Scammer hacked into our Chief Manager’s e-mail account. Then sent an e-mail to another manager with the sentence "Here you go, Let’s pay today. E-mail signed by Chief Manager.Scammer impersonating manager #2 sent an email to two employees in the accounting department. E-mail said "Please pay this invoice today and forward confirmation once processed to me and ****". **** is the Chief Manager. The invoice description is "Business Development Project plus Management Fee 2019". The invoice amount was $100,000.The employee who received the e-mail replied to the manager/impersonator and received a reply that said "Yes, please forward a copy of confirmation receipt to me and **** once processed. Do you need anything else? Thanks, signed Manager’s name".Employee called manager to inquire and informed him that she had been receiving e-mails from him. He stated that he had no idea what she was talking about. At this point the employee contacted our IT company to fill them on the situation. At the direction of the IT company the employee continued to correspond with the hacker so that the IT company could access our account to investigate what was occurring.Employee responded "Come see me. I have questions".The reply from the imposter was "what is the question".Employee: "I need your signature on the invoice. Cannot pay without it."Imposter: "Should I sign and send back?"Employee: "Where’s the signed copy? I have check ready."Imposter: "Here you go". Imposter sent back invoice with the Manager’s initials. The initials were the Manager’s authentic initials. Thus, attempting to make the employee think that the manager was giving his approval. The initials apparently had been copied from one of the managers e-mails containing a scanned copy of an initialed document.Imposter: "Have you paid"Employee: "Almost"The IT company employee sent more communication posing as our company employee, then at some point the Hacker knew that they had been discovered and stopped responding. Our IT company then shut down our e-mail accounts.The IT company is at our office today assisting us with setting up new passwords and login security.The IT company has logs of what they discovered and of the conversation between their IT person and the hacker.