APA CPP-Remote Certified Payroll Professional Online Training
APA CPP-Remote Online Training
The questions for CPP-Remote were last updated at Jul 18,2025.
- Exam Code: CPP-Remote
- Exam Name: Certified Payroll Professional
- Certification Provider: APA
- Latest update: Jul 18,2025
What is the difference between policy and a procedure?
- A . None, they serve the same purpose
- B . Policies are rules; procedures are instructions
- C . Procedures need to be documented; policies do not
- D . Policies can be overridden; procedures may not
A cross-functional work team is an important element of:
- A . Benchmarking
- B . Management by objective
- C . Business process reengineering
- D . Claim of right
The primary responsibility of Professional Employer Organizations is:
- A . Determining the client’s products and services
- B . Establishing their client’s FEIN
- C . Leasing the buildings and fixtures
- D . Co-employment of their client’s employees
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 accounts receivable
- B . Debit salary expense, credit wages payable
- C . Debit accounts receivable, credit cash
- D . Debit cash, credit salary expense
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 employee has been paid no supplemental wages so far during the year and the supplemental wage payment is no more than $1,000?
- A . Withhold income tax as if the total were a single payment for a regular payroll period.
- B . Withhold a flat 25% from the supplemental wages and withhold from regular wages using the appropriate table.
- C . Withhold a flat 25% from the supplemental wages.
- D . Compute income tax withholding on the regular wages separate from the supplemental wages
Assume that an independent contractor is a foreign person.
What form is he most likely to complete?
- A . Form W-9
- B . Form W-8BEN
- C . Form W-4
- D . Form W-7
Which of the following would probably not require an electronic interface from the payroll/human resources system?
- A . Originating bank for direct deposit
- B . 401(k) administrator
- C . External audit firm
- D . Payer of push money
An employer may accept a child support order directly served from another state without risk of liability under which of the following laws?
- A . ERISA
- B . URESA
- C . OCSE
- D . UIFSA
Procedures governing employers’ payment of wages by direct deposit are governed by:
- A . SSA
- B . INS
- C . IRS
- D . NACHA
The proper entry to record the payment of accrued wages is:
- A . Debit cash, credit salary expense
- B . Debit accrued wages, credit cash
- C . Debit cash, credit accrued wages
- D . Debit salary expense, credit accrued wages