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    3 Questions, A Short Diagnostic, and A Reminder ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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3 Questions, A Short Diagnostic, and
A Reminder
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
True or False?
Here are three quick questions to see if your best practice knowledge is 100%. Are
the following statements true or false?

1. If HR gets the credit card (p-card or travel) back when an employee leaves, that
should be sufficient, even if the card is not canceled with the issuer.
2. FCPA is something only very large companies have to be concerned about
3. Once we have implemented best practices in AP, we are good to go and don't have
to worry about it anymore.
Responses
Hopefully you said false to all of the statements. Here's an explanation of why 
they are not true.

1. If the employee writes down the credit card number, the expiration date, and 
the three- or four digit code, they can use that information to go shopping to their
hearts content online. You can try and get the money back but it will be a battle
that many have lost. Learn more about P-card best practices on March 22nd, 2018 
with industry expert. Lynn Larson. You can get additional information about this
 session and/or register here [http://r20.rs6.net/tn.jsp?f=001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRhLhD8XF0mJJe99ghHr-iUINfOvocM7PdKGes_JebFe04PNAI-dciEUUVgn_7AmdnCakf3w7yKyF2--qWcUbO9d_ynK75fuDO_nOqh_mX0tk6cYAQb5lY6wbSN6s-no__szaeRNBcellkvlXNApIHZA=&c=1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q==&ch=mHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA==].
2.  Alas, the FCPA covers every single organization. Anyone doing business outside
the US should know the ins and outs of how their organization could be impacted.
 Learn more about . On January 24, 2018th we'll hold a webinar on What Every Company
(and AP Department) Needs to Know about FCPA. You can get additional information
 and/or register here [http://r20.rs6.net/tn.jsp?f=001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRsU44aBICWxa04AGzHgaDG5GycifC2utylmOa5KcdWL_Jberug-E1VZ_w1qPdLj3dX3hffLggKQ5bzcz9Zu4Vx2UAepzu4wn3ei__W9dY_kwPpU3SZdolbMgAf1HfNrwh-nB29NibNGzYpLSmC4KxwQ=&c=1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q==&ch=mHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA==].
3. It would be great if you could design your process to be best practice and not
have to worry about it after that. Another big sigh. The reality is with all the
 changes in technology and regulatory reporting requirements as well as the new 
frauds continually popping up, no organization can afford to rest on their laurels.
We'll hold our annual review of Best Practices on March 13th, 2018. You can get 
additional information about this session and/or register here [http://r20.rs6.net/tn.jsp?f=001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRpFlEXR3lJle8KDoR1DuXKWfiu7ZWM9KuxshnM1BUotkCYTzXbiLDZvljDurJxGUA3AiXAdRNnWHXiB4RO25QKoQf9ZjL3DWapRxEs8xVnAtOIXihqPXmQ82gB0WVQGOViJ4xsxxo3TYOf2K1agAHzs=&c=1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q==&ch=mHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA==].
Please note:The AP Best Practices session on March 13th is included in all our memberships.
You can start a Portal or Platinum membership here [http://r20.rs6.net/tn.jsp?f=001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRoPoo29G8AfwjSd19wjQiJll3NC2OVdPVbVOTshouxdM31F_tXQDFG0PCodR2VN2YDz4yKXoVDGZqmROQIMMBO6clL0Lomllf--sr7hREAf4V0WLN4WLvxL7KUouftjBwtlZxgxWVQgl&c=1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q==&ch=mHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA==].
You can get your webpass only here [http://r20.rs6.net/tn.jsp?f=001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRgRyXmB0JmSzMgiy8zuIgi0oyb-rysBKYDUPXqiNN2aBd_8knZ8UshEOIJZ9qcA22FstFLofrc56go3w8FPbpGjIUYeNbbvwVXk4W7i7enc-FZbEmP_WvoqS48MrTemgbeMDcaFIgZpcXVpS1ZS6-NI=&c=1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q==&ch=mHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA==],
the Basic membership only here [http://r20.rs6.net/tn.jsp?f=001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRlsbhYCObUijfXXdE9OWwm0jgswz68F48-p3Dxm5iN7u6DpO5Vx0FyXc9kxeZpCbELj8jj19CL6BT-diFL7WplqV7F89ZM7vphO_75yEi3yuLh4JQNT3YnN9PtQz63HXPVuUX6NFICF753AslPUTKQA=&c=1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q==&ch=mHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA==]
or the newsletter only here [http://r20.rs6.net/tn.jsp?f=001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRgC3UZn3n34HKcta-H_5Z4XnDAINeCM6YgslrzOILPwWZPjME9eYd1_Z3kKTL8XyjlWu7MS4fX45QqGQAuSktzJCHcL1Ud6PR2H05EkPE-ssk9zMhSF-A1zJVkjX7izNeiVmQpDvOM5ncu4f7t651Oc-5l7kyJokmwm9c4ijkIHzhfo5bD2UDmbXZOFTcWXm8A==&c=1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q==&ch=mHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA==].
The FCPA session and the p-card sessions are included only in webinar or Platinum
memberships.
Reminder: Do you have training dollars left in your budget? Why not use them to 
start a membership now. Group discounts are available for your whole group. Email
publisher@ap-now.com [mailto:publisher@ap-now.com] for a quote.
Short Diagnostic: Want to test your knowledge further? Take our Common Misconceptions
that Lead AP down the Wrong Path quiz here [http://r20.rs6.net/tn.jsp?f=001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRrebMhPS-aMDLR1cFjVofyvB9IePXH7cVaQk5qBHccLyfHCImYQi3HazBThs168jr8WmHBUZGJhrNLNPpeRnb9cjFmxfei-au71CFVLDTZ1EsJ3HO73yK5a9Zceag0465qNMd2FsdL9po9Rg45ErlpO7v2dH9gE5QxIth3sDjc3Z7LkNt4S1WquVKythbShGafBe7aClA7cM57DYM6ikLeexlGkV6rLl9Q==&c=1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q==&ch=mHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA==].
We've got over 20 more of these included in our portal, which is part of our Portal
or Platinum memberships. You can start them here [http://r20.rs6.net/tn.jsp?f=001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRoPoo29G8AfwjSd19wjQiJll3NC2OVdPVbVOTshouxdM31F_tXQDFG0PCodR2VN2YDz4yKXoVDGZqmROQIMMBO6clL0Lomllf--sr7hREAf4V0WLN4WLvxL7KUouftjBwtlZxgxWVQgl&c=1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q==&ch=mHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA==]
Do you have training dollars left in your budget? Why not use them to start a membership
now. Group discounts are available for your whole group. Email publisher@ap-now.com
[mailto:publisher@ap-now.com] for a quote.
Upcoming AP Now Webinars (  webinar [http://r20.rs6.net/tn.jsp?f=001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRgRyXmB0JmSzMgiy8zuIgi0oyb-rysBKYDUPXqiNN2aBd_8knZ8UshEOIJZ9qcA22FstFLofrc56go3w8FPbpGjIUYeNbbvwVXk4W7i7enc-FZbEmP_WvoqS48MrTemgbeMDcaFIgZpcXVpS1ZS6-NI=&c=1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q==&ch=mHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA==]
and platinum  [http://r20.rs6.net/tn.jsp?f=001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRoPoo29G8AfwjSd19wjQiJll3NC2OVdPVbVOTshouxdM31F_tXQDFG0PCodR2VN2YDz4yKXoVDGZqmROQIMMBO6clL0Lomllf--sr7hREAf4V0WLN4WLvxL7KUouftjBwtlZxgxWVQgl&c=1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q==&ch=mHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA==]memberships.)

* Creating an Effective and Efficient Travel and Entertainment Expense Reimbursement
Policy [http://r20.rs6.net/tn.jsp?f=001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRpGLJt5PKwgv2yk-bBPkyQXYtrO_pHyf4MCjH5qKKBzEFjU-NR39sFIDlmolh-5vTj2Tn4NqKuW6ipOVNK0EG7XMjmGJwCjftZ-l5zisKeb5vg-ZbypLfg_XF7I3i62610ezj8fMaKhhnyruXXZDEVk=&c=1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q==&ch=mHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA==]
December 13
*
Foreign Corrupt Practice Act [http://r20.rs6.net/tn.jsp?f=001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRsU44aBICWxa04AGzHgaDG5GycifC2utylmOa5KcdWL_Jberug-E1VZ_w1qPdLj3dX3hffLggKQ5bzcz9Zu4Vx2UAepzu4wn3ei__W9dY_kwPpU3SZdolbMgAf1HfNrwh-nB29NibNGzYpLSmC4KxwQ=&c=1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q==&ch=mHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA==]:
What AP and Accounting Need to Know January 24
*
QT Brief: AI & RPA: What Every AP and Accounting Professional Needs to Know February
6
*
Sales and Use Tax Best Practices [http://r20.rs6.net/tn.jsp?f=001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRq7y8I7bBA6Q-WnG0zd3AB6PWdYWAfHj-pv8QlMQhVtzZP7zqFm3VfKlXmHwIwB61klGsQM8NWU2BktpcTxMUda7b36tUkrkLh-gIrTtnvwZAppgaP7FpGvP1l6xvc-4ycqA_LQIaKpZE_r73Z8fCiQ=&c=1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q==&ch=mHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA==]
February 20
*
Accounts Payable Best Practices [http://r20.rs6.net/tn.jsp?f=001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRpFlEXR3lJle8KDoR1DuXKWfiu7ZWM9KuxshnM1BUotkCYTzXbiLDZvljDurJxGUA3AiXAdRNnWHXiB4RO25QKoQf9ZjL3DWapRxEs8xVnAtOIXihqPXmQ82gB0WVQGOViJ4xsxxo3TYOf2K1agAHzs=&c=1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q==&ch=mHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA==]
March 13
*
P-card Best Practices for AP [http://r20.rs6.net/tn.jsp?f=001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRhLhD8XF0mJJe99ghHr-iUINfOvocM7PdKGes_JebFe04PNAI-dciEUUVgn_7AmdnCakf3w7yKyF2--qWcUbO9d_ynK75fuDO_nOqh_mX0tk6cYAQb5lY6wbSN6s-no__szaeRNBcellkvlXNApIHZA=&c=1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q==&ch=mHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA==]
March 22
*
Travel & Entertainment Best Practices [http://r20.rs6.net/tn.jsp?f=001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRkmF6EnSfFXMMbiqVoHpfYLmYxeRNg0Rumm5tNxngi5ISzWyM9OgVFLlwjzMsKbyeqtlKRMAqhPFiCD6WaOXCJdEenXCSCN85VB4SXHY6Q18mly6qEc1QfAGYlPJImVltS2PbyQPDd_ncdMcumvku4Q=&c=1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q==&ch=mHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA==]
to Ensure IRS Compliance April 12
*
Electronic Payment Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRhKgnfa7RcUDWFV6fCY6ceij3WZQJqeqS0giwGmDsleQnin9T_C2gr1vb0aQMwhAuWM2ofMNUSQVUd0T9BYRy-z4WVm4S8fQdYeESm9D2Vpt1opw2T_bu3ldnW8629F5umrqVkTsjpM8_DIpisoEDPM=&c=1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q==&ch=mHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA==]
April 19
*
See the rest of the upcoming schedule for 2018 here [http://r20.rs6.net/tn.jsp?f=001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRhvy5HbrhHzODhusHvcYeY_pt-LW30SZjQ1-BWc3kJO84Z4TeZpa10aN6eR48jd1QRvECkCmda36N717CaJCcfN0Hkaipt0Ht4cK6feWhAxuhEjHHuTXZmUxlRfMxoN0H3SynbXrvyMJI1-pvPHsGwXioUmA1stteVIqCwGvvrUwygzfV4SzzRQ=&c=1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q==&ch=mHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA==].
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* Accounts Payable Best Practice Certificate Program  [http://r20.rs6.net/tn.jsp?f=001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRkM18o4bUBPvCgHddBQJmQSNBjutmVa6bbnrQUGqy-bCweoub0rqqLGz9vtmQSX8q2G6iAdwAl0GL8HhQbNFfik7JkaFGwvOzAR5s-iZJ7JhN-g_2YtXhAF1crEZhf46vzUxhKYLgVmcykw-UwJU22Y=&c=1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q==&ch=mHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA==]-
a self-study with no ongoing CPE requirements. You can get the details about it 
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Form 1042-S and 1042 Reporting e-Workshop [http://r20.rs6.net/tn.jsp?f=001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRugLmgD6C0hUEhRvpxXzb9Vvasp_jfYunxwx0De1DW_rpNriJYgqbsjdved6YPEp8agw-spZP9Ap04zEizJyM1E9Ipci3QgAp6wWEqTwq9lBC-XmkfneCoJFd-2O2VC606IuYYxvf9_O4dRsBWSEoeI=&c=1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q==&ch=mHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA==]
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ong>
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<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%;"><strong>
<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;"><str=
ong>
<div><span style=3D"line-height:115%;font-family:Verdana, sans-serif;">3 Qu=
estions, A Short Diagnostic, and <br />A Reminder</span></div>
</strong></span></div>
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</strong></span></div>
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</strong></span></div>
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</span></h1>
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ter">
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<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:left;">
<div style=3D"text-align:center;" align=3D"center"><span style=3D"line-heig=
ht: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;">
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;font-style:normal;text-align:left;">
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ly:Verdana,sans-serif;">
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<div style=3D"text-align:center;" align=3D"center"><span style=3D"line-heig=
ht:115%;font-family:Verdana,sans-serif;">
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-height:115%;font-family:Verdana,sans-serif;">
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;font-style:normal;text-align:left;">
<div style=3D"text-align:center;" align=3D"center"><span>
<div style=3D"color:#006e6d;font-weight:normal;font-size:12pt;font-family:T=
imes-New-Roman;margin-top:0px;font-style:normal;text-align:left;">
<div style=3D"text-align:center;" align=3D"center">
<div><span style=3D"font-family:Verdana,sans-serif;">
<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"font=
-family:Verdana,sans-serif;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"font=
-family:Verdana,sans-serif;">
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;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">
<div>
<div><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"margin-left:0.25in;font-weight:normal;font-family:Times-New-R=
oman;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"><span style=3D"line=
-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"font-weight:normal;line-height:normal;font-family:Times-New-R=
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;">
<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"><span style=3D"line=
-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:center;" align=3D"center">&nbsp; &nbsp;&nbsp;=
<img height=3D"147" vspace=3D"5" border=3D"0" name=3D"ACCOUNT.IMAGE.37" hsp=
ace=3D"5" width=3D"300" src=3D"http://files.constantcontact.com/4c102576001=
/da26d5db-e7e5-4a0c-886a-10eb62a72d86.jpg"> &nbsp;</img></div>
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:Verdana,sans-serif;">&nbsp;</span></div>
</span></div>
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</div>
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</div>
</div>
</td></tr></table>       =20
                <table style=3D"display:table;" border=3D"0" width=3D"100%"=
 cellpadding=3D"5" cellspacing=3D"0" id=3D"content_LETTER.BLOCK3"><tr><td s=
tyle=3D"color:#333333;font-size:10pt;font-family:Arial,Helvetica,sans-serif=
;" rowspan=3D"1" colspan=3D"1" align=3D"left">
<div style=3D"margin-top:0px;margin-bottom:0px;"><strong>Dear Kathleen</str=
ong></div>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"background-=
color:white;font-size:10pt;line-height:115%;font-family:Verdana, sans-serif=
;">
<div style=3D"margin:0in 0in 10pt;">
<div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">&nbsp;</span></div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div style=3D"margin:0in 0in 10pt;">
<div><span style=3D"font-size:10pt;">
<div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><span style=3D"color:#00b0=
f0;font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;">
<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 0pt;line-height:normal;">
<div style=3D"display:inline !important;">
<div><span style=3D"color:#222222;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;">
<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"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;">
<div style=3D"margin:0in 0in 0pt;display:inline !important;line-height:norm=
al;">
<div style=3D"display:inline !important;">
<div style=3D"display:inline !important;"><span style=3D"color:#222222;font=
-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">
<div style=3D"color:black;display:inline !important;font-family:Times-New-R=
oman;margin-top:0px;">
<div style=3D"display:inline !important;margin-top:0px;"><span style=3D"fon=
t-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">
<div>
<div><span style=3D"color:#00b0f0;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b>True or False?</b></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">Here are three quick questions to see if your best practice=
 knowledge is 100%. Are the following statements true or false?</span></div=
>
<ol><li><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verda=
na','sans-serif';">If HR gets the credit card (p-card or travel) back when =
an employee leaves, that should be sufficient, even if the card is not canc=
eled with the issuer.</span></li><li><span style=3D"font-size:10.0pt;line-h=
eight:115%;font-family:'Verdana','sans-serif';">FCPA is something only very=
 large companies have to be concerned about</span></li><li><span style=3D"f=
ont-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">Once =
we have implemented best practices in AP, we are good to go and don't have =
to worry about it anymore.</span></li></ol>
<div><span style=3D"color:#7030a0;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b>Responses</b></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">Hopefully you said false to all of the statements. Here's a=
n explanation of why they are not true. </span></div>
<ol><li><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verda=
na','sans-serif';">If the employee writes down the credit card number, the =
expiration date, and the three- or four digit code, they can use that infor=
mation to go shopping to their hearts content online. You can try and get t=
he money back but it will be a battle that many have lost. Learn more about=
 P-card best practices on March 22nd, 2018 with industry expert. Lynn Larso=
n. You can get additional information about this session and/or register <a=
 shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001TEg95zsxiX5UaQCJ4q=
PCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRhLhD8XF0mJJe99ghHr-iUINfOvocM7PdKGes_Jeb=
Fe04PNAI-dciEUUVgn_7AmdnCakf3w7yKyF2--qWcUbO9d_ynK75fuDO_nOqh_mX0tk6cYAQb5l=
Y6wbSN6s-no__szaeRNBcellkvlXNApIHZA=3D&c=3D1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5j=
vc4DJyImQ9yaLd5M5-VV0Q=3D=3D&ch=3DmHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-Px=
bFT4uDsFEWfrA=3D=3D" alt=3D"http://www.ap-now.com/products/item65.cfm" targ=
et=3D"_blank">here</a>.<br /><br /> </span></li><li><span style=3D"font-siz=
e:7pt;line-height:normal;font-family:'Times New Roman';font-stretch:normal;=
font-variant-numeric:normal;">&nbsp;</span><span style=3D"font-size:10.0pt;=
line-height:115%;font-family:'Verdana','sans-serif';">Alas, the FCPA covers=
 every single organization. Anyone doing business outside the US should kno=
w the ins and outs of how their organization could be impacted. Learn more =
about . On January 24, 2018<sup>th</sup> we'll hold a webinar on What Every=
 Company (and AP Department) Needs to Know about FCPA. You can get addition=
al information and/or register <a shape=3D"rect" href=3D"http://r20.rs6.net=
/tn.jsp?f=3D001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRsU44aBI=
CWxa04AGzHgaDG5GycifC2utylmOa5KcdWL_Jberug-E1VZ_w1qPdLj3dX3hffLggKQ5bzcz9Zu=
4Vx2UAepzu4wn3ei__W9dY_kwPpU3SZdolbMgAf1HfNrwh-nB29NibNGzYpLSmC4KxwQ=3D&c=
=3D1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q=3D=3D&ch=3DmHaO8N=
MXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA=3D=3D" alt=3D"http://www.a=
p-now.com/products/item47.cfm" target=3D"_blank">here</a>.<br /><br /> </sp=
an></li><li><span style=3D"font-size:10.0pt;line-height:115%;font-family:'V=
erdana','sans-serif';">It would be great if you could design your process t=
o be best practice and not have to worry about it after that. Another big s=
igh. The reality is with all the changes in technology and regulatory repor=
ting requirements as well as the new frauds continually popping up, no orga=
nization can afford to rest on their laurels. We'll hold our annual review =
of Best Practices on March 13<sup>th</sup>, 2018. You can get additional in=
formation about this session and/or register <a shape=3D"rect" href=3D"http=
://r20.rs6.net/tn.jsp?f=3D001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5=
pb2KsiRpFlEXR3lJle8KDoR1DuXKWfiu7ZWM9KuxshnM1BUotkCYTzXbiLDZvljDurJxGUA3AiX=
AdRNnWHXiB4RO25QKoQf9ZjL3DWapRxEs8xVnAtOIXihqPXmQ82gB0WVQGOViJ4xsxxo3TYOf2K=
1agAHzs=3D&c=3D1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q=3D=3D=
&ch=3DmHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA=3D=3D" alt=3D"=
http://www.ap-now.com/products/item39.cfm" target=3D"_blank">here</a>. </sp=
an></li></ol>
<div><span style=3D"color:#00b050;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b>Please note:</b></span><span style=3D"font=
-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">The AP B=
est Practices session on March 13<sup>th</sup> is included in all our membe=
rships. You can start a Portal or Platinum membership <a shape=3D"rect" hre=
f=3D"http://r20.rs6.net/tn.jsp?f=3D001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY70=
68x6XobB5pb2KsiRoPoo29G8AfwjSd19wjQiJll3NC2OVdPVbVOTshouxdM31F_tXQDFG0PCodR=
2VN2YDz4yKXoVDGZqmROQIMMBO6clL0Lomllf--sr7hREAf4V0WLN4WLvxL7KUouftjBwtlZxgx=
WVQgl&c=3D1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q=3D=3D&ch=
=3DmHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA=3D=3D" alt=3D"htt=
ps://www.ap-now.com/public/5.cfm" target=3D"_blank">here</a>. You can get y=
our webpass only <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D00=
1TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRgRyXmB0JmSzMgiy8zuIgi=
0oyb-rysBKYDUPXqiNN2aBd_8knZ8UshEOIJZ9qcA22FstFLofrc56go3w8FPbpGjIUYeNbbvwV=
Xk4W7i7enc-FZbEmP_WvoqS48MrTemgbeMDcaFIgZpcXVpS1ZS6-NI=3D&c=3D1LG_WnBQ76Q1l=
SViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q=3D=3D&ch=3DmHaO8NMXjYBvFyYIE2UA0l=
ErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA=3D=3D" alt=3D"http://www.ap-now.com/produc=
ts/item10.cfm" target=3D"_blank">here</a>, the Basic membership only <a sha=
pe=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001TEg95zsxiX5UaQCJ4qPCUv=
lKmAe9LiRw3pY7068x6XobB5pb2KsiRlsbhYCObUijfXXdE9OWwm0jgswz68F48-p3Dxm5iN7u6=
DpO5Vx0FyXc9kxeZpCbELj8jj19CL6BT-diFL7WplqV7F89ZM7vphO_75yEi3yuLh4JQNT3YnN9=
PtQz63HXPVuUX6NFICF753AslPUTKQA=3D&c=3D1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4D=
JyImQ9yaLd5M5-VV0Q=3D=3D&ch=3DmHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4=
uDsFEWfrA=3D=3D" alt=3D"http://www.ap-now.com/products/item58.cfm" target=
=3D"_blank">here</a> or the newsletter only <a shape=3D"rect" href=3D"http:=
//r20.rs6.net/tn.jsp?f=3D001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5p=
b2KsiRgC3UZn3n34HKcta-H_5Z4XnDAINeCM6YgslrzOILPwWZPjME9eYd1_Z3kKTL8XyjlWu7M=
S4fX45QqGQAuSktzJCHcL1Ud6PR2H05EkPE-ssk9zMhSF-A1zJVkjX7izNeiVmQpDvOM5ncu4f7=
t651Oc-5l7kyJokmwm9c4ijkIHzhfo5bD2UDmbXZOFTcWXm8A=3D=3D&c=3D1LG_WnBQ76Q1lSV=
iwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q=3D=3D&ch=3DmHaO8NMXjYBvFyYIE2UA0lEr=
ZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA=3D=3D" alt=3D"http://www.ap-now.com/public/A=
ccounts-Payable-Now-Tomorrow-newsletter.cfm" target=3D"_blank">here</a>. Th=
e FCPA session and the p-card sessions are included only in webinar or Plat=
inum memberships.</span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><br /></span></div>
<div><span style=3D"color:#cc00cc;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b>Reminder:</b></span><span style=3D"font-si=
ze:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"> Do you hav=
e training dollars left in your budget? Why not use them to start a members=
hip now. Group discounts are available for your whole group. Email <a shape=
=3D"rect" href=3D"mailto:publisher@ap-now.com" target=3D"_blank">publisher@=
ap-now.com</a> for a quote.</span></div>
<div><span style=3D"color:#e46c0a;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b><br /></b></span></div>
<div><span style=3D"color:#e46c0a;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b>Short Diagnostic</b></span><span style=3D"=
color:#e46c0a;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans=
-serif';">: </span><span style=3D"font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';">Want to test your knowledge further? Take our=
 Common Misconceptions that Lead AP down the Wrong Path quiz <a shape=3D"re=
ct" href=3D"http://r20.rs6.net/tn.jsp?f=3D001TEg95zsxiX5UaQCJ4qPCUvlKmAe9Li=
Rw3pY7068x6XobB5pb2KsiRrebMhPS-aMDLR1cFjVofyvB9IePXH7cVaQk5qBHccLyfHCImYQi3=
HazBThs168jr8WmHBUZGJhrNLNPpeRnb9cjFmxfei-au71CFVLDTZ1EsJ3HO73yK5a9Zceag046=
5qNMd2FsdL9po9Rg45ErlpO7v2dH9gE5QxIth3sDjc3Z7LkNt4S1WquVKythbShGafBe7aClA7c=
M57DYM6ikLeexlGkV6rLl9Q=3D=3D&c=3D1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ=
9yaLd5M5-VV0Q=3D=3D&ch=3DmHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFE=
WfrA=3D=3D" alt=3D"http://www.ap-now.com/public/AP-Nows-Common-Misconceptio=
ns-that-Cause-Problems-in-Accounts-Payable.cfm" target=3D"_blank">here</a>.=
 We've got over 20 more of these included in our portal, which is part of o=
ur Portal or Platinum memberships. You can start them <a shape=3D"rect" hre=
f=3D"http://r20.rs6.net/tn.jsp?f=3D001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY70=
68x6XobB5pb2KsiRoPoo29G8AfwjSd19wjQiJll3NC2OVdPVbVOTshouxdM31F_tXQDFG0PCodR=
2VN2YDz4yKXoVDGZqmROQIMMBO6clL0Lomllf--sr7hREAf4V0WLN4WLvxL7KUouftjBwtlZxgx=
WVQgl&c=3D1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q=3D=3D&ch=
=3DmHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA=3D=3D" alt=3D"htt=
ps://www.ap-now.com/public/5.cfm" target=3D"_blank">here</a></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">Do you have training dollars left in your budget? Why not u=
se them to start a membership now. Group discounts are available for your w=
hole group. Email <a shape=3D"rect" href=3D"mailto:publisher@ap-now.com" ta=
rget=3D"_blank">publisher@ap-now.com</a> for a quote.</span></div>
<br /></div>
</span></div>
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</span></div>
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</div>
</span></div>
</div>

<b>
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rgin-top:0px;font-style:normal;text-align:left;"><b>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;">
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rgin-top:0;font-style:normal;text-align:left;">
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rgin-top:0;font-style:normal;text-align:left;">
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rgin-top:0px;font-style:normal;text-align:left;">
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rgin-top:0px;font-style:normal;text-align:left;">
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<div style=3D"display:inline !important;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><b style=3D"color:#00b0f0;fo=
nt-size:10pt;font-family:Verdana, sans-serif;"><b style=3D"color:#00b0f0;fo=
nt-size:10pt;font-family:Verdana, sans-serif;">&nbsp;</b></b>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><b style=3D"color:#00b0f0;=
font-size:10pt;font-family:Verdana, sans-serif;"><b style=3D"color:#00b0f0;=
font-size:10pt;font-family:Verdana, sans-serif;"><b>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"margin:0in 0in 0pt;line-height:normal;">
<div style=3D"display:inline !important;"><span style=3D"color:#222222;font=
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rgin-top:0;font-style:normal;text-align:left;">
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-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 href=3D"http://r20.rs6.net/tn.jsp?f=3D001TEg95zsxi=
X5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRgRyXmB0JmSzMgiy8zuIgi0oyb-rysBK=
YDUPXqiNN2aBd_8knZ8UshEOIJZ9qcA22FstFLofrc56go3w8FPbpGjIUYeNbbvwVXk4W7i7enc=
-FZbEmP_WvoqS48MrTemgbeMDcaFIgZpcXVpS1ZS6-NI=3D&c=3D1LG_WnBQ76Q1lSViwetEVS6=
kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q=3D=3D&ch=3DmHaO8NMXjYBvFyYIE2UA0lErZRHRRW-G=
o9wsDZ-PxbFT4uDsFEWfrA=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/p=
roducts/item10.cfm" target=3D"_blank">webinar</a> and <a href=3D"http://r20=
.rs6.net/tn.jsp?f=3D001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2Ksi=
RoPoo29G8AfwjSd19wjQiJll3NC2OVdPVbVOTshouxdM31F_tXQDFG0PCodR2VN2YDz4yKXoVDG=
ZqmROQIMMBO6clL0Lomllf--sr7hREAf4V0WLN4WLvxL7KUouftjBwtlZxgxWVQgl&c=3D1LG_W=
nBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q=3D=3D&ch=3DmHaO8NMXjYBvFy=
YIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA=3D=3D" shape=3D"rect" alt=3D"https=
://www.ap-now.com/public/5.cfm" target=3D"_blank">platinum </a></strong></s=
pan><span style=3D"color:black;font-size:10pt;line-height:115%;">membership=
s</span><strong><span style=3D"color:black;font-size:10pt;line-height:115%;=
">.</span><span style=3D"font-size:10pt;line-height:115%;">)</span></strong=
></span></span></b></span></div>
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</span></div>
</b></b></b></div>
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</span></div>
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</b></div>
</b></span></div>
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</div>
</span></div>
<div style=3D"color:#000000;font-weight:normal;font-family:Times-New-Roman;=
margin-top:0px;font-style:normal;text-align:left;">
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115%;font-family:Verdana,sans-serif;"><a href=3D"http://r20.rs6.net/tn.jsp?=
f=3D001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRpGLJt5PKwgv2yk-=
bBPkyQXYtrO_pHyf4MCjH5qKKBzEFjU-NR39sFIDlmolh-5vTj2Tn4NqKuW6ipOVNK0EG7XMjmG=
JwCjftZ-l5zisKeb5vg-ZbypLfg_XF7I3i62610ezj8fMaKhhnyruXXZDEVk=3D&c=3D1LG_WnB=
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cember 13</span></li><li style=3D"color:#000000;"><span style=3D"font-size:=
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<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRsU44aBICWxa04AGzHgaDG5=
GycifC2utylmOa5KcdWL_Jberug-E1VZ_w1qPdLj3dX3hffLggKQ5bzcz9Zu4Vx2UAepzu4wn3e=
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rZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA=3D=3D" alt=3D"http://www.ap-now.com/product=
s/item47.cfm" target=3D"_blank">Foreign Corrupt Practice Act</a>: What AP a=
nd Accounting Need to Know January 24</span><span style=3D"font-size:10.0pt=
;line-height:115%;font-family:'Verdana','sans-serif';">&nbsp;</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
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<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">QT Brief: AI & RPA: What Every AP and Accounting Profession=
al Needs to Know February 6</span><span style=3D"font-size:10.0pt;line-heig=
ht:115%;font-family:'Verdana','sans-serif';">&nbsp;</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRq7y8I7bBA6Q-WnG0zd3AB6=
PWdYWAfHj-pv8QlMQhVtzZP7zqFm3VfKlXmHwIwB61klGsQM8NWU2BktpcTxMUda7b36tUkrkLh=
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ViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q=3D=3D&ch=3DmHaO8NMXjYBvFyYIE2UA0lE=
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s/item54.cfm" target=3D"_blank">Sales and Use Tax Best Practices</a> Februa=
ry 20</span><span style=3D"font-size:10.0pt;line-height:115%;font-family:'V=
erdana','sans-serif';">&nbsp;</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
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s/item39.cfm" target=3D"_blank">Accounts Payable Best Practices</a> March 1=
3</span><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verda=
na','sans-serif';">&nbsp;</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
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<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
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span></div>
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<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
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s/item25.cfm" target=3D"_blank">Travel & Entertainment Best Practices</a> t=
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</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
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<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
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s/item37.cfm" target=3D"_blank">Electronic Payment Fraud Prevention Best Pr=
actices</a> April 19</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"font-size:1=
0.0pt;line-height:115%;font-family:'Verdana','sans-serif';">See the rest of=
 the upcoming schedule for 2018 <a shape=3D"rect" href=3D"http://r20.rs6.ne=
t/tn.jsp?f=3D001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRhvy5Hb=
rhHzODhusHvcYeY_pt-LW30SZjQ1-BWc3kJO84Z4TeZpa10aN6eR48jd1QRvECkCmda36N717Ca=
JCcfN0Hkaipt0Ht4cK6feWhAxuhEjHHuTXZmUxlRfMxoN0H3SynbXrvyMJI1-pvPHsGwXioUmA1=
stteVIqCwGvvrUwygzfV4SzzRQ=3D&c=3D1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ=
9yaLd5M5-VV0Q=3D=3D&ch=3DmHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFE=
WfrA=3D=3D" alt=3D"http://www.ap-now.com/public/Accounts-Payable-Webinar-Sc=
hedule-2018.cfm" target=3D"_blank">here</a></span><span style=3D"font-size:=
10pt;">.</span></div>
</span></div>
</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=
1TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRkM18o4bUBPvCgHddBQJmQ=
SNBjutmVa6bbnrQUGqy-bCweoub0rqqLGz9vtmQSX8q2G6iAdwAl0GL8HhQbNFfik7JkaFGwvOz=
AR5s-iZJ7JhN-g_2YtXhAF1crEZhf46vzUxhKYLgVmcykw-UwJU22Y=3D&c=3D1LG_WnBQ76Q1l=
SViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q=3D=3D&ch=3DmHaO8NMXjYBvFyYIE2UA0l=
ErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA=3D=3D" shape=3D"rect" linktype=3D"1" alt=
=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_blank">Accounts P=
ayable Best Practice Certificate Program </a></strong>- a self-study with n=
o ongoing CPE requirements. </span>You can get the details about it <a styl=
e=3D"font-size:10pt;font-family:Verdana, sans-serif;" href=3D"http://r20.rs=
6.net/tn.jsp?f=3D001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRkM=
18o4bUBPvCgHddBQJmQSNBjutmVa6bbnrQUGqy-bCweoub0rqqLGz9vtmQSX8q2G6iAdwAl0GL8=
HhQbNFfik7JkaFGwvOzAR5s-iZJ7JhN-g_2YtXhAF1crEZhf46vzUxhKYLgVmcykw-UwJU22Y=
=3D&c=3D1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q=3D=3D&ch=3Dm=
HaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA=3D=3D" shape=3D"rect"=
 alt=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_blank">here</=
a><span style=3D"color:black;font-size:10pt;font-family:Verdana, sans-serif=
;">. </span><em style=3D"color:black;font-size:10pt;font-family:Verdana, sa=
ns-serif;">Enroll your entire department</em><span style=3D"color:black;fon=
t-size:10pt;font-family:Verdana, sans-serif;">; group rates available. Cont=
act publisher@ap-now.com for details.</span></li><li style=3D"color:#333333=
;">
<div><span style=3D"color:black;font-size:10pt;line-height:115%;font-family=
:Verdana,sans-serif;">
<div><strong style=3D"font-size:10pt;"><a href=3D"http://r20.rs6.net/tn.jsp=
?f=3D001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRuAaOLEcnC-QxId=
S96fgCB9mB_zfXLCrg_lVKLQtyDy-fLEKA8QUenyeWNkVUq_K85xHVWIiFqJVSkOlkv26TVhfad=
UaFm09SKF2NCbJ0zvK03f8-8go4O89bJZdgifcezDS3ScwjtKXs3ubZw6x3xupmVbQXCHTog=3D=
=3D&c=3D1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q=3D=3D&ch=3Dm=
HaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA=3D=3D" shape=3D"rect"=
 alt=3D"http://www.ap-now.com/products/1099-eWorkshops.cfm" target=3D"_blan=
k">1099 e-Workshops</a></strong><span style=3D"font-size:10pt;">&nbsp; Avai=
lable on an Any Time Viewing basis&nbsp;</span></div>
</span></div>
</li><li style=3D"color:#333333;">
<div><strong style=3D"font-size:10pt;"><a href=3D"http://r20.rs6.net/tn.jsp=
?f=3D001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRugLmgD6C0hUEhR=
vpxXzb9Vvasp_jfYunxwx0De1DW_rpNriJYgqbsjdved6YPEp8agw-spZP9Ap04zEizJyM1E9Ip=
ci3QgAp6wWEqTwq9lBC-XmkfneCoJFd-2O2VC606IuYYxvf9_O4dRsBWSEoeI=3D&c=3D1LG_Wn=
BQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q=3D=3D&ch=3DmHaO8NMXjYBvFyY=
IE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA=3D=3D" shape=3D"rect" alt=3D"http:/=
/www.ap-now.com/products/item95.cfm" target=3D"_blank">Form 1042-S and 1042=
 Reporting e-Workshop</a>&nbsp;</strong><span style=3D"font-size:13.3333px;=
font-family:Verdana, sans-serif;"><strong>Available on an Any Time Viewing =
basis&nbsp;&nbsp;</strong></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" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D=
001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRgC3UZn3n34HKcta-H_5=
Z4XnDAINeCM6YgslrzOILPwWZPjME9eYd1_Z3kKTL8XyjlWu7MS4fX45QqGQAuSktzJCHcL1Ud6=
PR2H05EkPE-ssk9zMhSF-A1zJVkjX7izNeiVmQpDvOM5ncu4f7t651Oc-5l7kyJokmwm9c4ijkI=
Hzhfo5bD2UDmbXZOFTcWXm8A=3D=3D&c=3D1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyIm=
Q9yaLd5M5-VV0Q=3D=3D&ch=3DmHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsF=
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yable-Now-Tomorrow-newsletter.cfm" target=3D"_blank">Newsletter</a>&nbsp;</=
strong></span>- <span style=3D"color:#000000;font-size:10pt;font-family:Ari=
al, sans-serif;">Monthly 4-page quick read publication focused on emerging =
issues impacting the accounts payable and payment function. Subscription no=
w also includes the March AP Best Practices webinar and the fall AP Recogni=
tion Week webinar</span><span style=3D"font-size:10pt;font-family:Arial, sa=
ns-serif;">.</span></li><li style=3D"color:#004db4;"><span style=3D"font-si=
ze:10.0pt;font-family:'Arial','sans-serif';"><strong><a style=3D"color:blue=
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RlsbhYCObUijfXXdE9OWwm0jgswz68F48-p3Dxm5iN7u6DpO5Vx0FyXc9kxeZpCbELj8jj19CL6=
BT-diFL7WplqV7F89ZM7vphO_75yEi3yuLh4JQNT3YnN9PtQz63HXPVuUX6NFICF753AslPUTKQ=
A=3D&c=3D1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q=3D=3D&ch=3D=
mHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA=3D=3D" linktype=3D"1=
" alt=3D"http://www.ap-now.com/products/item58.cfm" target=3D"_blank">Basic=
</a>&nbsp;</strong></span>- <span style=3D"color:#000000;">includes Newslet=
ter as described above + 4 Developing Issues webinars</span></li><li style=
=3D"color:#004db4;"><span style=3D"font-size:10.0pt;font-family:'Arial','sa=
ns-serif';"><b><a style=3D"color:blue;text-decoration:underline;" track=3D"=
on" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001TEg95zsxiX5UaQC=
J4qPCUvlKmAe9LiRw3pY7068x6XobB5pb2KsiRoPoo29G8AfwjSd19wjQiJll3NC2OVdPVbVOTs=
houxdM31F_tXQDFG0PCodR2VN2YDz4yKXoVDGZqmROQIMMBO6clL0Lomllf--sr7hREAf4V0WLN=
4WLvxL7KUouftjBwtlZxgxWVQgl&c=3D1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9y=
aLd5M5-VV0Q=3D=3D&ch=3DmHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWf=
rA=3D=3D" linktype=3D"1" alt=3D"https://www.ap-now.com/public/5.cfm" target=
=3D"_blank">Porta</a>l </b></span><span style=3D"font-size:10.0pt;font-fami=
ly:'Arial','sans-serif';">- <span style=3D"color:#000000;">Newsletter (as d=
escribed above)+ access to database filled with articles, tips and diagnost=
ic checklists &nbsp;</span></span></li><li style=3D"color:#004db4;"><span s=
tyle=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"><b><a shape=3D"=
rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001TEg95zsxiX5UaQCJ4qPCUvlKmAe9=
LiRw3pY7068x6XobB5pb2KsiRgRyXmB0JmSzMgiy8zuIgi0oyb-rysBKYDUPXqiNN2aBd_8knZ8=
UshEOIJZ9qcA22FstFLofrc56go3w8FPbpGjIUYeNbbvwVXk4W7i7enc-FZbEmP_WvoqS48MrTe=
mgbeMDcaFIgZpcXVpS1ZS6-NI=3D&c=3D1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9=
yaLd5M5-VV0Q=3D=3D&ch=3DmHaO8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEW=
frA=3D=3D" alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_bla=
nk"><span style=3D"color:blue;">Annual Webinar Pass</span></a> </b></span><=
span style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';">- <span s=
tyle=3D"color:#000000;">All AP Now's one-hour webinars (2 per month except =
January when there's only one) </span></span></li><li style=3D"color:#004db=
4;"><span style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"><str=
ong><a style=3D"color:blue;text-decoration:underline;" track=3D"on" href=3D=
"http://r20.rs6.net/tn.jsp?f=3D001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6=
XobB5pb2KsiRrebMhPS-aMDtnyaBPY2mwFVz99QXjo6NNClHMNgClSxSk2HYkJoICMlhts9ZELU=
JmrFgI9GyaqnDDQbOdVzx4JCSX2RN4bwEXYBHWlzRCXLOafUezzLFfQk9zWTFLb2yotIOkBvbh-=
n&c=3D1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q=3D=3D&ch=3DmHa=
O8NMXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA=3D=3D" shape=3D"rect" l=
inktype=3D"1" alt=3D"http://www.ap-now.com/public/5.cfm" target=3D"_blank">=
Anytime Viewing Pass</a>&nbsp;</strong></span>&nbsp;2<span style=3D"color:#=
000000;">5&nbsp; one-hour webcasts available for viewing at your convenienc=
e</span></li><li style=3D"color:#004db4;"><strong><span style=3D"font-size:=
10pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;"><a style=3D"col=
or:blue;text-decoration:underline;" track=3D"on" shape=3D"rect" href=3D"htt=
p://r20.rs6.net/tn.jsp?f=3D001TEg95zsxiX5UaQCJ4qPCUvlKmAe9LiRw3pY7068x6XobB=
5pb2KsiRoPoo29G8AfwjSd19wjQiJll3NC2OVdPVbVOTshouxdM31F_tXQDFG0PCodR2VN2YDz4=
yKXoVDGZqmROQIMMBO6clL0Lomllf--sr7hREAf4V0WLN4WLvxL7KUouftjBwtlZxgxWVQgl&c=
=3D1LG_WnBQ76Q1lSViwetEVS6kTMU4Ix5jvc4DJyImQ9yaLd5M5-VV0Q=3D=3D&ch=3DmHaO8N=
MXjYBvFyYIE2UA0lErZRHRRW-Go9wsDZ-PxbFT4uDsFEWfrA=3D=3D" linktype=3D"1" alt=
=3D"https://www.ap-now.com/public/5.cfm" target=3D"_blank">Platinum </a></s=
pan></strong>- <span style=3D"color:#000000;">Newsletter + portal + Webinar=
 Pass and more&nbsp;</span>Plus Anytime Viewing Pass</li></ul>
<div>
<div style=3D"text-align:center;" align=3D"center">
<div><span style=3D"color:#000000;">
<div style=3D"text-align:left;" align=3D"left">P.S.&nbsp;<a href=3D"http://=
ui.constantcontact.com/sa/fwtf.jsp?m=3D1101245055428&a=3D1129599052225&ea=
=3Dkathleen%40transocean.com" shape=3D"rect" target=3D"_blank">Please feel =
free to forward this to any colleagues or friends who work in or are respon=
sible for the accounts payable function. We appreciate your doing so.</a>&n=
bsp;</div>
&nbsp;
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"color:black;f=
ont-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><br /=
>P.P.S. If you need to contact us, please do not reply to this.&nbsp; Pleas=
e write us instead at</span><span style=3D"color:#004db4;font-size:10.0pt;l=
ine-height:115%;font-family:'Verdana','sans-serif';"> <a shape=3D"rect" hre=
f=3D"mailto:publisher@ap-now.com" target=3D"_blank">publisher@ap-now.com</a=
>&nbsp;</span></div>
&nbsp;</span></div>
<span style=3D"font-size:10pt;line-height:115%;"><span style=3D"color:#0000=
00;font-family:Verdana,Geneva,Arial,Helvetica,Sans-serif;">&nbsp;</span> </=
span><br /><a style=3D"font-size:16pt;" shape=3D"rect" href=3D"http://ui.co=
nstantcontact.com/sa/fwtf.jsp?m=3D1101245055428&a=3D1129599052225&ea=3Dkath=
leen%40transocean.com" 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>
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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=
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