APA CPP-Remote Certified Payroll Professional Online Training
APA CPP-Remote Online Training
The questions for CPP-Remote were last updated at Jul 17,2025.
- Exam Code: CPP-Remote
- Exam Name: Certified Payroll Professional
- Certification Provider: APA
- Latest update: Jul 17,2025
The proper handling of a stop payment includes all of the following steps EXCEPT:
- A . notifying the bank account reconciliation employees
- B . documenting the reason for the transaction
- C . reversing the direct deposit
- D . cancelling the payment in the payroll system
The entry to record an employee’s repayment of a salary advance is (employee repays advance by personal check):
- A . Debit cash, credit accounts receivable
- B . Debit cash, credit wages payable
- C . Debit salary expense, credit accounts receivable
- D . Debit accounts receivable, credit cash
At the time that wages are paid, an advance payment of EIC would be recorded as:
- A . Debit FIT payable, credit cash
- B . Debit cash, credit EIC payable
- C . Debit EIC payable, credit FICA payable
- D . Debit EIC payable, credit cash
All of the following data elements are required to be maintained in the employee master file
EXCEPT:
- A . birth date
- B . marital status
- C . occupation
- D . social security number
Under NACHA rules, employers are advised to retain a copy of the employee’s written authorization for direct deposit for at least:
- A . 3 years
- B . 2 years
- C . 1 year
- D . 4 years
A company pays all executives semimonthly.
The FLSA requires all other employees to be paid on:
- A . any established cycle
- B . a weekly cycle
- C . a biweekly cycle
- D . a semimonthly cycle
How may federal income tax be withheld from separation pay and accrued vacation wages totaling $20,000 that are paid at the time of termination and identified separately on the employees’ pay stub, if the employee has been paid $25,000 so far this year and had income tax withheld from her most recent wage payment?
- A . at the optional flat rate for all payouts at termination only
- B . using the aggregated method only
- C . at the optional flat rate or using the aggregate method
- D . using the prior 12 months’ tax rate
For purposes of the FLSA, a payroll register must be retained for a period of not less than how many years?
- A . 5
- B . 3
- C . 4
- D . 2
Employee data need not be entered in both the payroll system and the time and attendance system when which of the following is used?
- A . An interface
- B . Open systems
- C . A firewall
- D . A password
The penalty for failure to withhold wages under a federal tax levy notice is:
- A . 75% of the amount not withheld
- B . 100% of the amount not withheld
- C . 150% of the amount not withheld
- D . 50% of the amount not withheld