Certified Payroll Professional Exam Dumps

APA-CPP Exam Format | Course Contents | Course Outline | Exam Syllabus | Exam Objectives

Employers that wish to keep payroll in-house and at a high level of professionalism may wish to require payroll staff to become Certified Payroll Professionals (CPP). This certification can help to ensure that payroll staff members have advanced knowledge of payroll, payroll software, and applicable payroll legislation.



CRITERIA 1:

The payroll professional has been practicing for at least a total of three (3) years out of the five (5) years preceding the date of the examination application. The practice of payroll is defined as direct or related involvement in at least one of the following:



Payroll Production, Payroll Reporting, Payroll Accounting, Payroll Systems, and Payroll Taxation

Payroll Administration

Payroll Education/Consulting

CRITERIA 2:

Before a candidate takes the CPP examination, the payroll professional has been employed in the practice of payroll as defined in Criteria 1 for at least the last 24 months, and has completed within the last 24 months, ALL of the courses within ONE of the following three options offered by the APA:



Option 1



Payroll Practice Essentials and Intermediate Payroll Concepts and Advanced Payroll Concepts and Strategic Payroll Practices



Option 2



Foundations of Payroll Certificate Program and The Payroll Administration Certificate Program



Option 3





CRITERIA 3:

Before a candidate takes the CPP examination, the payroll professional has been employed in the practice of payroll as defined in Criteria 1, for at least the last 18 months, has obtained the FPC designation, and has completed within the last 18 months, ALL of the courses within AT LEAST ONE of the following three options offered by the APA:



High-level calculations to ensure payroll accuracy

• Complex laws and regulations

• Complicated issues such as benefits, third-party sick pay, and involuntary deductions

• Federal taxation, withholding, and reporting



Core payroll concepts

Compliance

Payroll calculation

Payroll process and systems

Payroll administration

Audits

Accounting

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APA-CPP PDF Sample Questions

APA-CPP Sample Questions

APA
APA-CPP
Certified Payroll Professional
https://killexams.com/pass4sure/exam-detail/APA-CPP
Question: 140
Which of the following agencies would most likely enforce rules governing the
number of days following the close of the payroll period that employees must be
paid?
A. Social Security Administration
B. State labor department
C. State workers' compensation board
D. Internal Revenue Service
Answer: B
Question: 141
The term used to describe the breaking away from traditional theories and
perceptions is:
A. Doctrinaire approach
B. Cognitive deviation
C. Pygmalion effect
D. Paradigm shift
Answer: D
Question: 142
The entry to record a salary advance to an employee is:
A. Debit salary expense, credit cash
B. Debit salary expense, credit wages payable
C. Debit accounts receivable, credit cash
D. Debit cash, credit accounts receivable
Answer: C
Question: 143
The entry to record an employee's repayment of a salary advance is (salary
advance is deducted on a pretax basis from regular wages):
A. Debit salary expense, credit wages payable
B. Debit cash, credit salary expense
C. Debit salary expense, credit accounts receivable
D. Debit accounts receivable, credit cash
Answer: C
Question: 144
Which of the following would not be included in the job description of a payroll
specialist?
A. Sorting checks and deposit statements for distribution
B. Calculating bonus and severance pay
C. Crafting policy for employee benefits
D. Entering direct deposit information
Answer: C
Question: 145
For IRS purposes, the payroll register should be retained for a period of not less
than how many years?
A. 4
B. 11
C. 3
D. 2
Answer: A
Question: 146
A statutory employee's pay is subject to which of the following taxes?
A. Federal income tax, Social Security, and Medicare
B. None
C. Social Security, Medicare and FUTA
D. Federal income tax
Answer: C
Question: 147
Form 5500 reporting would be required for which of the following stock plans?
A. Restricted stock
B. ESOP (employee stock ownership plan)
C. ISO (incentive stock option)
D. NSO (nonincentive stock option)
Answer: B
Question: 148
A cross-functional work team is an important element of:
A. Claim of right
B. Business process reengineering
C. Management by objective
D. Benchmarking
Answer: B
Question: 149
Which of the following is an example of a system edit?
A. The payroll specialist re-enters an employee's ZIP code
B. An on-line message alerts the user that a 401(k) deduction percent higher than
the company allows was entered.
C. The system has an on-line report writer
D. A special panel or screen is used to input corrections
Answer: B
Question: 150
In 2009, an on-line payroll system alerts the payroll specialist entering data that
an employee has a birthdate fo 1996 or after. What might this indicate?
A. Employee may have been hired in violation of child labor laws
B. A special Form W-4 is required each year for that employee
C. Employee is exempt from federal income tax
D. The employer may be able to suspend deductions of Social Security and
Meidcare
Answer: A
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References

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