Q3 2025 Chapter Meeting Highlights: Growing, Connecting, Learning Together

In this edition of The Pulse, we feature the highlights and hot topics from the IOFM Chapter meetings held during the third quarter of 2025. Below, the chapter leaders provide overviews of their meeting presentations and talk about the strategies that were shared.

Canada Chapter

Leslie Smeyers, BSc, AOCM
President

Our September 16th Canadian IOFM Chapter meeting’s topic was: "The Tariffs and How They Are Impacting Our Organizations and Our Departments." This was a timely and important topic for us, because as of August 1, 2025, US tariffs increased from 25% to 35% on Canadian goods. In addition, any goods determined to have been transshipped to evade the tariffs would be subject to 40% tariffs.

Some of our members projected that the imposition of the tariffs may result in holds on big purchases and capital projects. We also discussed how the tariffs have affected freight charges, resulting in added surcharges. Tariffs and the global economy will undoubtedly be included in our future discussions. I am sure other chapters will be looking at the issue as well!

Despite the serious topic, we set aside time to celebrate and congratulate four of our members who completed their certifications in June 2025: Christine McArdle, APM, Mandi Allain, APS, Acacia Mitchell, APS, and Ashlley Dawson, APS. (A descriptions of the APS certification can be found at www.iofm.com/certification/aps.)

We also took nominations for our chapter leadership team. I will remain involved with the Canada Chapter, but I will be stepping down as President in the next quarter. I’d like to thank the Canada Chapter and IOFM for a rich and rewarding journey as the leader of the Canada Chapter.

Chapter website: www.iofm.com/community/chapters/canada 

California Chapter

Patty Dungo Morales, MPA, APM
President

At our September 24th meeting, Jess Scheer, Senior Content Manager and author of IOFM’s 2025 Benchmarking Reports, addressed the following topics in a presentation on “Performance Benchmarking.”

• What’s the best way to measure our performance?
• What is realistic?
• In what areas can we improve?
• How do we compare with other organizations?

The release of the new reports gave our members an opportunity to look at the latest benchmarking data and discuss how they can use the reports to accurately evaluate their KPIs and develop clear goals for performance

Jess pointed out that when IOFM asked survey respondents were asked about their current performance level, 70% of respondents had misjudged their department’s effectiveness. He advised us on why to measure, what to measure, and how to measure, using IOFM’s benchmarking data to determine where we stand when compared against similar operations. 

It was interesting to learn that the IOFM AP reports, unlike other organizations’ benchmarking reports, are designed specifically for AP teams, with the data collected from more than 300 IOFM members. Eight AP metrics are covered, including invoice cycle time, cost per invoice, and days payable outstanding. The reports are unique in that they examine how automation, talent shortages, and the economy can impact results. (You can download the reports at www.iofm.com/ap/benchmarking/reports.)

Jess will be presenting at the IOFM Fall Conference being held Nov 4-6, 2025 at Caesars Palace in Las Vegas, NV (see link at https://events.iofm.com/conference-fall.) The California Chapter highly recommends that you attend! Chapter members are eligible for a $100 discount! 

Chapter website: www.iofm.com/community/chapters/california

Central Atlantic Region Chapter

Debra Richardson, MBA, CFE, APM, APPM, CPRS
President

Our September 25th Q3 meeting was led by Chapter Vice President Dawn Butler, APM, APPM, CPRS. Our topic was “Tariffs and How they Impact AP.” 

In a roundtable discussion format, we posed five key questions to our AP and AR attendees and identified all the changes and challenges our chapter members are seeing. 

In our exchange, our members noted that the tariffs have affected nearly every facet of AP and AR. New processes and procedures are being put into practice as a result. 

Here are some highlights that focus on AP operations:

What adjustments must be made in invoice processing when tariffs are applied to imported goods?

• ERP system updates are needed.
• Supporting documentation on tariffs is required.
• Tariffs are taxable in some locations.
• Accurate tax reporting is essential to ensure it is correctly applied in the ERP.
• Additional approval routing is now required due to the increased costs 

How can companies ensure accurate tariff calculations during the AP reconciliation process]

• Implement a combination of system controls, data validation, and process alignment. For example, include tariff cost on PO, documentation on tariff cost, include tariff as separate line item.
• Create a separate ‘tariff’ GL account or code for tracking.
• Create a workflow for additional review for tariffs over XX dollars. 

If you would like to receive our Power Point Slides of the discussion, contact Dawn Butler at [email protected].

Also, we recommend, if you will be at the Fall Conference, that you attend the Day Two opening session of the conference: Opening Panel | Strategies from the Cash Flow Frontlines: AP & AR Responses to Tariffs and Other Risk Factors.

Chapter website: www.iofm.com/community/chapters/central-atlantic

Midwestern Region Chapter 

Patti Pomerenke, CTP, APM
Chapter Leader

This quarter, Chapter Co-Leader Jesse Norwood, APM, facilitated our September 10th Q3 meeting. He led a wide-ranging roundtable discussion on the topics and definitions of:

• Real Time payments,
• Payment Automation,
• Artificial Intelligence (AI),
• Dynamic Discounting / Supply Chain Financing, and
• Vendor Portals and Payments / Payment Status

With all the changes resulting from the tariffs and taxes, this was an excellent opportunity for us to share our best practices and look at new ways to proactively plan for the coming months and years. 

One area of particular interest regarding payments revolved around the increasing demand for instant, 24/7 transactions and real-time payments (RTPs). The projection is that rapid global expansion, system integration, and emerging technologies will enable RTPs (the fastest growing payment method) to become the new standard for payments in the future.

Jesse also touched on the fast-approaching 1099 season and noted that this is the last year that the IRS FIRE system will be active. Jess asked the chapter members what they plan for the future. Will they use IRIS? 1099 Software? A third party? Outsourcing? At this point, the answers are not conclusive.

Jesse recommends that the Midwestern Region IOFM Chapter Members access IOFM’s 1099 articles, webinars, white papers, and Expert Advice summaries of Ask the Expert questions. He also recommends the IOFM’s newly released 2025 Master Guides to 1099 and 1042-S Compliance. The links to these features can be found at www.iofm.com/1099. 

Chapter website: www.iofm.com/community/chapters/midwestern-region

Florida Chapter

Paula Runyan
President

For our Q3 meeting on September 9th, our program was “Managing Change When You Are Risk-Averse,” a roundtable discussion facilitated by Arecka Mather, Manager of Procurement & AP at Premera Blue Cross. 

In our discussion, Arecka shared how she dealt with the obstacles and setbacks that she and her team encountered during the process of change in her organization.

She offered tips on how to maintain composure, ask difficult questions, work closely with your team and be honest with them about your own challenges with change. She believes that teamwork and the ability to laugh throughout your journey can carry you and your organization through a difficult change to a successful transition.

Arecka, President of the new Northwestern Region IOFM Chapter, is an IOFM AP Advisory Panelist and IOFM presenter. Throughout her 25-year career as an AP professional, she worked her way up from AP processor to her current managerial position that she has held for 8 years. To hear her podcast on the topic of being risk averse, go to https://www.iofm.com/podcasts/managing-change-when-you-re-change-averse. She will be at the Fall Conference if you’d like to say hello. 

Topic ideas for the Florida Chapter’s upcoming programs and discussions:

• Automation implementations and their ROI
• Elevating AP
• Paying utilities
• Tariffs and how to communicate information to shareholders
• Managing support
• 1099 reporting
• Managing T&E expenses. 

We welcome feedback from our Florida Chapter Members!

Chapter website: www.iofm.com/community/chapters/florida

Southwestern Region Chapter

Candace Jaramillo, APPM
President

For our third-quarter meeting, we were thrilled to welcome our guest speaker Jason Dinesen, LPA, EA, who presented a talk on “Preparing for 2025 1099 Reporting and Looking Ahead to 2026.”

Jason, who is IOFM’s third-party 1099 advisor, works with individuals and businesses throughout the United States. He is an Enrolled Agent, licensed by the Federal Government, and authorized by the U.S. Department of Treasury to provide services to individuals and businesses throughout the nation.

Jason gave an excellent presentation on what AP needs to do to be prepared for this year’s 1099 reporting. He also informed us about upcoming changes to 1099 reporting in 2026. In addition, he provided a clear, practical review of W-9s..

His insights couldn’t have been more timely, with 1099 season right around the corner!

If you weren’t able to join us, don’t worry — you’ll have the chance to catch Jason in several sessions at the IOFM Fall Conference! In addition, you can find numerous resources on the IOFM website. Just check out the IOFM 1099 landing page at www.iofm.com/1099.

We hope to see you at the Fall Conference!

Chapter website: www.iofm.com/community/chapters/southwestern-region

Northeastern Region Chapter

Tiffany Miller, APM
President

Our topic for the September 24th Q3 meeting of the Northeastern Region Chapter was “Future-Proofing AP: Skills That Shine Beyond AI.” 

We explored the key areas of expertise that will grow in value and importance as automation evolves, such as:  

• Adaptability and continuous learning
• Analytical and critical thinking skills
• Emotional Intelligence
• Technical fluency
• Ethics and compliance oversight
• Strategic partnership building

Building our skills in these areas allows us to stay excited and take a proactive approach to protect AP from some of the negative implications of this new technology.

As Accounts Payable continues to evolve from a task execution role to a business advisory role, we will be in a position to increasingly help leadership make decisions in such areas as vendor performance and working capital trends.

The Northeastern Region Chapter will continue to discuss these critical issues with its members in our upcoming meetings. 

Chapter website: https://www.iofm.com/community/chapters/northeast-region

Northwestern Region Chapter

Arecka Mather, APM
President

The September 17th meeting of the Northwestern Region IOFM Chapter was our first meeting. We are still very new, but we are growing quickly. We started recruiting members in late May, and we already have 47 members. Much to our pleasant surprise, 38 of those members attended our first meeting!

Our topic was: “The Impacts of Tariffs and Sales Tax Changes on Accounts Payable.” We discussed, in a roundtable format, the challenges facing AP in our organizations as tariffs and state sales tax changes go into effect.

Our chapter members shared their insights as we identified the challenges they are seeing. Together, we brainstormed strategies to meet those challenges. Here are some of the issues we discussed:

Tariffs:

• Tariffs are increasing import costs, squeezing profit margins and affecting cash flow.
• AP departments are facing challenges in managing payments and vendor relationships.
• Tariffs are disrupting supply chains, causing delays and complexity in invoice management.
• We anticipate increased costs and delayed payments.

Sales tax:

• Numerous changes to state sales tax are taking effect in 2025 across the United States.
• New legislation is reshaping how sales and business taxes are applied.
• Processes and procedures are being reviewed (such as vendor invoicing procedures, tax accrual methods, and regulatory compliance safeguards).
• Tax accrual methods may need updating.
• Compliance processes must be enhanced to align with new regulations.

Many of our members are finding that these challenges affect AP on numerous levels and require time-consuming changes in processes, procedures, and technology.

We are following the reports and studies on these issues. See the results of an IOFM focus group study about tariffs at: www.iofm.com/iofm-exclusive-focus-group-finds-tariffs-are-contributing-to-payment-delays. Also see “How One Company Is Responding to Rising Costs From Tariffs.”

Chapter website: https://www.iofm.com/community/chapters/northwestern-region

Accounts Receivable Chapter 

Cindy Clark, ARM
President

Our September 15th meeting program was entitled: “AI in Accounts Receivable: The Good, The Bad, and The Unknown.” It was presented by Tiffany Miller, APM, AR Advisory Panelist, President of the Northeastern Region IOFM Chapter, and popular IOFM speaker.

Our goal was to provide our members with a balanced perspective about AI. In her presentation, Tiffany pointed out how AI is transforming accounts receivable with its nearly limitless potential. However, its ultimate success depends on adaptability, thoughtful implementation and human oversight. 

She stressed that when implementing AI solutions, it’s important to consider and prepare for the following challenges that may arise:

• Customer pushback
• Data integrity issues
• Integration complexity
• Overemphasis on automation
• Job security concerns

AR and IT also need to be on the lookout for fraudsters who generate convincing payment confirmations, impersonate legitimate customers, reroute credits/refunds, manipulate credit applications, secure fraudulent lines of credit, and create AI bots to submit large volumes of fake disputes that delay collections.

Despite these factors, however, it appears that with oversight, AI will prove to be a tremendous boon to AR operations if organizations stay proactive in training their teams, carefully auditing processes, and monitoring outcomes. 

We recommend that AR professionals tap into the numerous resources on AI and automation that are available on the IOFM website at www.iofm.com/ai

AR Chapter website: https://www.iofm.com/community/chapters/accounts-receivable

Note from The Pulse Editors: Our IOFM chapter meetings offer financial operations professionals an additional way to network, learn, and hear outstanding speakers outside of our annual Spring and Fall IOFM national conferences. 

We encourage you to attend the quarterly meetings to expand on the many offerings and resources that IOFM offers. There is no cost to attend, and since the meetings are held virtually, there are no geographical barriers to attending. 

Please check our IOFM Events Calendar (https://www.iofm.com/events/calendar) to find the meeting listings and descriptions of each of the quarterly chapter meetings. Most of the Q4 quarterly meetings will be held in December 2025. Meeting notices will start to appear on the calendar in November and December 2025. You can respond to and attend as many meetings as you choose. Don’t miss the next round of meetings!