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    Reduce Penalties & Possible Jail Time ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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Reduce Penalties & Possible Jail Time
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
Update: Although it appears that there may be a loosening of regulations in certain
areas with the current administration, the FCPA is not one of them. In very late
 November, the US Department of Justice announced a new enforcement policy. One 
of the more frightful aspects of FCPA, for those found violating the law, is the
 prospect of criminal prosecution. Bluntly speaking, this means one or more of your
executives could face jail time if the rules are not adhered to. And, the DOJ has
sent violators to jail for not adhering to the law.
Impact of New Rules: The most significant change in the new laws is the ability 
to reduce this risk as well as the fines and penalties. The new guidelines include
a presumption that the government will decline to prosecute business organizations
that meet the DOJ's standards of "voluntary self-disclosure," "full cooperation,"
and "timely and appropriate remediation."
Resource: We will discuss the new policy and specifically what you are expected 
to do to mitigate potential penalties and jail times under the new policy at our
 first webinar in 2018. And, yes, there have been a number of criminal convictions
for FCPA violations. 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
 here [http://r20.rs6.net/tn.jsp?f=001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNZ0srzctK6bNswkj5WiJJ05cmtRHPQHU4M1qBgAUeRNbILE5ciNxOocWCQzTwU5oNeMs8j5poJ3HP5pQBD-R-gqpc-6c-2Zv0eR34WJlK3mBA9oZJG0PA7BEWwstRZDFjlFr3nKicaUpTvzbtEGuujk=&c=QMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg==&ch=qI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ==].
(It is included in our webinar [http://r20.rs6.net/tn.jsp?f=001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNcPecZG2Mztm61uSQ6Jb3b-NuIFyTbt1jBJDIPdIgLPmN6I9-EgQ_0mRJoPBGmun1RMfxAOEGbJXZ6BTwT7o9k5Jb9UsKb-eSXg27fPEJbBF6Tx4UjP583HsiZl_IL5Ka7JJzO33nplKDCBKiGPwpb8=&c=QMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg==&ch=qI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ==]
and platinum [http://r20.rs6.net/tn.jsp?f=001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNf6OV3DWW_yJ8fhm6VqmZwW8rDvd-x_NMiR5aExpTCdsAof_0s-WAJLoorAaAdJ2M-3Nh_-F2UlGox2BoHU3KF-fVjBWYjPv4i4mfxU_GZ26TxF8P2fyUyzO57lPOfJFGKi3Kh8NH3tb&c=QMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg==&ch=qI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ==]memberships.)
Reminder There's still time to get the information you need to get your 1099 [http://r20.rs6.net/tn.jsp?f=001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNeBgwWbc125YSNq1XHzeemo68NkTMJPjzOZpHHEVOgQwiivWx8ZRc2IVx8b7u4McyaNVkUc1pc_TtSo6nnYTsl4wgUKAm2OxS7-nY1DOUw9seTv6ldMlcdIqHDR4l1mCzKK6p8XgnXbNJWvj2z-h76E1s4SrUXOeuA==&c=QMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg==&ch=qI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ==]s
and 1042 [http://r20.rs6.net/tn.jsp?f=001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNZZZqVtrd0WfmKoqTSYKM4MBBgf8GnbYXWLQtpoU_raKdj3ZhjWhUq2qTEl2Nr-7RiaUydsqM6CDSmM_VSLHvaH6KaCH2MlisSijwCO32X_gUMLgUeuzuWokUR4K4LTNNotPvorlTTOUgytpvti2ZYQ=&c=QMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg==&ch=qI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ==]s
out the door correctly. The 1099e-Workshop [http://r20.rs6.net/tn.jsp?f=001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNeBgwWbc125YSNq1XHzeemo68NkTMJPjzOZpHHEVOgQwiivWx8ZRc2IVx8b7u4McyaNVkUc1pc_TtSo6nnYTsl4wgUKAm2OxS7-nY1DOUw9seTv6ldMlcdIqHDR4l1mCzKK6p8XgnXbNJWvj2z-h76E1s4SrUXOeuA==&c=QMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg==&ch=qI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ==]
and the 1042 e-Workshop [http://r20.rs6.net/tn.jsp?f=001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNZZZqVtrd0WfmKoqTSYKM4MBBgf8GnbYXWLQtpoU_raKdj3ZhjWhUq2qTEl2Nr-7RiaUydsqM6CDSmM_VSLHvaH6KaCH2MlisSijwCO32X_gUMLgUeuzuWokUR4K4LTNNotPvorlTTOUgytpvti2ZYQ=&c=QMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg==&ch=qI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ==]
(four hours each) are still available for online Anytime Listening. You can listen
to each as many times as needed.
Upcoming AP Now Webinars (  webinar [http://r20.rs6.net/tn.jsp?f=001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNcPecZG2Mztm61uSQ6Jb3b-NuIFyTbt1jBJDIPdIgLPmN6I9-EgQ_0mRJoPBGmun1RMfxAOEGbJXZ6BTwT7o9k5Jb9UsKb-eSXg27fPEJbBF6Tx4UjP583HsiZl_IL5Ka7JJzO33nplKDCBKiGPwpb8=&c=QMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg==&ch=qI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ==]
and platinum  [http://r20.rs6.net/tn.jsp?f=001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNf6OV3DWW_yJ8fhm6VqmZwW8rDvd-x_NMiR5aExpTCdsAof_0s-WAJLoorAaAdJ2M-3Nh_-F2UlGox2BoHU3KF-fVjBWYjPv4i4mfxU_GZ26TxF8P2fyUyzO57lPOfJFGKi3Kh8NH3tb&c=QMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg==&ch=qI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ==]memberships.)

* Foreign Corrupt Practice Act [http://r20.rs6.net/tn.jsp?f=001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNZ0srzctK6bNswkj5WiJJ05cmtRHPQHU4M1qBgAUeRNbILE5ciNxOocWCQzTwU5oNeMs8j5poJ3HP5pQBD-R-gqpc-6c-2Zv0eR34WJlK3mBA9oZJG0PA7BEWwstRZDFjlFr3nKicaUpTvzbtEGuujk=&c=QMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg==&ch=qI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ==]:
What AP and Accounting Need to Know January 24
* QT Brief: AI & RPA [http://r20.rs6.net/tn.jsp?f=001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNWv57qC4O5WAO6m0HOb1Oyg7VzCsVKUqxpO9HNcgCTV5FL3aSJwI5SQbyr-w_DodaYgR6p022lG2DlQtUmdI-cRAv6tpfZeuGIybaKo0ITIYL40TlhtqRgerDylrbw1kzrGYdV185hhObctG1BGjf18=&c=QMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg==&ch=qI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ==]:
What Every AP and Accounting Professional Needs to Know February 6
* Sales and Use Tax Best Practices [http://r20.rs6.net/tn.jsp?f=001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNWum7g4wWy4jwW0KLbRiwDhmasV531h4tmNEP1JD17ljRXaMzUovjN63_dEWnMXQKbPN2Q5pcZ_HVCJnaD03ZLn8B1_zOLH4XGityaQMk6q6T2MHi9fpSgO-GyCfJJBVw_Wv0Uko6DWA70Qw98acFNk=&c=QMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg==&ch=qI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ==]
February 20
* Accounts Payable Best Practices [http://r20.rs6.net/tn.jsp?f=001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNa4oyqjaXf8zQY5b1BuMLem8qcblW3zl75o4RU5FV8qN7td5bNdHPA4_kND5Cxf3e7BYgceFNkXSJ-whKBGks1qAl83JHaBcYph1p_OfBzlrvpSbq8zor5oxxrJK3Xzn3wVJrwkQA32o8iBdMHjIyS0=&c=QMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg==&ch=qI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ==]
March 13
* P-card Best Practices for AP [http://r20.rs6.net/tn.jsp?f=001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNZJ542zTBIbNFCBvY-VGCeO793M0UcZ693llftIr5s000sSDUnsbotrKjx2kUTs9hMKpI9WaGZVwM7L60Q4Q1P620u6ZOfkSKdhG4qCEnxYZojyfOkMp534amcBcTo4RkTQEsIDrIqeJjDToleBgzGk=&c=QMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg==&ch=qI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ==]
March 22
* Travel & Entertainment Best Practices [http://r20.rs6.net/tn.jsp?f=001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNQmq-ieVb3hOW-Qpq0C4k5vhfXtArxz8CN5kTDimxpNSLlYXlGXtHqUfZ-8zdNjT7P1S586KwUufLAS5M9Ntci3R8arfn8m6dcGKKl17sI6uwZkohtgJYIY8sQ3H82GAsl4wDcqsuq-ae1HyQUse8Mc=&c=QMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg==&ch=qI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ==]
to Ensure IRS Compliance April 12
* Electronic Payment Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNQHM337U58LzER9cdVywUFkzGzzAhx7pvXFJaOG1veET_Z65oSHc3lqKQGGqDDS4j-0yuChIHaINfGTd2hi1TQnttaw_QDYthW8V6vjxWlnZysgV7Gyuqm1SholBifJCOljnpLWfcCFFvO0VQJOYeJE=&c=QMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg==&ch=qI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ==]
April 19
See the rest of the upcoming schedule for 2018 here [http://r20.rs6.net/tn.jsp?f=001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNVfshvOdIdv91AJDOaImQNfns_4XlP4pzOhDoC7IAq9n3HXtAfGMnsjGdZZA2Zyl982IACo_00Mrh2Ut_DcjGM2aXsE1to30IevK66MqpjQD5GBd88KZGX4JBa4bwaSpYEFupsaABe1XAuefGmL0cVa-BImKiEFZiyRODpozdoaYM98jg1hr7s8=&c=QMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg==&ch=qI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ==].
Other Programs

* Accounts Payable Best Practice Certificate Program  [http://r20.rs6.net/tn.jsp?f=001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNQokK8eSrAA5pZg4rCUI4IqeuBoQ7cQEhH0BdWZIcdwnYf2QlrHOS2-bPs5j8kFSj9QxvcnOQm11bajf7o4bN0A6TK__vD3YcbT6nQR0JopuERy5HRap10kBxVjg0TXxQqAqANHPA_aDrTiNG6D2uOE=&c=QMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg==&ch=qI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ==]-
a self-study with no ongoing CPE requirements. You can get the details about it 
here [http://r20.rs6.net/tn.jsp?f=001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNQokK8eSrAA5pZg4rCUI4IqeuBoQ7cQEhH0BdWZIcdwnYf2QlrHOS2-bPs5j8kFSj9QxvcnOQm11bajf7o4bN0A6TK__vD3YcbT6nQR0JopuERy5HRap10kBxVjg0TXxQqAqANHPA_aDrTiNG6D2uOE=&c=QMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg==&ch=qI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ==].
Enroll your entire department
; group rates available. Contact publisher@ap-now.com for details.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

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

* Newsletter [http://r20.rs6.net/tn.jsp?f=001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNQIidiqWfz44rwibWgpTJkF35piPSURdxvmA0m6VDjYd2POw6OjcZQw5qalN8I2A5Ifs33kk-esZAL-QNf8ZzitaF0VlfYFAiM10YHp2ZcTft4ZS8Wo8KASatWOLCLjk3v81vW2Wv32Mll0bxt0WE1A-oL6IhmXAD-sMWkybxupt8nKNXP0faf_o243lX7D7CA==&c=QMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg==&ch=qI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ==]
- Monthly 4-page quick read publication focused on emerging issues impacting the
 accounts payable and payment function. Subscription now also includes the March
 AP Best Practices webinar and the fall AP Recognition Week webinar.
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<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;">
<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;">
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<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;">
<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"><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>
</span></div>
</span></div>
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</span></div>
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</td></tr></table>       =20
                <table style=3D"display:table;" border=3D"0" width=3D"100%"=
 cellpadding=3D"5" cellspacing=3D"0" id=3D"content_LETTER.BLOCK3"><tr><td s=
tyle=3D"color:#333333;font-size:10pt;font-family:Arial,Helvetica,sans-serif=
;" rowspan=3D"1" colspan=3D"1" align=3D"left">
<div style=3D"margin-top:0px;margin-bottom:0px;"><strong>Dear Kathleen</str=
ong></div>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"background-=
color:white;font-size:10pt;line-height:115%;font-family:Verdana, sans-serif=
;">
<div style=3D"margin:0in 0in 10pt;">
<div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">&nbsp;</span></div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div style=3D"margin:0in 0in 10pt;">
<div><span style=3D"font-size:10pt;">
<div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><span style=3D"color:#00b0=
f0;font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"> <b>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><b>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"margin:0in 0in 0pt;line-height:normal;">
<div style=3D"display:inline !important;"><span style=3D"color:#222222;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;">
<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;">
<div style=3D"margin:0in 0in 0pt;line-height:normal;">
<div style=3D"display:inline !important;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;">
<div>
<div><span style=3D"color:#cc00cc;font-size:10pt;line-height:115%;font-fami=
ly:Verdana, sans-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top: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>=
Update</b></span><span style=3D"font-size:10.0pt;line-height:115%;font-fami=
ly:'Verdana','sans-serif';">: Although it appears that there may be a loose=
ning of regulations in certain areas with the current administration, the F=
CPA is not one of them. In very late November, the US Department of Justice=
 announced a new enforcement policy. One of the more frightful aspects of F=
CPA, for those found violating the law, is the prospect of criminal prosecu=
tion. Bluntly speaking, this means one or more of your executives could fac=
e jail time if the rules are not adhered to. And, the DOJ has sent violator=
s to jail for not adhering to the law.</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>=
Impact of New Rules</b></span><span style=3D"font-size:10.0pt;line-height:1=
15%;font-family:'Verdana','sans-serif';">: The most significant change in t=
he new laws is the ability to reduce this risk as well as the fines and pen=
alties. The new guidelines include a presumption that the government will d=
ecline to prosecute business organizations that meet the DOJ's standards of=
 "voluntary self-disclosure," "full cooperation," and "timely and appropria=
te remediation." </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>=
&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';">: We will discuss the new policy and specific=
ally what you are expected to do to mitigate potential penalties and jail t=
imes under the new policy at our first webinar in 2018. And, yes, there hav=
e been a number of criminal convictions for FCPA violations. On January 24,=
 2018<sup>th</sup> we'll hold a webinar on What Every Company (and AP Depar=
tment) Needs to Know about FCPA. You can get additional information </span>=
<a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001jHaMhxlVvhJHAKDL=
4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNZ0srzctK6bNswkj5WiJJ05cmtRHPQHU4M1qBgA=
UeRNbILE5ciNxOocWCQzTwU5oNeMs8j5poJ3HP5pQBD-R-gqpc-6c-2Zv0eR34WJlK3mBA9oZJG=
0PA7BEWwstRZDFjlFr3nKicaUpTvzbtEGuujk=3D&c=3DQMLafbkxb2WQrpNlt2Tg5htQdIdvIV=
5Me2DMaBQIegQ1GkLeOaZWCg=3D=3D&ch=3DqI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2B=
Mp-HeM7FdFeDXGQ=3D=3D" alt=3D"http://www.ap-now.com/products/item47.cfm" ta=
rget=3D"_blank"><span style=3D"font-size:10.0pt;line-height:115%;font-famil=
y:'Verdana','sans-serif';">here</span></a><span style=3D"font-size:10.0pt;l=
ine-height:115%;font-family:'Verdana','sans-serif';">. (It is included in o=
ur </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001jHaMhx=
lVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNcPecZG2Mztm61uSQ6Jb3b-NuIFyT=
bt1jBJDIPdIgLPmN6I9-EgQ_0mRJoPBGmun1RMfxAOEGbJXZ6BTwT7o9k5Jb9UsKb-eSXg27fPE=
JbBF6Tx4UjP583HsiZl_IL5Ka7JJzO33nplKDCBKiGPwpb8=3D&c=3DQMLafbkxb2WQrpNlt2Tg=
5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg=3D=3D&ch=3DqI5i8PRjA3krLtVnqddWgbmFqUBQR=
xhGQxeZz2BMp-HeM7FdFeDXGQ=3D=3D" alt=3D"http://www.ap-now.com/products/item=
10.cfm" target=3D"_blank"><span style=3D"font-size:10.0pt;line-height:115%;=
font-family:'Verdana','sans-serif';">webinar</span></a><span style=3D"font-=
size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"> and </sp=
an><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001jHaMhxlVvhJHA=
KDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNf6OV3DWW_yJ8fhm6VqmZwW8rDvd-x_NMiR5=
aExpTCdsAof_0s-WAJLoorAaAdJ2M-3Nh_-F2UlGox2BoHU3KF-fVjBWYjPv4i4mfxU_GZ26TxF=
8P2fyUyzO57lPOfJFGKi3Kh8NH3tb&c=3DQMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIe=
gQ1GkLeOaZWCg=3D=3D&ch=3DqI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFe=
DXGQ=3D=3D" alt=3D"https://www.ap-now.com/public/5.cfm" target=3D"_blank"><=
span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans=
-serif';">platinum</span></a><span style=3D"font-size:10.0pt;line-height:11=
5%;font-family:'Verdana','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>=
Reminder</b></span><span style=3D"font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"> There's still time to get the information yo=
u need to get your <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D=
001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNeBgwWbc125YSNq1XHze=
emo68NkTMJPjzOZpHHEVOgQwiivWx8ZRc2IVx8b7u4McyaNVkUc1pc_TtSo6nnYTsl4wgUKAm2O=
xS7-nY1DOUw9seTv6ldMlcdIqHDR4l1mCzKK6p8XgnXbNJWvj2z-h76E1s4SrUXOeuA=3D=3D&c=
=3DQMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg=3D=3D&ch=3DqI5i8P=
RjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ=3D=3D" alt=3D"http://www.a=
p-now.com/products/1099-eWorkshop-2.cfm" target=3D"_blank">1099</a>s and <a=
 shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001jHaMhxlVvhJHAKDL4O=
Bok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNZZZqVtrd0WfmKoqTSYKM4MBBgf8GnbYXWLQtpoU_=
raKdj3ZhjWhUq2qTEl2Nr-7RiaUydsqM6CDSmM_VSLHvaH6KaCH2MlisSijwCO32X_gUMLgUeuz=
uWokUR4K4LTNNotPvorlTTOUgytpvti2ZYQ=3D&c=3DQMLafbkxb2WQrpNlt2Tg5htQdIdvIV5M=
e2DMaBQIegQ1GkLeOaZWCg=3D=3D&ch=3DqI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp=
-HeM7FdFeDXGQ=3D=3D" alt=3D"http://www.ap-now.com/products/item95.cfm" targ=
et=3D"_blank">1042</a>s out the door correctly. The <a shape=3D"rect" href=
=3D"http://r20.rs6.net/tn.jsp?f=3D001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-Y=
hM7d2fwrpN0EGmNeBgwWbc125YSNq1XHzeemo68NkTMJPjzOZpHHEVOgQwiivWx8ZRc2IVx8b7u=
4McyaNVkUc1pc_TtSo6nnYTsl4wgUKAm2OxS7-nY1DOUw9seTv6ldMlcdIqHDR4l1mCzKK6p8Xg=
nXbNJWvj2z-h76E1s4SrUXOeuA=3D=3D&c=3DQMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaB=
QIegQ1GkLeOaZWCg=3D=3D&ch=3DqI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7F=
dFeDXGQ=3D=3D" alt=3D"http://www.ap-now.com/products/1099-eWorkshop-2.cfm" =
target=3D"_blank">1099e-Workshop</a> and the <a shape=3D"rect" href=3D"http=
://r20.rs6.net/tn.jsp?f=3D001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwr=
pN0EGmNZZZqVtrd0WfmKoqTSYKM4MBBgf8GnbYXWLQtpoU_raKdj3ZhjWhUq2qTEl2Nr-7RiaUy=
dsqM6CDSmM_VSLHvaH6KaCH2MlisSijwCO32X_gUMLgUeuzuWokUR4K4LTNNotPvorlTTOUgytp=
vti2ZYQ=3D&c=3DQMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg=3D=3D=
&ch=3DqI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ=3D=3D" alt=3D"=
http://www.ap-now.com/products/item95.cfm" target=3D"_blank">1042 e-Worksho=
p</a> (four hours each) are still available for online Anytime Listening. Y=
ou can listen to each as many times as needed. </span></div>
&nbsp;</span></div>
</div>
<br /><div style=3D"color:black;font-weight:normal;font-family:Times-New-Ro=
man;margin-top:0px;font-style:normal;text-align:left;"><b><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;"><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=
-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;display:inline !important;font=
-family:Times-New-Roman;margin-top:0px;">
<div style=3D"font-weight:normal;display:inline !important;margin-top:0px;"=
><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-se=
rif;"><b><b>
<div style=3D"margin:0in 0in 0pt;display:inline !important;line-height:norm=
al;">
<div style=3D"font-weight:normal;display:inline !important;margin-top:0px;"=
><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-se=
rif;"><b><strong style=3D"color:#0067ce;font-size:10pt;">Upcoming AP Now We=
binars</strong> (  <span style=3D"font-size:10pt;line-height:115%;"> <span =
style=3D"color:#0067ce;font-size:10pt;"><span style=3D"font-size:10pt;line-=
height:115%;"><strong><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNcPecZG2Mztm61uSQ=
6Jb3b-NuIFyTbt1jBJDIPdIgLPmN6I9-EgQ_0mRJoPBGmun1RMfxAOEGbJXZ6BTwT7o9k5Jb9Us=
Kb-eSXg27fPEJbBF6Tx4UjP583HsiZl_IL5Ka7JJzO33nplKDCBKiGPwpb8=3D&c=3DQMLafbkx=
b2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg=3D=3D&ch=3DqI5i8PRjA3krLtVnq=
ddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ=3D=3D" alt=3D"http://www.ap-now.com/p=
roducts/item10.cfm" target=3D"_blank">webinar</a> and <a shape=3D"rect" hre=
f=3D"http://r20.rs6.net/tn.jsp?f=3D001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-=
YhM7d2fwrpN0EGmNf6OV3DWW_yJ8fhm6VqmZwW8rDvd-x_NMiR5aExpTCdsAof_0s-WAJLoorAa=
AdJ2M-3Nh_-F2UlGox2BoHU3KF-fVjBWYjPv4i4mfxU_GZ26TxF8P2fyUyzO57lPOfJFGKi3Kh8=
NH3tb&c=3DQMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg=3D=3D&ch=
=3DqI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ=3D=3D" alt=3D"htt=
ps://www.ap-now.com/public/5.cfm" target=3D"_blank">platinum </a></strong><=
/span><span style=3D"color:black;font-size:10pt;line-height:115%;">membersh=
ips</span><strong><span style=3D"color:black;font-size:10pt;line-height:115=
%;">.</span><span style=3D"font-size:10pt;line-height:115%;">)</span></stro=
ng></span></span></b></span></div>
</div>
</b></b></span></div>
</div>
</div>
</span></div>
</div>
</span></div>
</b></b></b></div></div>
</div>
</div>
</div>
</div>
</div>
</div>
</span></div>
</div>
</span></div>
</b></div>
</b></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,sans-ser=
if;">
<ul><li><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,=
sans-serif;"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001jHa=
MhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNZ0srzctK6bNswkj5WiJJ05cmt=
RHPQHU4M1qBgAUeRNbILE5ciNxOocWCQzTwU5oNeMs8j5poJ3HP5pQBD-R-gqpc-6c-2Zv0eR34=
WJlK3mBA9oZJG0PA7BEWwstRZDFjlFr3nKicaUpTvzbtEGuujk=3D&c=3DQMLafbkxb2WQrpNlt=
2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg=3D=3D&ch=3DqI5i8PRjA3krLtVnqddWgbmFqU=
BQRxhGQxeZz2BMp-HeM7FdFeDXGQ=3D=3D" alt=3D"http://www.ap-now.com/products/i=
tem47.cfm" target=3D"_blank">Foreign Corrupt Practice Act</a>: What AP and =
Accounting Need to Know January 24</span><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">&nbsp;</span></li><li><span s=
tyle=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><s=
pan style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-serif=
;">QT Brief: <a style=3D"color:blue;text-decoration:underline;" track=3D"on=
" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001jHaMhxlVvhJHAKDL4=
OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNWv57qC4O5WAO6m0HOb1Oyg7VzCsVKUqxpO9HNcg=
CTV5FL3aSJwI5SQbyr-w_DodaYgR6p022lG2DlQtUmdI-cRAv6tpfZeuGIybaKo0ITIYL40Tlht=
qRgerDylrbw1kzrGYdV185hhObctG1BGjf18=3D&c=3DQMLafbkxb2WQrpNlt2Tg5htQdIdvIV5=
Me2DMaBQIegQ1GkLeOaZWCg=3D=3D&ch=3DqI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BM=
p-HeM7FdFeDXGQ=3D=3D" linktype=3D"1" alt=3D"http://www.ap-now.com/products/=
item132.cfm" target=3D"_blank">AI & RPA</a>: What Every AP and Accounting P=
rofessional Needs to Know February 6</span><span style=3D"font-size:10pt;li=
ne-height:115%;font-family:Verdana,sans-serif;">&nbsp;</span> </span></li><=
li><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-=
serif;"><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,=
sans-serif;"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001jHa=
MhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNWum7g4wWy4jwW0KLbRiwDhmas=
V531h4tmNEP1JD17ljRXaMzUovjN63_dEWnMXQKbPN2Q5pcZ_HVCJnaD03ZLn8B1_zOLH4XGity=
aQMk6q6T2MHi9fpSgO-GyCfJJBVw_Wv0Uko6DWA70Qw98acFNk=3D&c=3DQMLafbkxb2WQrpNlt=
2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg=3D=3D&ch=3DqI5i8PRjA3krLtVnqddWgbmFqU=
BQRxhGQxeZz2BMp-HeM7FdFeDXGQ=3D=3D" alt=3D"http://www.ap-now.com/products/i=
tem54.cfm" target=3D"_blank">Sales and Use Tax Best Practices</a> February =
20</span><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana=
,sans-serif;">&nbsp;</span> </span></li><li><span style=3D"font-size:10pt;l=
ine-height:115%;font-family:Verdana,sans-serif;"><a shape=3D"rect" href=3D"=
http://r20.rs6.net/tn.jsp?f=3D001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d=
2fwrpN0EGmNa4oyqjaXf8zQY5b1BuMLem8qcblW3zl75o4RU5FV8qN7td5bNdHPA4_kND5Cxf3e=
7BYgceFNkXSJ-whKBGks1qAl83JHaBcYph1p_OfBzlrvpSbq8zor5oxxrJK3Xzn3wVJrwkQA32o=
8iBdMHjIyS0=3D&c=3DQMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg=
=3D=3D&ch=3DqI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ=3D=3D" a=
lt=3D"http://www.ap-now.com/products/item39.cfm" target=3D"_blank">Accounts=
 Payable Best Practices</a> March 13 </span></li><li><span style=3D"font-si=
ze:10pt;line-height:115%;font-family:Verdana,sans-serif;"><span style=3D"fo=
nt-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><a shape=3D"=
rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001jHaMhxlVvhJHAKDL4OBok6LSPXyK=
GaSPUq75-YhM7d2fwrpN0EGmNZJ542zTBIbNFCBvY-VGCeO793M0UcZ693llftIr5s000sSDUns=
botrKjx2kUTs9hMKpI9WaGZVwM7L60Q4Q1P620u6ZOfkSKdhG4qCEnxYZojyfOkMp534amcBcTo=
4RkTQEsIDrIqeJjDToleBgzGk=3D&c=3DQMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIeg=
Q1GkLeOaZWCg=3D=3D&ch=3DqI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeD=
XGQ=3D=3D" alt=3D"http://www.ap-now.com/products/item65.cfm" target=3D"_bla=
nk">P-card Best Practices for AP</a> March 22</span> </span></li><li><span =
style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><=
span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-seri=
f;"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001jHaMhxlVvhJH=
AKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNQmq-ieVb3hOW-Qpq0C4k5vhfXtArxz8CN5=
kTDimxpNSLlYXlGXtHqUfZ-8zdNjT7P1S586KwUufLAS5M9Ntci3R8arfn8m6dcGKKl17sI6uwZ=
kohtgJYIY8sQ3H82GAsl4wDcqsuq-ae1HyQUse8Mc=3D&c=3DQMLafbkxb2WQrpNlt2Tg5htQdI=
dvIV5Me2DMaBQIegQ1GkLeOaZWCg=3D=3D&ch=3DqI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxe=
Zz2BMp-HeM7FdFeDXGQ=3D=3D" alt=3D"http://www.ap-now.com/products/item25.cfm=
" target=3D"_blank">Travel & Entertainment Best Practices</a> to Ensure IRS=
 Compliance April 12</span> </span></li><li><span style=3D"font-size:10pt;l=
ine-height:115%;font-family:Verdana,sans-serif;"> <span style=3D"font-size:=
10pt;line-height:115%;font-family:Verdana,sans-serif;"><a shape=3D"rect" hr=
ef=3D"http://r20.rs6.net/tn.jsp?f=3D001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75=
-YhM7d2fwrpN0EGmNQHM337U58LzER9cdVywUFkzGzzAhx7pvXFJaOG1veET_Z65oSHc3lqKQGG=
qDDS4j-0yuChIHaINfGTd2hi1TQnttaw_QDYthW8V6vjxWlnZysgV7Gyuqm1SholBifJCOljnpL=
WfcCFFvO0VQJOYeJE=3D&c=3DQMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOa=
ZWCg=3D=3D&ch=3DqI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ=3D=
=3D" alt=3D"http://www.ap-now.com/products/item37.cfm" target=3D"_blank">El=
ectronic Payment Fraud Prevention Best Practices</a> April 19</span> </span=
></li></ul>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;"><span style=3D"font-s=
ize:10pt;line-height:115%;font-family:Verdana,sans-serif;">See the rest of =
the upcoming schedule for 2018 <a shape=3D"rect" href=3D"http://r20.rs6.net=
/tn.jsp?f=3D001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNVfshvOd=
Idv91AJDOaImQNfns_4XlP4pzOhDoC7IAq9n3HXtAfGMnsjGdZZA2Zyl982IACo_00Mrh2Ut_Dc=
jGM2aXsE1to30IevK66MqpjQD5GBd88KZGX4JBa4bwaSpYEFupsaABe1XAuefGmL0cVa-BImKiE=
FZiyRODpozdoaYM98jg1hr7s8=3D&c=3DQMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIeg=
Q1GkLeOaZWCg=3D=3D&ch=3DqI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeD=
XGQ=3D=3D" alt=3D"http://www.ap-now.com/public/Accounts-Payable-Webinar-Sch=
edule-2018.cfm" target=3D"_blank">here</a></span><span style=3D"font-size:1=
0pt;">.</span> </span></div>
</span>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"color:#e614=
c6;font-size:10pt;font-family:Verdana,sans-serif;"><b>&nbsp;</b></span></di=
v>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"color:#e614=
c6;font-size:10pt;font-family:Verdana,sans-serif;"><b>Other&nbsp;Programs</=
b></span> &nbsp;</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" shape=3D"rect" href=3D"http://r20.rs6.ne=
t/tn.jsp?f=3D001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNQokK8e=
SrAA5pZg4rCUI4IqeuBoQ7cQEhH0BdWZIcdwnYf2QlrHOS2-bPs5j8kFSj9QxvcnOQm11bajf7o=
4bN0A6TK__vD3YcbT6nQR0JopuERy5HRap10kBxVjg0TXxQqAqANHPA_aDrTiNG6D2uOE=3D&c=
=3DQMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZWCg=3D=3D&ch=3DqI5i8P=
RjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ=3D=3D" 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;" shape=3D"rect" href=
=3D"http://r20.rs6.net/tn.jsp?f=3D001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-Y=
hM7d2fwrpN0EGmNQokK8eSrAA5pZg4rCUI4IqeuBoQ7cQEhH0BdWZIcdwnYf2QlrHOS2-bPs5j8=
kFSj9QxvcnOQm11bajf7o4bN0A6TK__vD3YcbT6nQR0JopuERy5HRap10kBxVjg0TXxQqAqANHP=
A_aDrTiNG6D2uOE=3D&c=3DQMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIegQ1GkLeOaZW=
Cg=3D=3D&ch=3DqI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ=3D=3D"=
 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>
<div><span shape=3D"rect" href=3D"http://www.ap-now.com/products/1099-eWork=
shops.cfm">; group rates available. Contact publisher@ap-now.com for detail=
s.</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=
001jHaMhxlVvhJHAKDL4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNQIidiqWfz44rwibWgpT=
JkF35piPSURdxvmA0m6VDjYd2POw6OjcZQw5qalN8I2A5Ifs33kk-esZAL-QNf8ZzitaF0VlfYF=
AiM10YHp2ZcTft4ZS8Wo8KASatWOLCLjk3v81vW2Wv32Mll0bxt0WE1A-oL6IhmXAD-sMWkybxu=
pt8nKNXP0faf_o243lX7D7CA=3D=3D&c=3DQMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQI=
egQ1GkLeOaZWCg=3D=3D&ch=3DqI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdF=
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yable-Now-Tomorrow-newsletter.cfm" target=3D"_blank">Newsletter</a>&nbsp;</=
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ns-serif;">.</span></li><li style=3D"color:#004db4;"><span style=3D"font-si=
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NYNbjSTtwUacuUtneSwteEXqg3EezJ6mvHkUqtRiMcFE6qNzKuNv4J8UjExPTCkcyH1musu51hT=
VmkYIeguiPpueYpXp9uHDTyrIjBmjAeYAseznwGv9RZTv67SOC2j-ykC-HlMcWkEShUATfTmGtK=
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qI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDXGQ=3D=3D" linktype=3D"1=
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ter as described above + 4 Developing Issues webinars</span></li><li style=
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ns-serif';"><b><a style=3D"color:blue;text-decoration:underline;" track=3D"=
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L4OBok6LSPXyKGaSPUq75-YhM7d2fwrpN0EGmNf6OV3DWW_yJ8fhm6VqmZwW8rDvd-x_NMiR5aE=
xpTCdsAof_0s-WAJLoorAaAdJ2M-3Nh_-F2UlGox2BoHU3KF-fVjBWYjPv4i4mfxU_GZ26TxF8P=
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1GkLeOaZWCg=3D=3D&ch=3DqI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeDX=
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=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=3D001jHaMhxlVvhJHAKDL4OBok6LSPXyK=
GaSPUq75-YhM7d2fwrpN0EGmNcPecZG2Mztm61uSQ6Jb3b-NuIFyTbt1jBJDIPdIgLPmN6I9-Eg=
Q_0mRJoPBGmun1RMfxAOEGbJXZ6BTwT7o9k5Jb9UsKb-eSXg27fPEJbBF6Tx4UjP583HsiZl_IL=
5Ka7JJzO33nplKDCBKiGPwpb8=3D&c=3DQMLafbkxb2WQrpNlt2Tg5htQdIdvIV5Me2DMaBQIeg=
Q1GkLeOaZWCg=3D=3D&ch=3DqI5i8PRjA3krLtVnqddWgbmFqUBQRxhGQxeZz2BMp-HeM7FdFeD=
XGQ=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=
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