State of Accounts Payable 2027 Study

APPG Industry Research

What Does Accounts Payable Really Look Like Heading Into 2027?

APPG has launched the State of Accounts Payable 2027 study to hear directly from the professionals doing the work.

Accounts Payable Professionals Group  |  October 1, 2026

State of Accounts Payable 2027

Help APPG build a clearer benchmark for the Accounts Payable profession.

The survey takes approximately 6 to 8 minutes and is open to AP professionals, AP leaders, and finance professionals responsible for Accounts Payable.

Take the 2027 AP Survey

Accounts Payable is changing quickly.

Automation is handling more invoice processing. Artificial intelligence is beginning to enter AP workflows. Fraud threats continue to evolve. ERP platforms are becoming more connected, and finance leaders are asking AP departments to accomplish more with the technology and staff they already have.

But what does Accounts Payable actually look like inside organizations today?

The Accounts Payable Professionals Group wants to find out.

APPG has launched the State of Accounts Payable 2027 study, an industry survey designed to gather the experiences, challenges, technologies, controls, and priorities of Accounts Payable professionals across industries and organizations.

The goal is straightforward: hear directly from the people doing the work.

Building a Clearer Picture of Accounts Payable

There is no single operating model for Accounts Payable.

Some organizations have highly automated invoice environments with electronic invoicing, automated matching, workflow routing, integrated ERP systems, and electronic payments.

Other organizations still depend heavily on email, spreadsheets, PDFs, manual approvals, and human intervention throughout the invoice lifecycle.

Some AP departments are beginning to experiment with artificial intelligence and autonomous workflows. Others are still working through ERP upgrades, staffing shortages, vendor master controls, payment fraud risks, or basic invoice automation.

Those differences matter.

Discussions about the future of AP can sometimes focus heavily on what technology can do. APPG wants to better understand what organizations are actually doing.

The State of Accounts Payable 2027 study examines:

• AP automation and artificial intelligence
• Invoice processing and operating models
• Fraud prevention and payment controls
• ERP systems and AP technology
• Staffing and investment
• Current Accounts Payable challenges
• Priorities for the year ahead

Why AP Professionals Should Have a Voice

Accounts Payable professionals experience operational change differently depending on their organization, industry, invoice volume, ERP, technology environment, and responsibilities.

An AP specialist processing invoices may see problems that a finance executive never encounters directly.

An AP manager may be dealing with staffing, exception management, internal controls, month-end close, vendor escalations, and payment performance.

A director, controller, or broader finance leader may be deciding where the organization should invest in automation, controls, artificial intelligence, or process improvement.

All of those perspectives are important.

APPG wants the study to reflect the profession as broadly as possible, from professionals working directly with invoices and vendors to the people managing AP departments and broader finance operations.

The more professionals who participate, the more useful the resulting benchmark can become.

“The goal is straightforward: hear directly from the people doing the work.”

From Survey Responses to an APPG Industry Report

The survey is only the first step.

APPG plans to use the responses to develop the State of Accounts Payable 2027 Report, providing AP professionals with a clearer picture of where the profession stands as organizations enter 2027.

The report is intended to identify patterns across the profession.

• Where is AP automation actually being used?
• How much influence is artificial intelligence beginning to have?
• Which AP processes remain highly manual?
• How concerned are professionals about payment and vendor fraud?
• Are organizations investing enough in Accounts Payable technology and staffing?
• What are AP departments prioritizing for 2027?

Answers to questions like these can help professionals compare their own environments with what is happening elsewhere in the profession.

They can also help move the AP conversation beyond assumptions.

The Profession Should Help Define Its Own Future

Accounts Payable has traditionally been measured through invoices processed, payment timeliness, exception rates, discounts captured, duplicate payments, and other operational metrics.

Those measures remain important.

But AP is increasingly connected to working capital, fraud prevention, supplier relationships, data quality, compliance, automation, artificial intelligence, and broader financial transformation.

Understanding where the profession is going requires listening to the people responsible for those processes.

That is what the State of Accounts Payable 2027 study is designed to do.

Your Experience Matters

Take Part in the State of Accounts Payable 2027 Study

Whether you work directly in AP, manage an AP team, or lead a broader finance function, your perspective can help APPG build a better benchmark for the profession.

The survey takes approximately 6 to 8 minutes.

Complete the Survey

Please share the study with other Accounts Payable professionals in your network. The more voices represented, the more useful the final report can be.

APPG Takeaway

Accounts Payable is entering another period of significant change. The State of Accounts Payable 2027 study is designed to document that change through the experience of the professionals living it every day.

Explore more from APPG:
Accounts Payable  |  AP Automation  |  Controls & Risk  |  AP News

Editorial Note: This article was developed with the assistance of artificial intelligence and reviewed and approved by Robert Ruhno, Executive Director of the Accounts Payable Professionals Group, and Mariann Ruhno, Chief Education Officer of the Accounts Payable Professionals Group.

APPG Leadership

Robert Ruhno

Executive Director

Robert leads APPG's mission, editorial direction, member community, and efforts to advance the Accounts Payable profession.

Mariann Ruhno

Chief Education Officer

Mariann leads APPG's education strategy, professional-development resources, and initiatives designed to help AP professionals strengthen their skills and careers.

The Accounts Payable Professionals Group provides practical education, industry information, professional development, and community for Accounts Payable professionals.

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5 AP Developments to watch in 2026

APPG • Accounts Payable Intelligence

Five Accounts Payable Developments AP Professionals Need to Watch in 2026

From mandatory e-invoicing and agentic AI to payment fraud and ISO 20022, major changes are reshaping how accounts payable teams process invoices, manage risk and protect company payments.

Updated August 2026 • Accounts Payable Professionals Group

THE AP BRIEF

Accounts payable is becoming more automated, connected and dependent on structured financial data. At the same time, fraud and control risks remain. AP professionals should understand five developments that could affect invoice processing, vendor management, payments, compliance and internal controls.

Accounts payable is changing quickly. Artificial intelligence is moving deeper into AP workflows. Governments are requiring structured electronic invoices. Fraud remains a major threat. Payment networks are changing how transaction data moves between organizations.

For AP professionals, these developments are more than technology news. They affect invoice processing, internal controls, vendor management, payments, compliance and the skills AP teams will need.

Here are five developments AP professionals should be watching.

1 France Is About to Make E-Invoicing a Reality

France will begin a major electronic invoicing reform on September 1, 2026.

By that date, companies covered by the reform must be able to receive electronic invoices. Large and mid-sized companies must also begin issuing electronic invoices. Small and micro-enterprises have until September 1, 2027 to meet the issuing requirement.

This is important because an electronic invoice is not simply a PDF sent by email. Structured invoice data allows systems to process information automatically.

For AP teams, this can change invoice intake, validation, tax handling, matching, exception management and archiving.

Why AP should care: AP departments with operations in France should make sure their ERP, vendors, invoice workflows and approved electronic invoicing platforms are ready. Even organizations outside France should watch this development because structured e-invoicing mandates continue to expand internationally.

2 AI Agents Are Moving Into Accounts Payable

AP automation has been around for years. The next stage is different.

Oracle Fusion Cloud's 26B release includes a Payables Agent focused on invoice ingestion, compliance and control. Oracle also has a Payments Agent connected with payment options, offers and execution.

This points toward a future in which AI does more than extract invoice data.

An AI agent may help complete tasks, identify exceptions, recommend actions and move transactions through a workflow.

How much authority should an AI agent have inside accounts payable?

AP leaders will need clear rules for segregation of duties, approvals, audit trails, vendor master changes, invoice exceptions and payment authorization.

Why AP should care: Automation and authority are not the same thing. Organizations need to determine which AP activities can become autonomous and which decisions still require human review or approval.

3 Business Email Compromise Remains a Serious Payment Threat

Fraud continues to be one of AP's greatest risks.

Business Email Compromise, commonly called BEC, is especially dangerous because criminals may impersonate executives, vendors or other trusted parties.

The goal is often simple: convince someone to send a legitimate payment to the wrong bank account.

Artificial intelligence can make these attacks more convincing by helping criminals create realistic messages and other deceptive communications.

AP departments should pay special attention to vendor banking changes, unusual payment requests, first-time payments, rush payments and changes in normal communication patterns.

Control reminder: Independent verification remains one of the strongest defenses. A request to change banking information should be verified using trusted contact information already on file rather than information supplied in the change request.

4 ISO 20022 Continues to Change Global Payments

ISO 20022 is changing how financial information moves through the global banking system.

Its structured format allows payment messages to contain richer and more consistent information. That can improve payment processing, reconciliation, investigations and automation.

Swift had previously planned to require its Stop and Recall process for payment cancellations beginning in November 2026. Swift has since moved the mandatory requirement to November 2027.

That revised timeline is important for AP and treasury teams planning their payment roadmaps.

The larger trend has not changed. Payment systems continue moving toward richer structured data and greater standardization.

Why AP should care: AP professionals handling international payments should understand how ISO 20022 can affect payment information, exceptions, recalls, reconciliation and communication with financial institutions.

5 E-Invoicing Is Moving Directly Into ERP Systems

E-invoicing is also becoming part of the ERP environment.

Microsoft Dynamics 365 Business Central introduced functionality supporting France's electronic invoicing requirements. The functionality supports structured formats and connections needed for electronic invoice processing.

This is an important signal.

E-invoicing, AP automation, tax compliance and ERP workflows are beginning to merge.

AP professionals may eventually spend less time entering invoice data and more time monitoring automated workflows, resolving exceptions, maintaining vendor data, reviewing controls and protecting payment integrity.

Why AP should care: The AP department of the future may not be measured mainly by how many invoices employees manually process. It may be measured by how effectively the team manages an automated financial process.

What Should AP Teams Be Watching?

Development	Primary AP Impact	What to Watch
France E-Invoicing	Invoice processing and compliance	September 1, 2026 implementation
Agentic AI	Automation and internal controls	Human versus AI authority
BEC Fraud	Vendor and payment security	Banking changes and payment exceptions
ISO 20022	Global payment processing	Structured payment data and exceptions
ERP E-Invoicing	Invoice workflow automation	ERP integration and data quality

AP Action List

AP leaders do not need to wait for these trends to fully mature. Teams can begin preparing now.

• Review upcoming e-invoicing requirements in countries where your organization operates.
• Ask ERP and AP automation vendors about structured e-invoice capabilities.
• Review segregation of duties before introducing agentic AI into AP workflows.
• Strengthen controls around vendor bank account changes.
• Require independent verification for unusual or high-risk payment instructions.
• Review how ISO 20022 may affect international payments and reconciliation.
• Track AP exceptions and risk prevention alongside traditional productivity metrics.

What AP Professionals Should Take Away

These five developments point in the same direction.

Accounts payable is becoming more automated, more connected and more dependent on structured data.

At the same time, fraud and control risks remain.

The strongest AP departments will therefore need both technology and controls.

Automation can handle more routine transactions. AP professionals can then focus their attention on exceptions, compliance, vendor risk, payment security, data quality and financial controls.

The future of AP is not simply touchless processing. It is intelligent automation backed by strong financial controls.

That is not the disappearance of accounts payable.

It is the evolution of the profession.

Sources & Further Reading

1. French Ministry of Economy and Finance: Electronic invoicing requirements and implementation timetable. Official French electronic invoicing guidance
2. Oracle: Oracle Fusion Cloud Financials 26B readiness information covering AI capabilities including Payables and Payments agents. Oracle Fusion Cloud Financials 26B
3. Federal Bureau of Investigation: Business Email Compromise and cyber-enabled financial fraud information. FBI cybercrime information
4. Swift: ISO 20022 migration and continued payments modernization. Swift ISO 20022 guidance
5. Microsoft: Dynamics 365 Business Central electronic invoicing functionality and French localization documentation. Microsoft Dynamics 365 Business Central

Editorial note: Regulatory requirements and technology release schedules can change. AP professionals should verify requirements that apply to their organization with appropriate tax, legal, banking and technology advisers.

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NACHA Fraud Monitoring Deadline

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AP News | Controls & Risk

The NACHA Deadline You Already Missed

A new rule changed how AP teams have to fight ACH payment fraud. It is already in effect. If your team sends or collects ACH payments, it may now apply to you, no matter how small your volume is.

By Robert Ruhno, Executive Director, Accounts Payable Professionals Group (APPG)
Last reviewed: July 9, 2026

Here is the part most accounts payable teams have not caught yet: a major NACHA fraud monitoring rule is now in effect for smaller-volume ACH participants too.

The formal effective date for NACHA's Phase 2 fraud monitoring rule was June 19, 2026. Because June 19 was a federal holiday, NACHA's summary of upcoming rule changes lists the operational date as June 22, 2026.

If your team has not built anything for it yet, you are behind. The good news is that catching up is doable, and this article walks through the issue in plain AP terms.

First, what is NACHA, and why should AP care?

NACHA writes the rules for the ACH Network. ACH stands for Automated Clearing House. It is the system that moves many electronic payments between U.S. bank accounts, including direct deposit, vendor payments, and bill pay.

A few terms you will see below:

• Originator: The party that starts a payment. If your company sends ACH payments, your company may be an originator.
• ODFI: Originating Depository Financial Institution. This is usually your bank, the one that pushes the payment into the ACH Network.
• RDFI: Receiving Depository Financial Institution. This is the receiving bank, such as the vendor's bank.
• Third-Party Sender (TPS) or Third-Party Service Provider (TPSP): A company that handles ACH activity on your behalf, such as a payment processor or AP automation provider.

If your team pays vendors or collects money by ACH, you are part of this risk environment. The new rule makes fraud monitoring harder to ignore.

What actually changed

The change is part of NACHA's larger Risk Management package. It rolled out in two phases.

Phase 1, March 20, 2026: Applied to all ODFIs, plus non-consumer Originators, Third-Party Senders, and Third-Party Service Providers whose 2023 ACH volume exceeded 6 million entries.

Phase 2, June 22, 2026: The volume threshold is gone. Now all other non-consumer Originators, TPSPs, and TPSs must comply with the fraud monitoring rules, regardless of origination or transmission volume.

That second line is the one that catches teams off guard. Many AP departments assumed the rule was only for banks, giant processors, and high-volume ACH users. It is not that narrow anymore.

You can read NACHA's official Phase 2 rule summary here: NACHA Risk Management Topics, Fraud Monitoring Phase 2.

What the rule asks you to do

The rule does not hand AP teams one exact software tool or one exact checklist. Instead, it requires risk-based processes and procedures reasonably intended to identify ACH payments that may have been initiated because of fraud.

Two phrases matter:

• Risk-based means you put more effort where the risk is higher and less where it is lower. You do not have to treat a $50 payment the same way you treat a $500,000 payment.
• Technology-neutral means you choose the method. NACHA references approaches such as velocity checks, anomaly detection, pattern recognition, and behavioral tolerances.

In plain AP terms, you need a written, repeatable way to spot a payment that looks wrong before it goes out the door.

Meet false pretenses, the scam this rule is really about

NACHA added a named fraud type called false pretenses. This is a payment that appears authorized, but only because someone lied about who they were, what authority they had, or which account should receive the money.

For AP teams, the most familiar version is the vendor bank-change scam. A real supplier's payment details get swapped by an imposter. Everything looks normal, so the payment is approved, and the money lands in a criminal's account.

This is a form of credit-push fraud. The payer is tricked into pushing money out voluntarily. Your job now is to have a documented process that helps catch that lie before the payment is released.

The controls examiners will expect to see

You have some freedom in how you comply, but these are the controls your bank, auditors, and internal reviewers are likely to ask about:

1. Dual control. Two people, not one, should release higher-risk payments. A fraudster may fool one person. Fooling two is harder.
2. Account validation. Confirm that a vendor's bank account is real and open before you pay it, and re-check when the details change.
3. Out-of-band verification. When a vendor asks to change bank details, confirm it using contact information you already have on file, through a different channel. Call a known number. Do not use the phone number or email address included in the change request.
4. Multi-factor authentication. Require a second step beyond a password to access payment systems. An authentication app or physical token is usually stronger than a texted code.
5. Written procedures and review. You need documented procedures, not just good habits. Plan to review them at least once a year, and whenever your payment process changes.

The hard truth about who pays

This is the first time fraud monitoring obligations have been expanded this broadly to non-consumer ACH Originators and related third parties. Before this package, fraud detection requirements were more limited, such as certain WEB debits and Micro-Entries.

Here is the part that stings for AP teams: these rules do not automatically shift the loss to your bank when your company is tricked into sending money to a criminal. In many credit-push fraud situations, the payer may still bear the loss.

That is why the controls above are not just compliance work. They are practical loss-prevention work.

One more change to keep on your radar

The Same Day ACH limit is scheduled to increase from $1 million to $10 million per payment on September 17, 2027.

That change is not here yet, but AP teams should pay attention now. Bigger payments moving faster can be useful for cash management, invoice payments, payroll funding, and tax payments. It also raises the stakes because faster money is harder to recover if a fraudulent payment slips through.

NACHA's official Same Day ACH rule update is available here: Increasing the Same Day ACH Dollar Limit to $10 Million.

Your 10-minute gut check

Run through these questions with your AP, Treasury, and Finance teams this week:

• Do we send or collect any ACH payments?
• Do we have a written fraud-monitoring procedure?
• Does every vendor bank-change request get an out-of-band callback?
• Do two people release high-value or higher-risk payments?
• Do we validate new vendor bank accounts before the first payment?
• Do we re-check vendor bank accounts when payment details change?
• When did we last review these steps?

APPG takeaway: If your team cannot point to a real, written, risk-based ACH fraud monitoring process today, that is this week's project. Start with vendor bank-change callbacks. It is one of the cheapest controls to add, and it can stop one of the most expensive fraud losses AP teams face.

Bottom line

The deadline is not coming. It is here.

The rule does not expect perfection. It expects a real, documented, risk-based process. If your team cannot show one today, start with the highest-risk step first: vendor bank-account changes.

Call the vendor using known contact information already on file. Document the verification. Require a second person for higher-risk changes and higher-value releases. Then build the rest of your monitoring process around that foundation.

Official sources

• NACHA: Risk Management Topics, Fraud Monitoring Phase 2
• NACHA: Summary of Upcoming Rule Changes
• NACHA: Increasing the Same Day ACH Dollar Limit to $10 Million

Editorial Note: This article was developed with the assistance of artificial intelligence and edited, reviewed, and approved by Robert Ruhno, Executive Director of the Accounts Payable Professionals Group (APPG).

APPG Contributor

Robert Ruhno

Executive Director, Accounts Payable Professionals Group

Practical AP reporting, controls guidance, automation coverage, and career support for the accounts payable community.

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APPG Leadership Announcement

APPG Appoints Mariann Ruhno as Chief Education Officer

The Accounts Payable Professionals Group is proud to announce that Mariann Ruhno has been appointed Chief Education Officer, effective June 29, 2026.

Mariann is already a valued member of APPG. Over the past year, she has served on our Board of Advisers, bringing her experience as an award-winning educator and her passion for learning, mentorship, and professional development to our growing community.

In this expanded leadership role, Mariann will help guide the development of formalized courses, professional certifications, and educational resources created specifically for accounts payable professionals at every stage of their careers.

Building a Stronger Learning Path for AP Professionals

Accounts payable is changing quickly. AP professionals are being asked to understand automation, internal controls, vendor management, fraud prevention, compliance, reporting, communication, and leadership.

At the same time, many AP professionals are looking for clearer career paths, better training, and more practical resources created by people who understand the work.

Mariann’s background in education makes her especially well suited for this role. Her focus will be on helping APPG turn practical AP knowledge into learning experiences that are useful, understandable, and connected to the real challenges AP professionals face every day.

What Comes Next

As Chief Education Officer, Mariann will help APPG build toward a stronger educational foundation for the profession. This includes future courses, certification pathways, member learning resources, and professional development programs designed to support both new and experienced AP professionals.

Please join us in congratulating Mariann on this well-deserved next chapter.

We are excited for the impact she will have on APPG, our members, and the accounts payable profession.

Editorial Note: The article formatting was updated on July 10, 2026.

APPG Contributor

Robert Ruhno

Executive Director, Accounts Payable Professionals Group

Practical AP reporting, controls guidance, automation coverage, and career support for the accounts payable community.

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NACHA 2026 Rules - Begin March 20th

UPDATE NOTICE | March 27, 2026
This article has been updated to include the full scope of the 2026 NACHA rules, including the June 22, 2026 Phase 2 deadline for all non-consumer originators, new standardized Company Entry Description requirements (PAYROLL), guidance on handling R17 returns, and additional practical clarifications for AP teams.

NACHA 2026 Rules Update: Fraud Monitoring, PAYROLL Descriptor & What AP Teams Must Do Now

Fraud is getting smarter. Now the rules are getting stricter.

NACHA, the organization that governs the ACH network in the United States, has strengthened its rules with a new Fraud Monitoring Rule and related changes. While written for banks and payment originators, these updates directly affect companies that send ACH payments, especially Accounts Payable teams.

These changes come directly from the NACHA Operating Rules, which govern the ACH Network used by every major U.S. bank and payment processor.

Key Deadlines for AP Teams

• Phase 1 (March 20, 2026): Already in effect for large originators (6 million+ items annually), banks (ODFIs), and certain third-party senders and service providers.
• Phase 2 (June 22, 2026): Applies to all non-consumer originators, which includes most AP departments sending vendor, supplier, or contractor payments.

Most AP teams fall under the June 22 deadline, but implementing strong processes now is considered a best practice and will help during bank audits.

What Is the ACH Fraud Monitoring Rule?

As a non-consumer originator, your AP department must establish and implement risk-based processes and procedures reasonably designed to identify ACH entries suspected of being unauthorized or authorized under false pretenses.

For example, a fraudster posing as a vendor and requesting a bank change would qualify as authorization obtained under false pretenses.

You are not required to screen every single transaction individually. Batch monitoring, anomaly detection, and payment history tracking are acceptable.

Banks will review whether originators, including AP teams, have reasonable controls in place.

Why This Matters to AP

Most ACH fraud targeting AP starts with vendor impersonation or business email compromise (BEC):

A fraudster poses as a vendor and requests a bank account change. The vendor master file is updated. The legitimate invoice is paid to the fraudster.

By the time the real vendor calls, the damage is done. The new rules also place monitoring responsibilities on receiving banks (RDFIs).

If you use a third-party payment provider, AP automation platform, or supplier portal, confirm how their controls align with these requirements. Responsibility may be shared, but it is not fully transferred.

Are Confirmation Calls Enough?

Confirmation calls are a strong control. But if the contact information comes from the request itself, the control fails. Independence is now the key standard.

What a Strong Process Looks Like

Independent Verification

Call a trusted number from your established vendor file. Never use contact details provided in the suspicious request.

Separation of Duties

The person who updates vendor banking details should not release the payment.

Risk Assessment & Documentation

Document how fraudsters could redirect payments in your environment. You cannot simply conclude there is “no risk.”

Additional Tools

Consider account validation services (micro-deposits or third-party tools), multi-factor authentication for vendor master changes, staff training on BEC and vendor impersonation, and dual controls.

R17 Returns

If your bank receives an R17 return (“suspicious transaction”), investigate promptly. Do not automatically reissue the payment by check, the fraudster may accept either method.

New Standardized Company Entry Descriptions (Effective March 20, 2026)

NACHA also introduced standardized descriptions to help receiving banks detect anomalies, such as payroll diversion fraud.

• PAYROLL | Must be used at the beginning of the 10-character Company Entry Description field for PPD credit entries that represent compensation payments (wages, salaries, or similar). This applies regardless of employment status, including contractors and 1099-NEC recipients when the payment is for services or compensation.
  Not required for reimbursements (such as travel), pensions, or routine supplier invoices.
• PURCHASE | Applies mainly to certain consumer e-commerce debit transactions and is generally not relevant to standard AP vendor credits paid via CCD.

Practical AP Impact: Standard business-to-business vendor invoice payments (CCD) typically require no change. However, if your AP team pays 1099 contractors or independent consultants as compensation, update your ACH file templates so the Company Entry Description begins with PAYROLL where applicable. Bundled payments mixing compensation and non-compensation items may require clarification with your bank.

To help translate these requirements into practical controls, use the checklist below as a quick readiness assessment.

12-Point ACH Fraud Readiness Checklist (AP Controls You Should Have in Place)

1. Confirmation calls required for all vendor banking changes
2. Calls made using trusted numbers from your vendor file (out-of-band)
3. Confirmation calls documented with who was spoken to, the date, and the outcome
4. Dual approval required for vendor master changes
5. Vendor master file access restricted
6. ACH returns, including R17, reviewed regularly
7. Unusual payment activity and patterns tracked
8. Written policy and risk assessment in place
9. Staff trained on vendor impersonation and BEC risks
10. Process ready to explain to your bank or auditor
11. ACH file formats updated for “PAYROLL” descriptor where required for compensation payments
12. Procedures documented for handling R17 suspicious returns

Download the ACH Fraud Readiness Checklist (Used by AP Teams)

Talk to Your Bank About This

Ask your bank:

• How they will evaluate your fraud monitoring process
• What documentation they expect to see
• How they handle R17 suspicious returns

Final Thought

Fraud prevention is not about distrust. It is about structure and layered controls.

If your company pays vendors, suppliers, or contractors by ACH, now is the time to review and strengthen your processes. Strong controls protect your organization, your vendors, and the entire ACH network.

The June 22, 2026 deadline is approaching quickly for most AP teams. Discuss implementation with your treasury or banking partner and consider obtaining the latest NACHA Operating Rules & Guidelines for additional details.

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Robert Ruhno Executive Director APPG

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