A group tracked as Ancient Tortoise is targeting accounts receivable specialists tricking them into sending over aging reports and thus collecting info on customers they can scam in later attack stages. Agari Cyber Intelligence Division (ACID) observed the new threat group impersonating a company’s CFO and requesting an updated aging report together with up to date contact information for each of the customers that had unpaid overdue invoices. This only happened after the actors quickly sent an email to the fake vendor’s employee posing as the CFO.
Source: https://www.bleepingcomputer.com/news/security/bec-scammers-use-aging-report-phishing-to-find-new-targets/