Return-Path: <b2.cb473226-fffc-493c-864b-2bb9282be421.1721373103675@promo-email.com>
Delivered-To: untroubl8492-bruce@untroubled.org
Received: (qmail 1352090 invoked from network); 19 Jul 2024 07:11:47 -0000
Received: from cmta.promo-email.com (cmta.promo-email.com [170.187.225.98])
  by vx0.untroubled.org ([45.63.65.23])
  with ESMTP via TCP; 19 Jul 2024 07:11:47 -0000
DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/simple; t=1721373104; s=v2;
	d=promo-email.com;
	h=Date:From:Reply-To:To:Subject:MIME-Version:Content-Type:Content-Transfer-Encoding:List-Unsubscribe;
	bh=4tpm44xfMyxiXgGmLAUyYnAO/7ieBMffeXQZo4cyjNY=;
	b=Z/97z5lajQQj/8JBcvmm3oBm6oiPFgp3cjomjN5EUEJje0qL+r7cjPL4i2p5JNQw
	WC1Ew5oS+/mLSvijSvdcwVlieVpS/wC3veuevMuI8yXWx04LdIKuY5Fm75L9lPcxwRU
	a2+vzP/dTprHmHagPKKRLyQbVwdFTjriNtFOPko8=
Date: Fri, 19 Jul 2024 15:11:43 +0800 (HKT)
From: JHIE TEJADA <jhie@programph.com>
Reply-To: JHIE TEJADA <jhie@programph.com>
To: JHIE-07-YMLP <bruce@untroubled.org>
Message-ID: <b2.cb473226-fffc-493c-864b-2bb9282be421.1721373103675@promo-email.com>
Subject: Internal Control and Fraud Prevention  Aug 22
Errors-To: b2.cb473226-fffc-493c-864b-2bb9282be421.1721373103675@promo-email.com
MIME-Version: 1.0
Content-Type: text/html;charset="UTF-8"
Content-Transfer-Encoding: quoted-printable
X-Content-ID: 1Gq3TYevFdmOTjdZx5E/B43yXVk99m2So3IkUKBYja021UXy3LbnnnsZ19mx+Hq1fCgIA+61zAgVEE4pkJG57WG/eOK9CAuoGc7Yyk9QFRC4h+Ncxljp9a8SHF56xzZPXhGrZq+i3DOqruI63ASOVi4Y3ou4+dpm7FMZfIRoV4IMLDgxA67OnXjjk0WzEL9I+AihjhyGnVolGW9XG5F8Dc1lMSYeQ/JssgAMmpIXux+0HeX4hLthYFrPRz0JRwkXMV2nqs/x8owlLhtpDzOxoX2vKONwsVkrU7ON7Qdl2ZVW8V+KOsDGxKnfes2Hl1NHDp+DFrMCDKnGBfvk4IHb1BJ1gccpqNm04UyDDH65sTTporGcGgAHHUSGCTzqNqOK/BKSe7Y9Bj0=
Feedback-ID: 1bda8f48-34e0-475b-bb4e-7d12103fc7c4:c5814148-b2c0-4443-9d5a-c68932b631e3:crm_app2:promo-email.com
List-Unsubscribe: <mailto:u2.cb473226-fffc-493c-864b-2bb9282be421.1721373103675@promo-email.com?subject=unsubscribe>
List-Unsubscribe-Post: List-Unsubscribe=One-Click
Content-Length: 64588

<!doctype html>
<html>=20
 <head>=20
  <meta charset=3D"UTF-8">=20
  <style type=3D"text/css">
</style>=20
  <title>Internal Control and Fraud Prevention  Aug 22</title> <!--[if !mso=
]><!-- --> <!--<![endif]--> <!--[if gte mso 9]><xml><o:OfficeDocumentSettin=
gs><o:AllowPNG/><o:PixelsPerInch>96</o:PixelsPerInch></o:OfficeDocumentSett=
ings></xml><![endif]-->=20
 </head>=20
 <body>=20
  <div style=3D"display:none;font-size:0;max-height:0;width:0;line-height:0=
;mso-hide:all">
    TO PREVENT OR DETECT ERRORS AND MISTAKES=20
  </div>=20
  <img width=3D"2" height=3D"2" border=3D"0" src=3D"https://mta.promo-email=
.com/da/daecs?token=3DFma5WvPxNjNsBBpp%2FHd5XEcVGoXLh%2Bwf0gbiBgi3oX6hpg7%2=
FFP6cjWk96n6oO3tFdsWBNIPn30lmcjEbozLH9%2Fyv1386Ag7v1I25W5h%2Fv5YM9QYuk6jSYl=
9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuyyy8ccYq9ahxJcMW9bZ5Xl0Qw%2FGi3fqd=
7" style=3D"width: 2px !important; height: 2px !important;">=20
  <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"width: 1=
00%; border-collapse: collapse;">=20
   <tbody>=20
    <tr>=20
     <td align=3D"center" valign=3D"top" style=3D"padding: 3px 0; font-fami=
ly: Arial, sans-serif; font-size: 12px; line-height: 16px; mso-line-height-=
rule: exactly;"><a href=3D"https://mta.promo-email.com/da/daecs?token=3DwaC=
HeF27%252FRej1Fv6Xmdu86Og49g%252FmmMFK55xF7JZmcbByxFK%252FS1A5E4XM0Ij%252F7=
kX780c8kAXZfdmcjEbozLH9%252Fyv1386Ag7v1I25W5h%252Fv5YM9QYuk6jSYl9Imtdd4Do8a=
ZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2paPdJ4B=
lMnQG6kAhhzhVdgLw%252Fg5TXAvunFc6s0LYtgEMqHWIxnYYGtYOlUyDOvKLAneYvoLHxriMLh=
AIOLc6L0D6s77CZG4Tn7f9CfN4zumRxUahcuH7B%252FSBuIGCLehfqGmDv8U%252FpyNaT3qfq=
g7e0XGZcCH4Pb3Bi8RBrjCwoLL9jqSunieDkE%253D" style=3D"text-decoration: under=
line; color: #BBBBBB;" target=3D"_blank">View this email in your browser</a=
></td>=20
    </tr>=20
   </tbody>=20
  </table>=20
  <div>=20
   <div>=20
    <div dir=3D"ltr">
      &nbsp;=20
    </div>=20
    <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" dir=3D"ltr" sty=
le=3D"margin:0px auto; width:100%">=20
     <tbody>=20
      <tr>=20
       <td style=3D"background-color:#f6f6f6; background-repeat:no-repeat; =
border-collapse:collapse; border-spacing:0px; border:0px; font-family:sans-=
serif; padding-bottom:15px; padding-top:15px; width:100%" valign=3D"top">=
=20
        <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"ma=
rgin:0px auto; width:100%">=20
         <tbody>=20
          <tr>=20
           <td style=3D"border-collapse:collapse; border-spacing:0px; borde=
r:0px; width:100%" valign=3D"top">=20
            <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspac=
ing=3D"0" style=3D"background-color:#ffffff; margin:0px auto; table-layout:=
fixed; width:600px">=20
             <tbody>=20
              <tr>=20
               <td style=3D"background-color:#ffffff; border-collapse:colla=
pse; border-spacing:0px; border:0px transparent; padding:0px">=20
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" sty=
le=3D"table-layout:fixed; width:100%">=20
                 <tbody>=20
                  <tr>=20
                   <th style=3D"width:600px;padding:0px;border:0px transpar=
ent;font-weight:normal;text-align:left;border-spacing:0px;border-collapse:c=
ollapse;vertical-align:top;">=20
                    <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0"=
 style=3D"overflow:hidden; width:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td style=3D"border-collapse:collapse; border-spacin=
g:0px; border:0px; padding:0px 0px 20px">=20
                        <table align=3D"center" border=3D"0" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"margin:auto">=20
                         <tbody>=20
                          <tr>=20
                           <th style=3D"display:block;border:0px transparen=
t;border-spacing:0px;border-collapse:collapse;"><a name=3D"_Hlk160528233"><=
/a><a name=3D"_Hlk146033130"></a><a name=3D"_Hlk143022024"><strong><span st=
yle=3D"color:red"><span style=3D"font-family:cambria,serif"><span style=3D"=
font-size:12pt">Hereunder is the list of our Upcoming Training Program:</sp=
an></span></span></strong></a>=20
                            <div style=3D"line-height: 16px; font-size: 11p=
t; font-family: Calibri, sans-serif;">
                              &nbsp;=20
                            </div>=20
                            <ol>=20
                             <li><a name=3D"_Hlk169176927"><strong><span st=
yle=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* How To R=
educe Administrative Expenses and Costs - July 23 </span></span></strong></=
a><strong><span style=3D"font-family:cambria,serif"><span style=3D"font-siz=
e:12pt">Reg. Link&nbsp; </span></span></strong><a href=3D"https://mta.promo=
-email.com/da/daecs?token=3DZ5Ft5zIKFRGCZEi1ntoBb6u7veGyYyfUoj4OPrO7IPFUV2j=
rDgenmU00t4%252F5KqZQ780c8kAXZfdmcjEbozLH9%252Fyv1386Ag7v1I25W5h%252Fv5YM9Q=
Yuk6jSYl9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZV=
v%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAayzxurbWMN2SaLmvavcq1O%252Bld%2=
52FiZhBxnA%253D%253D" style=3D"color:blue;"><strong><span style=3D"font-fam=
ily:cambria,serif"><span style=3D"font-size:12pt">https://form.jotform.com/=
241153033048445</span></span></strong></a></li>=20
                             <li><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">* Integrating Performance Appraisal =
Results and Salary Structure - July 24 </span></span></strong><a href=3D"ht=
tps://mta.promo-email.com/da/daecs?token=3DLLV8YVSdVNDYtXBIq8AlU8JTHvGjcm7E=
QFDvNgN9zDWdalYmpRxL46baxbNciF2I780c8kAXZfdmcjEbozLH9%252Fyv1386Ag7v1I25W5h=
%252Fv5YM9QYuk6jSYl9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252F=
Rcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAV%252F8sgaRoMB5Q3y9h=
OUMOYe%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;"><strong><span st=
yle=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">https://fo=
rm.jotform.com/241153172798461</span></span></strong></a></li>=20
                             <li><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">* Proper Handling of Books of Accoun=
ts and Other Accounting Records =E2=80=93 July 25 </span></span></strong><s=
trong><span style=3D"font-family:cambria,serif"><span style=3D"font-size:12=
pt">Reg. Link </span></span></strong><a href=3D"https://mta.promo-email.com=
/da/daecs?token=3DhKTS7VcOZGqb%252FTgHfDQhrKRiACpkrs%252F8f3t0dvdFKfjfLeHFH=
mZx7dxVNZ5zcc9V780c8kAXZfdmcjEbozLH9%252Fyv1386Ag7v1I25W5h%252Fv5YM9QYuk6jS=
Yl9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B=
%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAVzZ5zSeYB3Ldmqtj%252FX1QB2%252Bld%252=
FiZhBxnA%253D%253D" style=3D"color:blue;"><strong><span style=3D"font-famil=
y:cambria,serif"><span style=3D"font-size:12pt">https://form.jotform.com/24=
1160776497465</span></span></strong></a></li>=20
                             <li><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">* Enhancing Work Attitude and Values=
 =E2=80=93 July 26 AM </span></span></strong><strong><span style=3D"font-fa=
mily:cambria,serif"><span style=3D"font-size:12pt">Reg. Link </span></span>=
</strong><a href=3D"https://mta.promo-email.com/da/daecs?token=3DxqqgjWgqSz=
NvP5SixrMP%252B5cYjMKAS0Ifw3WXrZ2GGqcTsiIbSIc7RoATVf2SYc6g780c8kAXZfdmcjEbo=
zLH9%252Fyv1386Ag7v1I25W5h%252Fv5YM9QYuk6jSYl9Imtdd4Do8aZNOcoNAnGyYcYvcE2QA=
nHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFS=
kFDFwAQB9kmNa06%252BGI6Oq7dH6tqi%252Bld%252FiZhBxnA%253D%253D" style=3D"col=
or:blue;"><strong><span style=3D"font-family:cambria,serif"><span style=3D"=
font-size:12pt">https://form.jotform.com/241161773885464</span></span></str=
ong></a></li>=20
                             <li><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">* Accounting for Supervisors and Man=
agers =E2=80=93 July 26 PM </span></span></strong><strong><span style=3D"fo=
nt-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link </span></=
span></strong><a href=3D"https://mta.promo-email.com/da/daecs?token=3Dv7T6u=
XM9DxoLZ1KCPfPNN7BEc6YM4xe2T%252BdXX9pSy1L0C%252Bj4R7YXC%252FBQCtHNlppi780c=
8kAXZfdmcjEbozLH9%252Fyv1386Ag7v1I25W5h%252Fv5YM9QYuk6jSYl9Imtdd4Do8aZNOcoN=
AnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQ=
RHQMVzVbHcpFSkFDFwATBr0BR4hhBsLpclXHY8d%252F%252B%252Bld%252FiZhBxnA%253D%2=
53D" style=3D"color:blue;"><strong><span style=3D"font-family:cambria,serif=
"><span style=3D"font-size:12pt">https://form.jotform.com/241161536710448</=
span></span></strong></a></li>=20
                             <li><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">* Comprehensive Internal Revenue Tax=
ation =E2=80=93 July 30 </span></span></strong><strong><span style=3D"font-=
family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp; </span=
></span></strong><a href=3D"https://mta.promo-email.com/da/daecs?token=3D%2=
52FP6cQKIT8Bfjem8hFoZnIhn52sDz6qvBR0OqpsO7Ld%252FLs9p734iWBXYEtPV49P58780c8=
kAXZfdmcjEbozLH9%252Fyv1386Ag7v1I25W5h%252Fv5YM9QYuk6jSYl9Imtdd4Do8aZNOcoNA=
nGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQR=
HQMVzVbHcpFSkFDFwARU3EuDNs7yTqRNYNJxTQsy%252Bld%252FiZhBxnA%253D%253D" styl=
e=3D"color:blue;"><strong><span style=3D"font-family:cambria,serif"><span s=
tyle=3D"font-size:12pt">https://form.jotform.com/241162104638449</span></sp=
an></strong></a></li>=20
                             <li><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">* Employee Administrative Investigat=
ion and Discipline =E2=80=93 July 31 </span></span></strong><strong><span s=
tyle=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link=
&nbsp; </span></span></strong><a href=3D"https://mta.promo-email.com/da/dae=
cs?token=3DnL7YqcaCcyIus5KFgUaqbS4KV1aWxbm1EylOfbdsOCO8w0inho%252Bur7fK3HcB=
DgjM780c8kAXZfdmcjEbozLH9%252Fyv1386Ag7v1I25W5h%252Fv5YM9QYuk6jSYl9Imtdd4Do=
8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDa=
HNSWmUvQRHQMVzVbHcpFSkFDFwAeRV0EVKMS0cPMOnH9I0EYm%252Bld%252FiZhBxnA%253D%2=
53D" style=3D"color:blue;"><strong><span style=3D"font-family:cambria,serif=
"><span style=3D"font-size:12pt">https://form.jotform.com/241162032405441</=
span></span></strong></a></li>=20
                             <li><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">* Understanding Financial Statements=
 =E2=80=93 Aug 1 </span></span></strong><strong><u><span style=3D"font-fami=
ly:cambria,serif"><span style=3D"font-size:12pt">Reg. Link</span></span></u=
></strong>&nbsp; <a href=3D"https://mta.promo-email.com/da/daecs?token=3DMJ=
XLRcNAUZcy9%252BDrPISGuDMEN0JEyMhFSWUHL8f3oj%252Fi5bh9U8oJyvF9cmqOKIF8780c8=
kAXZfdmcjEbozLH9%252Fyv1386Ag7v1I25W5h%252Fv5YM9QYuk6jSYl9Imtdd4Do8aZNOcoNA=
nGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQR=
HQMVzVbHcpFSkFDFwASxdHZKKQ3ybI%252FcAXHzgTvq%252Bld%252FiZhBxnA%253D%253D" =
style=3D"color:blue;"><strong><span style=3D"font-family:cambria,serif"><sp=
an style=3D"font-size:12pt">https://form.jotform.com/241153015621442</span>=
</span></strong></a></li>=20
                             <li><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">* Job Evaluation and Design of Salar=
y Structure =E2=80=93 Aug 20 </span></span></strong><strong><span style=3D"=
font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp; <=
/span></span></strong><a href=3D"https://mta.promo-email.com/da/daecs?token=
=3D2n9spe7dp%252BmOFmPezhWRNjqYrW3go%252FqeWmib1SZyORHy16F4ySzVLCHtfY08QH0m=
780c8kAXZfdmcjEbozLH9%252Fyv1386Ag7v1I25W5h%252Fv5YM9QYuk6jSYl9Imtdd4Do8aZN=
OcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSW=
mUvQRHQMVzVbHcpFSkFDFwAQw7jHC4DwgT6YgMncadvgK%252Bld%252FiZhBxnA%253D%253D"=
 style=3D"color:blue;"><strong><span style=3D"font-family:cambria,serif"><s=
pan style=3D"font-size:12pt">https://form.jotform.com/241572694178467</span=
></span></strong></a> &nbsp;</li>=20
                             <li><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">* Internal Control and Fraud Prevent=
ion =E2=80=93 Aug 22</span></span></strong><strong><span style=3D"font-fami=
ly:cambria,serif"><span style=3D"font-size:12pt"> Reg. Link&nbsp; &nbsp;</s=
pan></span></strong><a href=3D"https://mta.promo-email.com/da/daecs?token=
=3DLFSuxe3qmbgWEmlYLUXeJKPwJhxotq%252FztQbVnI0oSq%252FfOv7TlFsJTz7CZLpafND%=
252F780c8kAXZfdmcjEbozLH9%252Fyv1386Ag7v1I25W5h%252Fv5YM9QYuk6jSYl9Imtdd4Do=
8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDa=
HNSWmUvQRHQMVzVbHcpFSkFDFwAQN2IQhwhfakzOUVh2HpRda%252Bld%252FiZhBxnA%253D%2=
53D" style=3D"color:blue;"><strong><span style=3D"font-family:cambria,serif=
"><span style=3D"font-size:12pt">https://form.jotform.com/241571767540460</=
span></span></strong></a></li>=20
                             <li><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">* All About Withholding Taxes =E2=80=
=93 Aug 23 AM </span></span></strong><strong><span style=3D"font-family:cam=
bria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp; </span></span></=
strong><a href=3D"https://mta.promo-email.com/da/daecs?token=3DITL8D%252BTM=
hFTDh%252FMf3Aex0OP0GItHtyAXB9VXleEIHavgewzTidAtGrA4uBU9dMWi780c8kAXZfdmcjE=
bozLH9%252Fyv1386Ag7v1I25W5h%252Fv5YM9QYuk6jSYl9Imtdd4Do8aZNOcoNAnGyYcYvcE2=
QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcp=
FSkFDFwAY5UTwWs8wqd%252FaosMh20I3u%252Bld%252FiZhBxnA%253D%253D" style=3D"c=
olor:blue;"><strong><span style=3D"font-family:cambria,serif"><span style=
=3D"font-size:12pt">https://form.jotform.com/241572482561458</span></span><=
/strong></a></li>=20
                             <li><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">* High-Impact Leadership Supervision=
 =E2=80=93 Aug 23 PM </span></span></strong><strong><span style=3D"font-fam=
ily:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp; </span></=
span></strong><a href=3D"https://mta.promo-email.com/da/daecs?token=3D4akbP=
WoA1mjW0hCAOAhwE7IYUkrojTTzy9Ql7bS%252F2k92ZSwWJ2GOZdg1o3cbUDUQ780c8kAXZfdm=
cjEbozLH9%252Fyv1386Ag7v1I25W5h%252Fv5YM9QYuk6jSYl9Imtdd4Do8aZNOcoNAnGyYcYv=
cE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVb=
HcpFSkFDFwARGDEPy%252Fq5PZmcnPP5joN72%252Bld%252FiZhBxnA%253D%253D" style=
=3D"color:blue;"><strong><span style=3D"font-family:cambria,serif"><span st=
yle=3D"font-size:12pt">https://form.jotform.com/241571333605451</span></spa=
n></strong></a></li>=20
                             <li><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">* Best Practices in Warehouse Manage=
ment =E2=80=93 Aug 27 AM </span></span></strong><strong><span style=3D"font=
-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp; &nbsp=
;</span></span></strong><a href=3D"https://mta.promo-email.com/da/daecs?tok=
en=3D55%252FeSWDRjBFsER0x4DY1%252FK6LOacMTrBVhjx0t5ky4oisj1DFSOlixQqHyWO%25=
2BAYoz780c8kAXZfdmcjEbozLH9%252Fyv1386Ag7v1I25W5h%252Fv5YM9QYuk6jSYl9Imtdd4=
Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVI=
DaHNSWmUvQRHQMVzVbHcpFSkFDFwAWfTEm2F0rOnTkIYSPyj76S%252Bld%252FiZhBxnA%253D=
%253D" style=3D"color:blue;"><strong><span style=3D"font-family:cambria,ser=
if"><span style=3D"font-size:12pt">https://form.jotform.com/241623712221444=
</span></span></strong></a></li>=20
                             <li><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">* Inventory Planning and Management =
=E2=80=93 Aug 27 PM </span></span></strong><strong><span style=3D"font-fami=
ly:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp; </span></s=
pan></strong><a href=3D"https://mta.promo-email.com/da/daecs?token=3Dn67Ona=
lDP9eNhBSSSIGCsVd1zF9vYlkVDj5PyhrY7OTLlNCtfd%252BI%252F1v6%252BCCRRpdq780c8=
kAXZfdmcjEbozLH9%252Fyv1386Ag7v1I25W5h%252Fv5YM9QYuk6jSYl9Imtdd4Do8aZNOcoNA=
nGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQR=
HQMVzVbHcpFSkFDFwAZVduwko9x99IlseQavnDsS%252Bld%252FiZhBxnA%253D%253D" styl=
e=3D"color:blue;"><strong><span style=3D"font-family:cambria,serif"><span s=
tyle=3D"font-size:12pt">https://form.jotform.com/241572077920457</span></sp=
an></strong></a></li>=20
                             <li><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">* Compliance with SSS, PhilHealth PA=
GIBIG and DOLE Regulations =E2=80=93 Aug 28 </span></span></strong><strong>=
<span style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">Re=
g. Link&nbsp; </span></span></strong><a href=3D"https://mta.promo-email.com=
/da/daecs?token=3DZ5Ft5zIKFRFfzEO1u0nAzcc9aqUDsHfdFQEzgv6C2D572Sx%252BS8anq=
2BzE9mthGam780c8kAXZfdmcjEbozLH9%252Fyv1386Ag7v1I25W5h%252Fv5YM9QYuk6jSYl9I=
mtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252=
B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAWmvX9TbfA%252BAnprhJbEgJYi%252Bld%252FiZh=
BxnA%253D%253D" style=3D"color:blue;"><strong><span style=3D"font-family:ca=
mbria,serif"><span style=3D"font-size:12pt">https://form.jotform.com/241572=
620565456</span></span></strong></a></li>=20
                             <li><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">* Preparing and Understanding Cash F=
low Statements =E2=80=93 Aug 29 </span></span></strong><strong><span style=
=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbs=
p; </span></span></strong><a href=3D"https://mta.promo-email.com/da/daecs?t=
oken=3DqZQkVUjDqcnmn9Tv2R7Mdee3rFNvlPLsOZnr%252B9a77r37I26cKTpDgzlS2kwQpznP=
780c8kAXZfdmcjEbozLH9%252Fyv1386Ag7v1I25W5h%252Fv5YM9QYuk6jSYl9Imtdd4Do8aZN=
OcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSW=
mUvQRHQMVzVbHcpFSkFDFwASFkR%252B8Hmd0iNeVgw3PpS7C%252Bld%252FiZhBxnA%253D%2=
53D" style=3D"color:blue;"><strong><span style=3D"font-family:cambria,serif=
"><span style=3D"font-size:12pt">https://form.jotform.com/241572516455458</=
span></span></strong></a></li>=20
                             <li><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">* Personality Development and Image =
Management =E2=80=93 Aug 30 AM </span></span></strong><strong><span style=
=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbs=
p; </span></span></strong><a href=3D"https://mta.promo-email.com/da/daecs?t=
oken=3DYq%252FKFoIEsH8X280yqn2zvTO7pc3MOzZz%252Fxc%252FqZLluIlso0fz8ZJX4l%2=
52FlBrNdz2%252B8780c8kAXZfdmcjEbozLH9%252Fyv1386Ag7v1I25W5h%252Fv5YM9QYuk6j=
SYl9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252=
B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAWtGIzWQEc31bJipudEaf76%252Bld%252FiZ=
hBxnA%253D%253D" style=3D"color:blue;"><strong><span style=3D"font-family:c=
ambria,serif"><span style=3D"font-size:12pt">https://form.jotform.com/24161=
1886123454</span></span></strong></a></li>=20
                             <li><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">* Advanced Presentation Techniques =
=E2=80=93 Aug 30 PM </span></span></strong><strong><span style=3D"font-fami=
ly:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp; </span></s=
pan></strong><a href=3D"https://mta.promo-email.com/da/daecs?token=3D4akbPW=
oA1mjmD3XJ1V1csBmt2MS1F0LV5WHBnhrJUTYNP3tgbM1R88Lxagd85z8U780c8kAXZfdmcjEbo=
zLH9%252Fyv1386Ag7v1I25W5h%252Fv5YM9QYuk6jSYl9Imtdd4Do8aZNOcoNAnGyYcYvcE2QA=
nHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFS=
kFDFwAbtIlH4B8KlTvoaWCkJf3%252Fi%252Bld%252FiZhBxnA%253D%253D" style=3D"col=
or:blue;"><strong><span style=3D"font-family:cambria,serif"><span style=3D"=
font-size:12pt">https://form.jotform.com/241612141639451</span></span></str=
ong></a> &nbsp;</li>=20
                            </ol>=20
                            <div align=3D"center" style=3D"text-align: cent=
er; line-height: 16px; font-size: 11pt; font-family: Calibri, sans-serif;">
                              &nbsp;=20
                            </div></th>=20
                           <th style=3D"display:block;border:0px transparen=
t;border-spacing:0px;border-collapse:collapse;"><img border=3D"0" height=3D=
"auto" src=3D"https://ci3.googleusercontent.com/meips/ADKq_Na5l0Ggelv_zP1NO=
dJahrbZktslVC6WpseKQjebbyol2d_R7AsIMqFbquXUo8xL72bT_IcPxwyJexXOUOhL-5AYdg9h=
R8HeTzBOntUJ8tABbwhTXViTw4nXlUtqyHBkfB7HROdeokB5Khs8xrApM8Eo=3Ds0-d-e1-ft#h=
ttps://powermaxph.com/wp-content/uploads/2024/05/447014e3-3c65-4d02-b9cc-c5=
54ef29bff8.jpeg" style=3D"display:block; margin:auto; user-select:none" uns=
electable=3D"on" width=3D"600"></th>=20
                          </tr>=20
                         </tbody>=20
                        </table></td>=20
                      </tr>=20
                     </tbody>=20
                    </table>=20
                    <div style=3D"clear:both;">
                      &nbsp;=20
                    </div>=20
                    <table cellpadding=3D"0" cellspacing=3D"0" style=3D"wid=
th:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td style=3D"border-collapse:collapse; border-spacin=
g:0px; border:0px">=20
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-siz=
e:16px;text-align:center;"> <span style=3D"font-size:24px"><span style=3D"f=
ont-family:arial black,gadget,sans-serif"><span style=3D"color:#ff0000">Int=
ernal Control and Fraud Prevention</span></span></span>=20
                        </div>=20
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;display:block;color:rgb(51,51,51);font-family:sans-serif;text-ali=
gn:center;"> <span style=3D"font-size:large">&nbsp;<strong style=3D"font-fa=
mily:Times New Roman,serif"><span style=3D"color:black"><span style=3D"font=
-family:cambria,serif">TO PREVENT OR DETECT ERRORS AND MISTAKES</span></spa=
n></strong></span>=20
                         <div style=3D"font-size:12pt;margin:0in 0in 0in 1i=
n;background-image:initial;background-position:initial;background-size:init=
ial;background-repeat:initial;background-origin:initial;background-clip:ini=
tial;font-family:Times New Roman,serif;">
                           &nbsp;=20
                         </div><strong style=3D"color:#000000; font-size:20=
px">August 22, 2024</strong>=20
                         <br><strong style=3D"color:#000000; font-size:20px=
">2:00pm - 5:00pm</strong>=20
                        </div>=20
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-siz=
e:16px;text-align:center;"> <strong style=3D"color:#000000; font-size:20px"=
>*LIVE VIA ZOOM*</strong>=20
                        </div>=20
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-siz=
e:16px;text-align:left;">
                          =EF=BB=BF=20
                        </div></td>=20
                      </tr>=20
                     </tbody>=20
                    </table>=20
                    <table cellpadding=3D"0" cellspacing=3D"0" style=3D"wid=
th:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td style=3D"border-collapse:collapse; border-spacin=
g:0px; border:0px">=20
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;background-color:rgb(255,255,255);display:block;color:rgb(51,51,5=
1);font-family:sans-serif;font-size:16px;text-align:left;"> <strong style=
=3D"color:#ff0000; font-family:sans-serif; font-size:24px">The Rationale of=
 the Training Program</strong>=20
                         <br><span style=3D"font-size:20px">Internal contro=
ls help an organization achieve its goals. It is a critical component of ma=
naging an organization and a foundation for its safe and sound operations. =
An effective internal control system helps an entity promote orderly, econo=
mical, efficient, and effective operations. It seeks to safeguard the resou=
rces and maintain reliable financial and management data. It enables compli=
ance with laws and regulations and helps in mitigating the risk of unexpect=
ed losses or damage to the organization and its reputation.</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">Implementing in=
ternal controls is an effective way to reduce a company=E2=80=99s exposure =
to fraud risk. This will help limit the opportunities for employees to comm=
it fraud. Since fraud comes in various forms, internal controls have the in=
herent nature to prevent fraud even before it occurs.</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">This seminar pr=
ovides a holistic framework in understanding internal controls. In addition=
, it links internal controls with the overall management of fraud, primaril=
y on how to prevent its occurrence. This is useful for business owners, top=
 management, board of directors, officers, and employees in different units=
 or divisions of an organization.</span>=20
                         <br>=20
                         <br><strong style=3D"color:#ff0000; font-family:sa=
ns-serif; font-size:24px">Learning Objectives</strong>=20
                         <br><span style=3D"font-size:20px">At the end of t=
he seminar, the participants are expected to</span>=20
                         <ul>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Explain the nature of internal control and its relationship wi=
th risk and audit and how they drive value for an organization;</span></li>=
=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Discuss the framework, components, and measures and how intern=
al controls can be implemented in real business operations;</span></li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Differentiate the various types of fraud;</span></li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Explain the manner through which internal controls can prevent=
 fraud; and</span></li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Assess internal control practices and devise workable solution=
s for identified internal control weaknesses.</span></li>=20
                         </ul> &nbsp;=20
                         <br><strong style=3D"color:#ff0000; font-family:sa=
ns-serif; font-size:24px">Outline of Topics</strong>=20
                         <br>=20
                         <br><strong style=3D"color:#d81818; font-size:20px=
">1. Understanding the Trilogy of Risk, Control, and Audit</strong>=20
                         <ul>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Nature of risk, controls, and audit</span></li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Roles and responsibilities for internal controls in an organiz=
ation</span></li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Benefits of a strong internal control system in an organizatio=
n</span></li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Levels of internal controls ladder</span></li>=20
                         </ul><strong style=3D"color:#d51919; font-size:20p=
x">2. Five Components of the Internal Control System</strong>=20
                         <ul>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Objectives of internal controls</span></li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Five components: control environment, risk assessment, control=
 activities, information and communication, and monitoring</span></li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Emphasizing control activities for businesses</span></li>=20
                         </ul><strong style=3D"color:#c21a1a; font-size:20p=
x">3. Nature and Classification of Fraud and Fraud Management</strong>=20
                         <ul>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Fraud Elements and Principles</span></li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">The Fraud Triangle</span></li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Classification of Fraud</span></li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Four Fraud Management Activities</span></li>=20
                         </ul><strong style=3D"color:#d52020; font-size:20p=
x">4. Control Activities to Prevent Fraud</strong>=20
                         <ul>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Control Activities as the day-to-day component of internal con=
trol</span></li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Control Activities to Prevent Fraud in Company Assets</span></=
li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Control Activities to Prevent Fraud in Company Liabilities</sp=
an></li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Control Activities to Prevent Fraud in Revenues</span></li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Control Activities to Prevent Fraud in Expenditures</span></li=
>=20
                         </ul>=20
                        </div></td>=20
                      </tr>=20
                     </tbody>=20
                    </table></th>=20
                  </tr>=20
                 </tbody>=20
                </table></td>=20
              </tr>=20
             </tbody>=20
            </table></td>=20
          </tr>=20
         </tbody>=20
        </table>=20
        <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"ma=
rgin:0px auto; width:100%">=20
         <tbody>=20
          <tr>=20
           <td style=3D"border-collapse:collapse; border-spacing:0px; borde=
r:0px; width:100%" valign=3D"top">=20
            <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspac=
ing=3D"0" style=3D"background-color:#ffffff; margin:0px auto; table-layout:=
fixed; width:600px">=20
             <tbody>=20
              <tr>=20
               <td style=3D"background-color:#ffffff; border-collapse:colla=
pse; border-spacing:0px; border:0px transparent; padding:0px">=20
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" sty=
le=3D"table-layout:fixed; width:100%">=20
                 <tbody>=20
                  <tr>=20
                   <th style=3D"width:600px;padding:0px;border:0px transpar=
ent;font-weight:normal;text-align:left;border-spacing:0px;border-collapse:c=
ollapse;vertical-align:top;">=20
                    <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0"=
 style=3D"background:transparent; overflow:hidden; width:100%">=20
                     <tbody>=20
                     </tbody>=20
                    </table></th>=20
                  </tr>=20
                 </tbody>=20
                </table></td>=20
              </tr>=20
             </tbody>=20
            </table></td>=20
          </tr>=20
         </tbody>=20
        </table>=20
        <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"ma=
rgin:0px auto; width:100%">=20
         <tbody>=20
          <tr>=20
           <td style=3D"border-collapse:collapse; border-spacing:0px; borde=
r:0px; width:100%" valign=3D"top">=20
            <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspac=
ing=3D"0" style=3D"background-color:#ffffff; margin:0px auto; table-layout:=
fixed; width:600px">=20
             <tbody>=20
              <tr>=20
               <td style=3D"background-color:#ffffff; border-collapse:colla=
pse; border-spacing:0px; border:0px transparent; padding:0px">=20
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" sty=
le=3D"table-layout:fixed; width:100%">=20
                 <tbody>=20
                  <tr>=20
                   <th style=3D"width:600px;padding:0px;border:0px transpar=
ent;font-weight:normal;text-align:left;border-spacing:0px;border-collapse:c=
ollapse;vertical-align:top;">=20
                    <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0"=
 style=3D"width:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td style=3D"border-collapse:collapse; border-spacin=
g:0px; border:0px; padding-bottom:10px; padding-top:10px">=20
                        <table align=3D"center" border=3D"0" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"margin:0px auto; width:100%">=20
                         <tbody>=20
                          <tr>=20
                           <td style=3D"border-collapse:collapse; border-co=
lor:currentcolor currentcolor #888888; border-spacing:0px; border-style:non=
e none solid; border-width:0px 0px 1px; font-size:0px; line-height:0px">&nb=
sp;</td>=20
                          </tr>=20
                         </tbody>=20
                        </table></td>=20
                      </tr>=20
                     </tbody>=20
                    </table>=20
                    <table cellpadding=3D"0" cellspacing=3D"0" style=3D"wid=
th:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td style=3D"border-collapse:collapse; border-spacin=
g:0px; border:0px">=20
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;background-color:rgb(249,252,7);display:block;color:rgb(51,51,51)=
;font-family:sans-serif;font-size:16px;text-align:center;"> <strong style=
=3D"font-size:18px">Featured Speaker:</strong>=20
                         <br><strong style=3D"color:#0d04f5; font-size:24px=
">DR. RUFO R. MENDOZA</strong>=20
                         <br><strong style=3D"color:#fc0505; font-family:sa=
ns-serif; font-size:18px"><em>Former Vice-Chair</em></strong>=20
                         <br><strong style=3D"color:#fc0505; font-family:sa=
ns-serif; font-size:18px"><em>=EF=BB=BFfor Professional Regulatory Board of=
 Accountancy</em></strong>=20
                        </div></td>=20
                      </tr>=20
                     </tbody>=20
                    </table>=20
                    <table cellpadding=3D"0" cellspacing=3D"0" style=3D"wid=
th:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td style=3D"border-collapse:collapse; border-spacin=
g:0px; border:0px">=20
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-siz=
e:16px;text-align:left;">=20
                         <ul>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Dr. Rufo R. Mendoza was a member of the Professional Regulator=
y Board of Accountancy for seven years, where he was the Vice-Chair for thr=
ee and a half years. He was also the Chair of the PRC=E2=80=99s Continuing =
Professional Development Council for Accountancy for five years. In his ten=
ure in the BOA, he represented the country in the ASEAN Meetings of Profess=
ional Regulatory Authorities for the Mutual Recognition Arrangement on Acco=
untancy Services. He was also the country's delegate to the APEC Senior Off=
icials Meeting in Accounting Services. He was PICPA=E2=80=99s national awar=
dee as Outstanding CPA in Professional Development in 2008 and Outstanding =
CPA in Government Service in 2010.</span></li>=20
                          <li style=3D"text-align:left;margin-top:0px;margi=
n-bottom:0px;"><span style=3D"font-size:20px">He has more than 20 years of =
experience in external audit and internal audit of private businesses. He h=
as 15 years of extensive experience in consulting with international develo=
pment organizations in the area of public financial management that covers =
the internal control system, risk management, and internal audit. He was Co=
nsultant at World Bank, UNDP, European Commission, Australian Agency for In=
ternational Development, and United States Agency for International Develop=
ment.</span></li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">He has a master=E2=80=99s degree in development management and=
 a Ph.D. in community development and agribusiness management both from the=
 University of the Philippines Los Ba=C3=B1os, where he was awarded members=
hip in three international honor societies.</span></li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">He taught in the graduate school of leading universities in th=
e Philippines, including the Asian Institute of Management, Ateneo de Manil=
a University's School of Government, UP Open University, University of Phil=
ippine Los Ba=C3=B1os, and De La Salle Lipa.</span></li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Previously, he worked as a National Capacity Development Exper=
t at the Asian Development Bank.</span></li>=20
                         </ul>=20
                        </div></td>=20
                      </tr>=20
                     </tbody>=20
                    </table></th>=20
                  </tr>=20
                 </tbody>=20
                </table></td>=20
              </tr>=20
             </tbody>=20
            </table></td>=20
          </tr>=20
         </tbody>=20
        </table>=20
        <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"ma=
rgin:0px auto; width:100%">=20
         <tbody>=20
          <tr>=20
           <td style=3D"border-collapse:collapse; border-spacing:0px; borde=
r:0px; width:100%" valign=3D"top">=20
            <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspac=
ing=3D"0" style=3D"background-color:#ffffff; margin:0px auto; table-layout:=
fixed; width:600px">=20
             <tbody>=20
              <tr>=20
               <td style=3D"background-color:#ffffff; border-collapse:colla=
pse; border-spacing:0px; border:0px transparent; padding:0px">=20
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" sty=
le=3D"table-layout:fixed; width:100%">=20
                 <tbody>=20
                  <tr>=20
                   <th style=3D"width:600px;padding:0px;border:0px transpar=
ent;font-weight:normal;text-align:left;border-spacing:0px;border-collapse:c=
ollapse;vertical-align:top;">=20
                    <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0"=
 style=3D"background:transparent; overflow:hidden; width:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td style=3D"border-collapse:collapse; border-spacin=
g:0px; border:0px; padding:25px 0px">=20
                        <table border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" style=3D"width:600px">=20
                         <tbody>=20
                          <tr>=20
                           <td style=3D"border-collapse:collapse; border-sp=
acing:0px; border:0px none; padding-bottom:10px; padding-top:10px">=20
                            <table align=3D"center" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" style=3D"margin:0px auto; width:600px">=20
                             <tbody>=20
                              <tr>=20
                               <td style=3D"border-collapse:collapse; borde=
r-color:currentcolor currentcolor #888888; border-spacing:0px; border-style=
:none none solid; border-width:0px 0px 1px; font-size:0px; line-height:0px"=
>&nbsp;</td>=20
                              </tr>=20
                             </tbody>=20
                            </table></td>=20
                          </tr>=20
                         </tbody>=20
                        </table>=20
                        <table border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" style=3D"background:transparent; overflow:hidden; width:600px">=20
                         <tbody>=20
                          <tr>=20
                           <td style=3D"border-collapse:collapse; border-sp=
acing:0px; border:0px none; padding:15px 0px 25px">=20
                            <div style=3D"font-size:13px;color:rgb(80,0,80)=
;">=20
                             <div style=3D"min-width:320px;max-width:500px;=
margin:0px auto;width:500px;">=20
                              <div style=3D"border-collapse:collapse;displa=
y:table;width:500px;">=20
                               <div style=3D"min-width:320px;max-width:500p=
x;display:table-cell;vertical-align:top;width:500px;">=20
                                <div style=3D"width:500px;">=20
                                 <div style=3D"border-width:0px;border-styl=
e:solid;padding:5px 0px;">=20
                                  <div style=3D"font-family: Georgia, Times=
, &quot;New serif&quot;; line-height: 24px; padding: 10px;">=20
                                   <div style=3D"line-height: 24px;">=20
                                    <div style=3D"color:rgb(34,34,34);font-=
size:small;font-family:Roboto,RobotoDraft,Helvetica,Arial,sans-serif;">=20
                                     <div style=3D"min-width:320px;max-widt=
h:500px;margin:0px auto;width:500px;">=20
                                      <div style=3D"border-collapse:collaps=
e;display:table;width:500px;">=20
                                       <div style=3D"min-width:320px;max-wi=
dth:500px;display:table-cell;vertical-align:top;width:500px;">=20
                                        <div style=3D"width:500px;">=20
                                         <div style=3D"border-width:0px;bor=
der-style:solid;padding:5px 0px;">=20
                                          <div style=3D"line-height: 24px; =
padding: 10px;">=20
                                           <div style=3D"line-height: 24px;=
">=20
                                            <h2 style=3D"color:rgb(34,34,34=
);font-family:sans-serif;text-align:center;font-size:24px;margin-top:10px;m=
argin-bottom:0px;"><span style=3D"color:#500050"><span style=3D"color:#ff00=
00"><u>REGISTRATION PER PAX</u></span></span></h2>=20
                                            <div>
                                              &nbsp;=20
                                            </div>=20
                                            <h2 style=3D"color:rgb(51,51,51=
);font-family:sans-serif;text-align:center;font-size:24px;margin-top:0px;ma=
rgin-bottom:0px;">&nbsp;</h2>=20
                                            <div style=3D"font-weight:400;p=
adding:0px;border-width:0px;border-style:none;font-size:16px;">=20
                                             <div style=3D"padding:0px;bord=
er-width:0px;border-style:none;">=20
                                              <div style=3D"padding: 0px; b=
order-width: 0px; border-style: none; text-align: center;"> <span style=3D"=
font-size:24px"><span style=3D"font-family:arial black,gadget,sans-serif"><=
span style=3D"color:#ff0000">Internal Control and Fraud Prevention</span></=
span></span>=20
                                              </div>=20
                                              <div style=3D"font-size:small=
;padding:0px;border-width:0px;border-style:none;">=20
                                               <div style=3D"text-align: ce=
nter;"> <span style=3D"font-size:large">&nbsp;<strong style=3D"font-family:=
Times New Roman,serif"><span style=3D"color:black"><span style=3D"font-fami=
ly:cambria,serif">TO PREVENT OR DETECT ERRORS AND MISTAKES</span></span></s=
trong></span>=20
                                               </div>=20
                                               <div style=3D"font-size: 12p=
t; margin: 0in 0in 0in 1in; background-image: initial; background-position:=
 initial; background-size: initial; background-repeat: initial; background-=
origin: initial; background-clip: initial; font-family: Times New Roman, se=
rif; text-align: center;">
                                                 &nbsp;=20
                                               </div>=20
                                               <div style=3D"text-align: ce=
nter;"> <strong style=3D"color:#000000; font-size:20px">August 22, 2024</st=
rong>=20
                                                <br><strong style=3D"color:=
#000000; font-size:20px">2:00pm - 5:00pm</strong>=20
                                               </div>=20
                                              </div>=20
                                              <div style=3D"padding: 0px; b=
order-width: 0px; border-style: none; text-align: center;"> <strong style=
=3D"color:#000000; font-size:20px">*LIVE VIA ZOOM*</strong>=20
                                              </div>=20
                                             </div>=20
                                            </div>=20
                                            <div style=3D"line-height: 24px=
; text-align: center;">
                                              &nbsp;&nbsp;<span style=3D"ba=
ckground-color:transparent"><span style=3D"font-size:large"><span style=3D"=
font-family:georgia,times,new serif"><span style=3D"color:#ff0000">REGISTRA=
TION&nbsp;</span></span></span></span><span style=3D"background-color:trans=
parent"><span style=3D"font-size:large"><span style=3D"font-family:georgia,=
times,new serif"><span style=3D"color:#ff0000">LINK</span></span></span></s=
pan><span style=3D"font-size:24px"><span style=3D"background-color:transpar=
ent"><span style=3D"font-family:sans-serif"><span style=3D"color:#ff0000"><=
span style=3D"background-color:inherit"><span style=3D"background-color:inh=
erit">:</span></span></span></span></span></span>=20
                                            </div>=20
                                            <h2 style=3D"color:rgb(34,34,34=
);font-family:sans-serif;font-size:24px;text-align:center;margin-top:0px;ma=
rgin-bottom:0px;"><span style=3D"font-weight:400"><span style=3D"font-size:=
15px"><span style=3D"background-color:transparent"><span style=3D"font-fami=
ly:georgia,times,new serif"><span style=3D"color:#555555"><strong><span sty=
le=3D"font-size:large"><span style=3D"color:#0000ff"><a data-saferedirectur=
l=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/24157176754046=
0&amp;source=3Dgmail&amp;ust=3D1721454647814000&amp;usg=3DAOvVaw1wwqiXVQlVw=
-RTC-H07BRT" href=3D"https://mta.promo-email.com/da/daecs?token=3DXf%252Bud=
mipksfZsdzhaEpjeTQdu4x27MfULNl5GsInJpZFPyMCxuWO5pW4ISzZ2YJA780c8kAXZfdmcjEb=
ozLH9%252Fyv1386Ag7v1I25W5h%252Fv5YM9QYuk6jSYl9Imtdd4Do8aZNOcoNAnGyYcYvcE2Q=
AnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpF=
SkFDFwAQN2IQhwhfakzOUVh2HpRda%252Bld%252FiZhBxnA%253D%253D" rel=3D"noreferr=
er noopener" target=3D"_blank">https://form.jotform.com/<wbr>24157176754046=
0</a></span></span></strong></span></span></span></span></span></h2>=20
                                            <div>=20
                                             <h2 style=3D"font-family:sans-=
serif;text-align:center;font-size:24px;margin-top:10px;margin-bottom:0px;">=
<span style=3D"color:#ff0000"><u>ONLINE PER PAX</u></span></h2>=20
                                            </div>=20
                                           </div>=20
                                          </div>=20
                                         </div>=20
                                        </div>=20
                                       </div>=20
                                      </div>=20
                                     </div>=20
                                    </div>=20
                                    <div style=3D"color: rgb(85, 85, 85); f=
ont-size: small; font-family: Arial, Helvetica, sans-serif; line-height: 15=
px; padding: 10px;">=20
                                     <div style=3D"line-height: 14px; font-=
size: 12px;">=20
                                      <div style=3D"font-size: 14px; line-h=
eight: 16px; text-align: center;"> <strong style=3D"color:#222222; font-fam=
ily:Calibri,sans-serif; font-size:14pt"><span style=3D"color:#ff0000">Regul=
ar Rate Php 1,699.00 + VAT starting AUGUST 16,</span></strong><strong style=
=3D"color:#222222; font-family:Calibri,sans-serif; font-size:14pt"><span st=
yle=3D"color:#ff0000">&nbsp;2024</span></strong>=20
                                      </div>=20
                                     </div>=20
                                    </div>=20
                                    <div align=3D"center" style=3D"color: r=
gb(34, 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px; fo=
nt-family: Calibri, sans-serif;"> <span style=3D"font-size:14pt"><strong><s=
pan style=3D"color:#ff0000">Early Bird Rate Php 1,399.00 + VAT until&nbsp;<=
/span></strong></span>&nbsp;&nbsp;<strong style=3D"font-size:14pt"><span st=
yle=3D"color:#ff0000">AUGUST</span></strong><strong style=3D"font-size:14pt=
"><span style=3D"color:#ff0000">&nbsp;15</span></strong><strong style=3D"fo=
nt-size:14pt"><span style=3D"color:#ff0000">,</span></strong>&nbsp;<strong =
style=3D"font-size:14pt"><span style=3D"color:#ff0000">2024</span></strong>=
=20
                                    </div>=20
                                    <div align=3D"center" style=3D"color: r=
gb(34, 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px; fo=
nt-family: Calibri, sans-serif;"> <span style=3D"font-size:14pt"><strong><s=
pan style=3D"color:#ff0000">Group Rate Php 1,299.00 + VAT per pax for 5 =E2=
=80=93 14 pax</span></strong></span>=20
                                    </div>=20
                                    <div style=3D"color: rgb(34, 34, 34); f=
ont-size: small; font-family: Arial, Helvetica, sans-serif; text-align: cen=
ter; line-height: 15px;">
                                      &nbsp;=20
                                    </div>=20
                                    <div align=3D"center" style=3D"color: r=
gb(34, 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px; fo=
nt-family: Calibri, sans-serif;"> <span style=3D"font-size:14pt"><strong><s=
pan style=3D"color:#ff0000">Super Group Rate Php 1,099.00 + VAT per pax for=
 15 or more pax</span></strong></span>=20
                                    </div>=20
                                    <div align=3D"center" style=3D"margin: =
0cm 0cm 8pt; line-height: 18px; font-family: Calibri, sans-serif;"> <span s=
tyle=3D"color:#ff0000"><span style=3D"font-size:18.6667px"><strong>BIRTHDAY=
 MONTH PROMO - ONE (1) FREE SEAT Register within Your Birthday Month with a=
t least&nbsp;2 paid pax @Php1,699.00</strong></span></span><strong style=3D=
"color:#222222; font-size:18.6667px"><span style=3D"color:#ff0000">+ VAT&nb=
sp;</span></strong><strong style=3D"color:#222222; font-size:18.6667px"><sp=
an style=3D"color:#ff0000">per pax&nbsp;</span></strong><strong style=3D"co=
lor:#222222; font-size:18.6667px"><span style=3D"color:#ff0000">Must Presen=
t proof of date birth</span></strong>=20
                                    </div>=20
                                    <div align=3D"center" style=3D"margin: =
0cm 0cm 8pt; line-height: 15px; font-family: Calibri, sans-serif;"> <strong=
 style=3D"color:#222222; font-size:18.6667px"><span style=3D"color:#ff0000"=
>JOIN NOW PAY LATER PROMO - After 30 Days from the date of the Masterclass&=
nbsp;<a class=3D"gmail_plusreply" contenteditable=3D"false" data-content-ed=
itable=3D"false" id=3D"m_855261833864407066m_-5559121897974158567m_32740410=
17746532888m_-3950154769665900581m_7339881085042237015m_-720768507731268998=
3m_8749877574811124664m_-7949015000260735177m_7122249398962292687m_88466937=
13456134077m_-5924152376493116660m_-7266980937315085433m_-82674519666187638=
05m_927691725594951046m_-1188879237718663658m_-7355293288959420910m_9612491=
36569885940m_-1608489655972963006m_5604732833366387446m_4378312409515602059=
m_6874459320489289769m_-646610415516271479m_8319626764317481505m_2325933389=
417244277m_2642887845746401929m_5087165177397515314m_7817149971883892943m_-=
4225803679699802999m_7683320798588280989m_34598192970764670m_-8866171075513=
576752m_-3621773549479330394m_2404260964293064786m_-4830443689257051615m_-2=
390217678032805476m_1320467170204662062m_-8859158302139931932plusReplyChip-=
2" style=3D"color:rgb(34,34,34)">@</a></span></strong><strong style=3D"colo=
r:#222222; font-size:18.6667px"><span style=3D"color:#ff0000">Php1,899.00&n=
bsp;</span></strong><strong style=3D"color:#222222; font-size:18.6667px"><s=
pan style=3D"color:#ff0000">+ VAT&nbsp;</span></strong><strong style=3D"col=
or:#222222; font-size:18.6667px"><span style=3D"color:#ff0000">per pax</spa=
n></strong>=20
                                    </div>=20
                                    <div align=3D"center" style=3D"margin: =
0cm 0cm 8pt; line-height: 15px; font-family: Calibri, sans-serif;">
                                      &nbsp;=20
                                    </div>=20
                                    <div style=3D"color: rgb(85, 85, 85); f=
ont-size: 14px; font-family: Arial, Helvetica, sans-serif; text-align: cent=
er; line-height: 16px;"> <span style=3D"color:#000000"><em><strong>Inclusiv=
e of the Webinar Session, Presentation Materials and the Digital Certificat=
e </strong></em></span>=20
                                    </div>=20
                                   </div>=20
                                  </div>=20
                                 </div>=20
                                </div>=20
                               </div>=20
                              </div>=20
                             </div>=20
                            </div>=20
                            <div style=3D"font-family:Arial,Helvetica,sans-=
serif;">
                              &nbsp;=20
                            </div>=20
                            <div style=3D"font-size:13px;color:rgb(80,0,80)=
;">=20
                             <div style=3D"min-width:320px;max-width:500px;=
margin:0px auto;width:500px;">=20
                              <div style=3D"border-collapse:collapse;displa=
y:table;width:500px;">=20
                               <div style=3D"min-width:320px;max-width:500p=
x;display:table-cell;vertical-align:top;width:500px;">=20
                                <div style=3D"width:500px;">=20
                                 <div style=3D"border-width:0px;border-styl=
e:solid;padding:5px 0px;">=20
                                  <div align=3D"center" style=3D"padding:10=
px;">=20
                                   <table align=3D"center" border=3D"0" cel=
lpadding=3D"0" cellspacing=3D"0" style=3D"border-collapse:collapse; border-=
spacing:0px; border-top:2px solid #e10d0d; table-layout:fixed; vertical-ali=
gn:top; width:480px">=20
                                    <tbody>=20
                                     <tr style=3D"vertical-align:top">=20
                                      <td valign=3D"top">&nbsp;</td>=20
                                     </tr>=20
                                    </tbody>=20
                                   </table>=20
                                   <h2 style=3D"font-size:24px;color:rgb(51=
,51,51);margin-top:0px;margin-bottom:0px;"><span style=3D"color:#ff0000">AT=
TENTION TO MS. JHIE</span></h2>=20
                                   <div>
                                     &nbsp;=20
                                   </div>=20
                                   <div style=3D"color:rgb(34,34,34);font-s=
ize:small;font-weight:400;">=20
                                    <div style=3D"font-size:13px;color:rgb(=
0,0,0);padding:0px;"> <span style=3D"font-size:14px"><span style=3D"color:#=
0000ff"><span style=3D"color:#000000"><span style=3D"font-family:arial,sans=
-serif"><span style=3D"color:#0000ff"><span style=3D"background-color:inher=
it"><span style=3D"background-color:inherit"><a data-saferedirecturl=3D"htt=
ps://www.google.com/url?q=3Dhttps://form.jotform.com/241571767540460&amp;so=
urce=3Dgmail&amp;ust=3D1721454647814000&amp;usg=3DAOvVaw1wwqiXVQlVw-RTC-H07=
BRT" href=3D"https://mta.promo-email.com/da/daecs?token=3DRW1TJeoY2EVctW9PO=
ySwZG9xWJVQNh319fwQvhoyYFYBzfEA%252BwUPCfKusKvwdhnB780c8kAXZfdmcjEbozLH9%25=
2Fyv1386Ag7v1I25W5h%252Fv5YM9QYuk6jSYl9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2n=
gWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAQ=
N2IQhwhfakzOUVh2HpRda%252Bld%252FiZhBxnA%253D%253D" rel=3D"noreferrer noope=
ner" style=3D"color:rgb(0,0,255);text-decoration-line:none;" target=3D"_bla=
nk"><img align=3D"left" src=3D"https://ci3.googleusercontent.com/meips/ADKq=
_NZ1n8saSpjr8VccnWLjUnjnAqWL1sjN4ngc1It2AUxrkINedRdrTu70HeEeOhUIMMkTtMHfldL=
ZQ8BRRb5-WNi1x-9-az4qHSR01nuD4ypAi8FyBiC2UYAC7nrE4s1qDW0ej44ylr8BdzBdhJQwnn=
-NRQ=3Ds0-d-e1-ft#http://staticapp.icpsc.com/icp/resources/mogile/1246552/4=
12de04e50ce20f6366e4ad231ea542d.gif" style=3D"border-color:#333333; border-=
style:solid; border-width:0px; display:block; max-width:582px; user-select:=
none" unselectable=3D"on" width=3D"250"></a></span></span></span></span></s=
pan></span></span>=20
                                    </div>=20
                                    <div style=3D"font-size:13px;color:rgb(=
0,0,0);padding:0px;">
                                      &nbsp;=20
                                    </div>=20
                                    <div style=3D"font-size:13px;color:rgb(=
0,0,0);padding:0px;"> <span style=3D"color:#0000ff"><span style=3D"backgrou=
nd-color:transparent"><span style=3D"font-size:small"><span style=3D"color:=
#000000"><em><strong><span style=3D"font-family:arial,helvetica,sans-serif"=
>For More Details,</span></strong></em></span></span></span></span><span st=
yle=3D"color:#0000ff"><span style=3D"background-color:transparent"><span st=
yle=3D"font-size:small"><span style=3D"color:#000000"><em><strong><span sty=
le=3D"font-family:arial,helvetica,sans-serif">&nbsp;Inquiry or</span></stro=
ng></em></span></span></span></span>=20
                                    </div>=20
                                    <div style=3D"font-size:13px;color:rgb(=
0,0,0);padding:0px;"> <span style=3D"color:#0000ff"><span style=3D"color:#0=
00000"><em><strong><span style=3D"font-family:arial,helvetica,sans-serif"><=
span style=3D"font-size:small"><span style=3D"background-color:inherit"><sp=
an style=3D"background-color:inherit">Reservation Please Call Us On:</span>=
</span></span></span></strong></em></span></span>=20
                                    </div>=20
                                    <div style=3D"font-size:13px;color:rgb(=
0,0,0);"> <strong style=3D"text-align:left"><span style=3D"font-size:small"=
>Ms. Jhie&nbsp;</span></strong>=20
                                    </div>=20
                                    <div style=3D"font-size:13px;color:rgb(=
0,0,0);"> <span style=3D"font-size:small"><strong><span style=3D"color:red"=
>Marketing Officer</span></strong></span>=20
                                    </div>=20
                                    <div style=3D"font-size:13px;color:rgb(=
0,0,0);"> <span style=3D"font-size:small"><strong>Tele Fax:</strong><strong=
>&nbsp;8470-1057</strong></span>=20
                                    </div>=20
                                    <div style=3D"font-size:13px;color:rgb(=
0,0,0);"> <span style=3D"font-size:small">&nbsp;<strong>or Call/Text:</stro=
ng></span><strong><span style=3D"font-size:small">&nbsp;0906-4798186&nbsp;<=
/span></strong>&nbsp;=20
                                    </div>=20
                                    <div style=3D"font-size:13px;color:rgb(=
0,0,0);"> <strong style=3D"font-family:arial,sans-serif"><span style=3D"fon=
t-size:small"><span style=3D"font-family:cambria,serif">Visit my FB PAGE @j=
hie.trainin</span><span style=3D"font-family:cambria,serif">g</span></span>=
</strong>=20
                                    </div>=20
                                   </div>=20
                                  </div>=20
                                 </div>=20
                                </div>=20
                               </div>=20
                              </div>=20
                             </div>=20
                            </div></td>=20
                          </tr>=20
                         </tbody>=20
                        </table>=20
                        <div style=3D"clear:both;">
                          &nbsp;=20
                        </div></td>=20
                      </tr>=20
                     </tbody>=20
                    </table>=20
                    <div style=3D"clear:both;">
                      &nbsp;=20
                    </div></th>=20
                  </tr>=20
                 </tbody>=20
                </table></td>=20
              </tr>=20
             </tbody>=20
            </table></td>=20
          </tr>=20
         </tbody>=20
        </table></td>=20
      </tr>=20
     </tbody>=20
    </table>=20
    <div style=3D"clear:both;">
      &nbsp;=20
    </div>=20
   </div>=20
   <div data-smartmail=3D"gmail_signature" dir=3D"ltr">=20
    <div dir=3D"ltr">=20
     <div>=20
      <div dir=3D"ltr">=20
       <div>=20
        <div dir=3D"ltr">=20
         <div dir=3D"ltr">=20
          <div dir=3D"ltr">=20
           <div dir=3D"ltr">=20
            <div dir=3D"ltr">=20
             <div dir=3D"ltr">=20
              <div dir=3D"ltr">=20
               <div dir=3D"ltr">=20
                <div dir=3D"ltr">=20
                 <div dir=3D"ltr">=20
                  <div dir=3D"ltr">=20
                   <div dir=3D"ltr">=20
                    <div dir=3D"ltr">=20
                     <div dir=3D"ltr">=20
                      <div dir=3D"ltr">=20
                       <div>
                         &nbsp;=20
                       </div>=20
                      </div>=20
                     </div>=20
                    </div>=20
                   </div>=20
                  </div>=20
                 </div>=20
                </div>=20
               </div>=20
              </div>=20
             </div>=20
            </div>=20
           </div>=20
          </div>=20
         </div>=20
        </div>=20
       </div>=20
      </div>=20
     </div>=20
    </div>=20
   </div>=20
  </div>=20
  <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"width: 1=
00%; border-collapse: collapse;">=20
   <tbody>=20
    <tr>=20
     <td align=3D"center" valign=3D"top" style=3D"padding: 3px 0;">=20
      <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"bord=
er-collapse: collapse;">=20
       <tbody>=20
        <tr>=20
         <td align=3D"center" valign=3D"top" style=3D"padding: 0 3px; font-=
family: Arial, sans-serif; font-size: 12px; line-height: 16px; mso-line-hei=
ght-rule: exactly;" class=3D"unsubscribe"><a href=3D"https://mta.promo-emai=
l.com/da/umls?token=3Dp3RN6YhKkiSDjuCXY96gDsof%252BqYIWPpvSCX9T5098Y0LxfRJf=
KWlrOQ%252F%252FgzYuvtLRSb6F5Xe4QUhE5%252BIF9wEf1bl3HfnnwGA1HqjCN3GAp7y0GYy=
LIqfmbItbnUU8C3FqTLtb7x5%252BtkAbXJ%252BOA9VLg%253D%253D&amp;lang=3Den" tar=
get=3D"_blank" style=3D"text-decoration: underline; color: #555555;">Unsubs=
cribe</a></td>=20
        </tr>=20
       </tbody>=20
      </table></td>=20
    </tr>=20
    <tr>=20
    </tr>=20
    <tr>=20
    </tr>=20
    <tr>=20
    </tr>=20
   </tbody>=20
  </table> =20
 </body>
</html>
