APA CPP-Remote CPP Exam Questions Instant Access

Question 1

What is the payroll department manager responsible for in a company with strong internal controls?

Aassuring segregation of duties in the department

Bdeveloping company policy

Cinitiating payroll transactions

Dwriting the internal audit transaction test plan

Answer : A

Question 2

When paying supplemental wages along with regular wages WITHOUT specifying the amount of each, how would a company determine the amount of income tax to withhold from the supplemental wages if the EE has been paid no supplemental wages so far during the year and the supplemental wage payment is no more than $1,000,000?

AWithhold a flat 25% from the supplemental wages and withhold from regular wages using the appropriate table.

BWithhold a flat 25% from the supplemental wages.

CWithhold income tax as if the total were a single wage payment for a regular payroll period.

DCompute income tax withholding on the regular wages separate from the supplemental wages.

Answer : C

Question 3

Under the FLSA, a workweek is defined as:

Aany 7 consecutive 24-hour periods

BSunday through Saturday

Ca minimum of a 40-hour/5-day time frame

Dstated in a collective bargaining agreement

Answer : A

Question 4

With regard to EEs' reported tips, the ER must:

Awithhold and pay only the EEs' portion of FICA taxes on tips

Breport tax on tips separately when making an employment tax deposit

Creport tips as wages on Form W-2 and pay the ER portion of FICA taxes

Dreport and pay the ER portion of FICA taxes on the portion of cash tips above the federal minimum wage

Answer : C

Question 5

In a customer service situation, Payroll should:

Aassure the caller everything is okay, even when it is not

Bget in the last word

Cavoid addressing stressful issues

Dremain assertive and stay focused

Answer : D

Question 6

Which of the following plans describes a cafeteria plan under Section 125 of the Internal Revenue Code?

Aa quantified and accountable expense reimbursement plan

Ba tax-qualified retirement plan for public educational institutions

Ca plan which permits EEs to select from two or more qualified taxable and nontaxable benefits

Da plan whereby state gov't EEs may request that pretax dollars be set aside in a retirement account until age 59

Answer : C

Question 7

One employment data element in the masterfile is:

Ahourly rate of pay

Bmarital status

Cbirthdate

Doccupation

Answer : A

APA Certified Payroll Professional CPP-Remote CPP Exam Questions