.net/tn.jsp?f=3D001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3ptlw=
PHNH7sQISo_HA8XFcvLs_RM9KkCk9nvgUa4mmBWZ7Flj08W3rIKeF-90W8nWCiaWvE0PAYiRkrw=
vFP3RffRw4ZHrab9T7AU7rV9qb1Yk1SSAWHSXkeisrQ534yKp9ABjx36Sv9GB6uNN-M_VTyA=3D=
&c=3DrspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg=3D=3D&ch=3DzAvk=
97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g=3D=3D" shape=3D"rect" al=
t=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_blank">here</a><=
span style=3D"color:black;font-size:10pt;font-family:Verdana, sans-serif;">=
. </span><em style=3D"color:black;font-size:10pt;font-family:Verdana, sans-=
serif;">Enroll your entire department</em><span style=3D"color:black;font-s=
ize:10pt;font-family:Verdana, sans-serif;">; group rates available. Contact=
 publisher@ap-now.com for details.</span></li><li style=3D"color:#333333;">
<div><span style=3D"color:black;font-size:10pt;line-height:115%;font-family=
:Verdana,sans-serif;">
<div><span style=3D"color:#0000ff;"><strong><a style=3D"color:rgb(0, 0, 255=
);text-decoration:underline;" track=3D"on" href=3D"http://r20.rs6.net/tn.js=
p?f=3D001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3pkzDRi3KnpJDXj=
3_1CVttaWY2XTcSIW2nFrf0kGcn-Ri_k1dmpkv_OP3CiMasDZivtE-46yE6uJCjdfuZTVb0TnnR=
ndLwacicszMVcKHK8fhfG91oKyXfV53LLHtgfA8SxrFH6Slz-Kf_HRn5Dlysvc=3D&c=3DrspIx=
zNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg=3D=3D&ch=3DzAvk97bzP_3wpv=
V8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g=3D=3D" shape=3D"rect" linktype=3D"=
1" alt=3D"http://www.ap-now.com/products/item123.cfm" target=3D"_blank">109=
9 Seminar</a></strong></span> live in Oklahoma City on November 16</div>
</span></div>
</li><li style=3D"color:#000000;"><span style=3D"color:black;font-size:10pt=
;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;"><strong><a href=3D"ht=
tp://r20.rs6.net/tn.jsp?f=3D001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc=
2WRAtnP3poxGtIEHxJxwJ7vOig65MnFOZ1HdnegkNZOTpyMG__sKe8gtZP9l6-828wBrT1WMfFD=
mkfeYuh3qbY2DwThgmhVAjYbHww8bICs-vF7ARilJO_YvXAsCFmpE0lH1azQdCnvfYFJqx_coSH=
JNeYEfBe3jXqJsFIwHcg=3D=3D&c=3DrspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltX=
kaoCiBZglg=3D=3D&ch=3DzAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3=
g=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/1099-eWorksho=
ps.cfm" target=3D"_blank">1099 e-Workshops</a></strong> October 26, Decembe=
r 5 and Any Time Viewing after October 27 Reduced rates for webinar and pla=
tinum members; email <a href=3D"mailto:publisher@ap-now.com" shape=3D"rect"=
 target=3D"_blank">publisher@ap-now.com</a> for details</span></div>
</span></li><li style=3D"color:#000000;">
<div><span style=3D"color:black;font-size:10pt;line-height:115%;font-family=
:Verdana,sans-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;"><strong><a href=3D"ht=
tp://r20.rs6.net/tn.jsp?f=3D001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc=
2WRAtnP3pimDpllXZ36Olcme_-5AvhEncD8n5psxpl3GbH8Mv-cyd4jhfExFcF5JS3mWOwHG426=
KoeCeqdhJyFCZtKJLi9RFYW5RMZSBKNfRl1g9jDWcVqPxgyfKQeVZHw4uuxVFhpFKfVJQC5_iwA=
aMA7QIglo=3D&c=3DrspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg=3D=
=3D&ch=3DzAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g=3D=3D" shap=
e=3D"rect" alt=3D"http://www.ap-now.com/products/item95.cfm" target=3D"_bla=
nk">Form 1042-S and 1042 Reporting e-Workshop</a></strong> December 6 and A=
ny Time Viewing after December 7 Reduced rates for webinar and platinum mem=
bers; email <a href=3D"mailto:publisher@ap-now.com" shape=3D"rect" target=
=3D"_blank">publisher@ap-now.com</a> for details</span></div>
</span></div>
</li></ul>
</td></tr></table>       =20
                =20
                <table class=3D"BlockMargin" style=3D"display:table;margin-=
top:6px;" border=3D"0" width=3D"100%" cellpadding=3D"5" cellspacing=3D"0" i=
d=3D"content_LETTER.BLOCK4"><tr><td class=3D"MainText" style=3D"color:#8989=
49;font-size:10pt;font-family:Arial,Helvetica,sans-serif;" rowspan=3D"1" co=
lspan=3D"1" align=3D"left">
<div><span style=3D"color:#333333;">Regards,</span> <br /></div>
<div style=3D"color:#004db4;"><span style=3D"font-family:Comic Sans MS,Verd=
ana,Helvetica,sans-serif;"><em>Mary Schaeffer</em></span><br /></div>
<div style=3D"color:#004db4;">
<div style=3D"font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;">AP No=
w</div>
<div style=3D"color:black;font-weight:normal;font-family:Verdana,Geneva,Ari=
al,Helvetica,sans-serif;margin-top:0px;font-style:normal;text-align:left;">=
<span style=3D"color:#006666;"><b>Keeping up Just Got Easier</b></span><spa=
n>:</span></div>
<div style=3D"color:black;font-weight:normal;font-family:Verdana,Geneva,Ari=
al,Helvetica,sans-serif;margin-top:0px;font-style:normal;text-align:left;">=
<span style=3D"color:#993366;">AP Now Membership Options</span></div>
<ul><li style=3D"color:#004db4;"><span style=3D"font-size:10.0pt;font-famil=
y:'Arial','sans-serif';"><strong><a style=3D"color:blue;text-decoration:und=
erline;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D001CL1OFHn1REjw=
vQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3pndwhuet7dd3um5G7WPmkEk1k0dr7tOBMC2=
7HujGot6puUwIkX6DyPyQN8wcKO69ZXvoCRC9go_zD7Tp5xGzg9_f7r-l_EELQE0ijVXTH41tY-=
e_N1IkYSQwIMTnaMcTk_OjUWYR7UPJ76HbrSp1q7O7SAhHkrhnDR-RqcRKM8MvFn13M7_IqOmP6=
I91mAGRvg=3D=3D&c=3DrspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg=
=3D=3D&ch=3DzAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g=3D=3D" s=
hape=3D"rect" linktype=3D"1" alt=3D"http://www.ap-now.com/public/Accounts-P=
ayable-Now-Tomorrow-newsletter.cfm" target=3D"_blank">Newsletter</a></stron=
g> - Monthly 4-page quick read publication focused on emerging issues impac=
ting the accounts payable and payment function. Subscription now also inclu=
des the March AP Best Practices webinar and the fall AP Recognition Week we=
binar.</span></li><li style=3D"color:#004db4;"><span style=3D"font-size:10.=
0pt;font-family:'Arial','sans-serif';"><b><a style=3D"color:blue;text-decor=
ation:underline;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D001CL1=
OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3pkdmbFK4OAzTqN0cP6MmLwF6Lz=
NLUY45guRVc2e9KKpl1uzznHi1F0rnxGxCF5PnA2N-oGRxTGc9jblOXGTPl_cg3ipBBEHOuq3sj=
bD_1_bS69_oNormVxMSpDFpNXC6vlVQ5Vq_gtu6&c=3DrspIxzNye2DBnvL2vG6FVVU8YFCcj9Q=
-4QEJOFetIltXkaoCiBZglg=3D=3D&ch=3DzAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMw=
xkGpwBkf8hgl3g=3D=3D" shape=3D"rect" linktype=3D"1" alt=3D"https://www.ap-n=
ow.com/public/5.cfm" target=3D"_blank">Porta</a>l </b></span><span style=3D=
"font-size:10.0pt;font-family:'Arial','sans-serif';">- Newsletter (as descr=
ibed above)+ access to database filled with articles, tips and diagnostic c=
hecklists &nbsp;</span></li><li style=3D"color:#004db4;"><span style=3D"fon=
t-size:10.0pt;font-family:'Arial','sans-serif';"><b><a href=3D"http://r20.r=
s6.net/tn.jsp?f=3D001CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3pg=
NY_AlFoEfgf3kafcsP-iW8yPcooX3maruuXRc2oR3fNNSgXivZ7tve8Zg-9Pd5qFr6bEKGhzI65=
RJtxNj99cvLRUG4znQxvft2i1Ur5ffNcwhgBMe1MrfBOFxBzpjM1jTFvtrUJXbKjQvtjj5KSEY=
=3D&c=3DrspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4QEJOFetIltXkaoCiBZglg=3D=3D&ch=3Dz=
Avk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxkGpwBkf8hgl3g=3D=3D" shape=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></span><span style=
=3D"font-size:10.0pt;font-family:'Arial','sans-serif';">- All AP Now's one-=
hour webinars (2 per month except January when there's only one) </span></l=
i><li style=3D"color:#004db4;"><span style=3D"font-size:10.0pt;font-family:=
'Arial','sans-serif';"><strong><a style=3D"color:blue;text-decoration:under=
line;" track=3D"on" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D00=
1CL1OFHn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3pjm6drprHyNN5tJ1bhuESF=
0B7GUKR7kt2ioRpmAogR-BsQNRpVkFU1rY_G6Usl3tZlQlJO-uYqD6g7b-tuidnNfhXbrqdF1iA=
d3B23SOnafJ0QEjgaw3M5ha0hDZCrIJpEC4frQ0JIU5&c=3DrspIxzNye2DBnvL2vG6FVVU8YFC=
cj9Q-4QEJOFetIltXkaoCiBZglg=3D=3D&ch=3DzAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgM=
IJMwxkGpwBkf8hgl3g=3D=3D" linktype=3D"1" alt=3D"http://www.ap-now.com/publi=
c/5.cfm" target=3D"_blank">Anytime Viewing Pass</a></strong> - 25&nbsp; one=
-hour webcasts available for viewing at your convenience</span></li><li sty=
le=3D"color:#004db4;"><strong><span style=3D"font-size:10pt;font-family:&qu=
ot;Arial&quot;,&quot;sans-serif&quot;;"><a style=3D"color:blue;text-decorat=
ion:underline;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D001CL1OF=
Hn1REjwvQZeGgxQLFkM7wZcehiSOjw7aAijQlZc2WRAtnP3pkdmbFK4OAzTqN0cP6MmLwF6LzNL=
UY45guRVc2e9KKpl1uzznHi1F0rnxGxCF5PnA2N-oGRxTGc9jblOXGTPl_cg3ipBBEHOuq3sjbD=
_1_bS69_oNormVxMSpDFpNXC6vlVQ5Vq_gtu6&c=3DrspIxzNye2DBnvL2vG6FVVU8YFCcj9Q-4=
QEJOFetIltXkaoCiBZglg=3D=3D&ch=3DzAvk97bzP_3wpvV8LlV938jYF0JbJj7WjpgMIJMwxk=
GpwBkf8hgl3g=3D=3D" shape=3D"rect" linktype=3D"1" alt=3D"https://www.ap-now=
.com/public/5.cfm" target=3D"_blank">Platinum </a></span></strong>- Newslet=
ter + portal + Webinar Pass and more <span style=3D"color:#000000;">Plus An=
ytime Viewing Pass </span></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=3D112=
9334752115&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; 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 href=3D"mailto:pub=
lisher@ap-now.com" shape=3D"rect" 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;" href=3D"http://ui.constantcontact.c=
om/sa/fwtf.jsp?m=3D1101245055428&a=3D1129334752115&ea=3Dkathleen%40transoce=
an.com" shape=3D"rect" target=3D"_blank"><img border=3D"0" alt=3D"Gray" src=
=3D"https://imgssl.constantcontact.com/ui/images1/ftf_btn_1.gif" /></a><br =
/></div>
</div>
</div>
</td></tr></table>      =20
               =20
                <table border=3D"0" width=3D"100%" cellspacing=3D"0" cellpa=
dding=3D"10" id=3D"content_LETTER.BLOCK13"><tr><td class=3D"JOML" style=3D"=
font-variant:small-caps;color:#8F2936;text-decoration:none;font-size:12pt;f=
ont-family:Garamond,Times New Roman,Times,serif;text-align:center;" rowspan=
=3D"1" colspan=3D"1" align=3D"center"><img height=3D"63" vspace=3D"5" borde=
r=3D"0" name=3D"ACCOUNT.IMAGE.23" width=3D"70" alt=3D"Accounts Payable Now =
& Tomorrow" src=3D"http://files.constantcontact.com/4c102576001/1c7f93c9-97=
fc-46c6-920b-d0a5babff3dd.jpg" /></td></tr></table></td>
                <td width=3D"45" rowspan=3D"1" colspan=3D"1"><img height=3D=
"1" border=3D"0" width=3D"45" src=3D"http://img.constantcontact.com/letters=
/images/spacer.gif" /></td>
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g=3D"0" id=3D"content_LETTER.BLOCK10"><tr><td rowspan=3D"1" colspan=3D"1"><=
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