Having just got back to the office having given a presentation to a customer on the dangers of spear phishing, let me reassure you that the latest spear phishing emails look extremely professional and spoof the senders name and email address very convincingly.
What's even more worrying is that in each we have seen the person receiving the request for payment is the person responsible for making the payment and the person purporting to send the email will be the person who normally makes such requests. So this is no longer amateur hour, these are professional hits.