Rosemarie A Smith is the Owner of RAS AP Consulting LLC, a strategic advisory firm specializing in Accounts Payable transformation, fraud prevention, internal controls, and digital workflow optimization. She partners with CFOs, Controllers, and AP leaders to strengthen financial operations through practical, scalable, and compliance‑driven solutions that reduce risk and improve process efficiency.

With deep expertise across AP automation, vendor management, audit readiness, and invoice‑to‑pay workflow design, Rosemarie is known for translating complex operational challenges into clear, actionable strategies. Her work helps organizations modernize their AP functions, enhance transparency, and build fraud‑resistant environments that support long‑term financial health.

Rosemarie also leads AP transformation initiatives through her strategic partnership with Esker, supporting organizations adopting intelligent automation and modern workflow design. This collaboration expands access to best‑in‑class automation tools that help finance teams streamline processes, strengthen controls, and improve operational visibility.

In addition to her consulting work, Rosemarie is a respected educator, trainer, and course developer within the finance and AP community. As a Subject Matter Expert for the Institute of Financial Operations & Leadership (IFOL), she develops and delivers professional training programs focused on AP internal controls, fraud prevention, and regulatory compliance. Her contributions include structured learning modules, certificate‑level coursework, and on‑demand education for global finance professionals.

She is widely recognized for leading IFOL’s annual 1099‑NEC and 1099‑MISC reporting webinars, where she provides clear, accessible guidance to thousands of practitioners navigating year‑end compliance. She also delivers specialized training on fraud prevention, vendor management best practices, and AP process optimization—helping organizations strengthen internal controls and reduce exposure to financial and operational risk.

Through RAS AP Consulting, Rosemarie continues to champion efficiency, accountability, and digital transformation. Her approach blends hands‑on operational insight with a strong command of compliance requirements, enabling organizations to operate with confidence, clarity, and control.