Weekend Sale 65% Discount Offer - Ends in 0d 00h 00m 00s - Coupon code: sale65best

Free APA CPP-Remote Practice Exam with Questions & Answers | Set: 2

Questions 11

Which of the following would not be included in the job description of a payroll specialist?

Options:
A.

Calculating bonus and severance pay

B.

Entering direct deposit information

C.

Sorting checks and deposit statements for distribution

D.

Crafting policy for employee benefits

APA CPP-Remote Premium Access
Questions 12

Which of the following is one of the purposes of a job description?

Options:
A.

Provides security access and passwords to be assigned to the incumbent

B.

Describes the experience, skills, knowledge, abilities, education, and training needed to perform the job.

C.

Reinforces delineation between statutory employees and independent coworkers

D.

Specifies frequency of interdepartmental meetings

Questions 13

Which of the following best represents compliance under Section 404 of Sarbanes Oxley?

Options:
A.

Payroll transactions are reviewed by internal audit

B.

Service provider initiates all pay transactions

C.

Accruals entries are made by the payroll staff

D.

Benefits enrollment data is maintained by authorized personnel

Questions 14

Under the special accounting rule, employers may treat benefits earned near the end of the yare as having been earned in the subsequent year for tax and reporting purposes. Benefits for which month(s) may be treated as having been earned in the following tax year?

Options:
A.

November and December

B.

The last 3 months of the year

C.

The last 6 months of the year

D.

December only

Questions 15

Which of the following would NOT be an asset account?

Options:
A.

Work-in-progress

B.

Cash

C.

Employee receivables

D.

Wages payable

Questions 16

Which of the following generally does NOT represent compensable time under the FLSA?

Options:
A.

Time sent in break room waiting for job instructions

B.

Time spent cleaning up work area after normal shift

C.

Overtime hours not authorized by the employer

D.

Travel to a convention after normal working hours

Questions 17

Employee Dan, a sales representative, is reimbursed for business travel expenses incurred for out-of-town trips. Dan completes an expense report each month showing the date expenses were incurred and receipts substantiating the amount of the expenses. In August, Dan's employer reimbursed travel expenses of $500 for meals, $1,200 for hotels, and $900 for airfare. Choose the answer that properly reflects the income Dan must declare and the corporate tax deduction that Dan's employer may claim

Options:
A.

Dan's income =$500; Employer's deduction = $2,350

B.

Dan's income =$0; Employer's deduction = $2,600

C.

Dan's income =$250; Employer's deduction = $2,600

D.

Dan's income =$0; Employer's deduction = $2,350

Questions 18

Which for the following statements is true?

Options:
A.

A company's fiscal year must not be the same as the calendar year

B.

A company's fiscal year must be the same as the calendar year

C.

A company may designate its fiscal year to cover 12 months that differ from the calendar year

D.

A company must produce Forms W-2 at the end of its fiscal year regardless of the calendar

Questions 19

Which of the following is usually considered an advantage for outsourcing payroll?

Options:
A.

All of the business needs can be met with no customizations

B.

Tax withholding updates in the system are the responsibility of the service provider

C.

The employer is relieved of all compliance responsibility

D.

Business decisions transfer to the outsource provider

Questions 20

Which of the following describes a plan involving the entire organization for carrying on a company's business in the event of a major disaster?

Options:
A.

Groupware

B.

Implementation plan

C.

Production plan

D.

Business continuity

Exam Code: CPP-Remote
Certification Provider: APA
Exam Name: Certified Payroll Professional
Last Update: Jul 19, 2025
Questions: 95

APA Related Exams

How to pass APA AICP - American Institute of Certified Planners Exam Exam
How to pass APA FPC-Remote - Fundamental Payroll Certification Exam
CPP-N America - CPP-N America - Certified Payroll Professional
FPC-INTL-MILITARY - FPC-INTL/MILITARY - Fundamental Payroll Certification
CPP-INTL-MILITARY - CPP-INTL/MILITARY - Certified Payroll Professional
FPC-N America - FPC-N America - Fundamental Payroll Certification
APA Free Access
Get APA Full Access

APA Free Exams
APA Free Exams
Prepare effectively for APA certification exams with free study resources and practice tests from Examstrack.