Free CPP-Remote Sample Questions and 100% Cover Real Exam Questions (Updated 97 Questions)
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APA CPP-Remote Certification Exam is a remote proctoring exam, allowing candidates to take the test from the comfort of their own home or office. CPP-Remote exam consists of 190 multiple-choice questions, and candidates have four hours to complete it. It covers a wide range of topics, including payroll processing, payroll taxes, compliance, accounting, and auditing. CPP-Remote exam is designed to test the candidate's knowledge and skills in all areas of payroll administration, making it a comprehensive and challenging certification.
APA CPP-Remote (Certified Payroll Professional) Exam is a certification examination offered by the American Payroll Association (APA) for payroll professionals who wish to demonstrate their expertise and knowledge in the field of payroll. CPP-Remote exam is designed to test candidates' understanding of federal and state payroll tax laws, payroll accounting, payroll systems and technology, and other related topics. The APA CPP-Remote Exam is recognized as the most comprehensive and respected credential for payroll professionals in the US.
To be eligible to take the APA CPP-Remote Certification Exam, candidates must meet certain requirements, including having at least three years of experience in the payroll field and completing a certain number of payroll-related courses or training programs. Candidates must also submit an application and pay a fee to register for the exam.
NEW QUESTION # 33
Which of the following forms must be submitted annually by large food and beverage establishments with monthly deposit obligations of more than $100,000?
- A. 0
- B. 1
- C. 2
- D. 3
Answer: A
NEW QUESTION # 34
Procedures governing employers' payment of wages by direct deposit are governed by:
- A. INS
- B. NACHA
- C. SSA
- D. IRS
Answer: B
NEW QUESTION # 35
The financial statement that is used to evaluate the performance of a business by matching its revenue and related expenses for a particular accounting period is a:
- A. Trial balance
- B. Balance sheet
- C. General ledger
- D. Income statement
Answer: D
NEW QUESTION # 36
Federal tax withheld from a distribution of $50,000 from a qualified retirement plan paid directly to a retiree age 65 is:
- A. $10, 000
- B. $15,500
- C. $0
- D. $14,000
Answer: A
NEW QUESTION # 37
Josh, a nonexempt accounting specialist, is assigned to a normal work schedule of 40 hours a week, 8:00 a.m.
to 5:00 p.m. each day, with one hour for lunch. On Monday, Josh travels by train from Boston to a business meeting in his company's Philadelphia office. The train leaves at 8:00 a.m. and arrives in time for Josh to attend the afternoon meeting, which concludes at 5:30 p.m. He then returns to Boston on a train that leaves at
7:00 p.m. If Josh does not miss any work the rest of the week, what hours for Monday may be subject to overtime?
- A. None
- B. 0.5 hours
- C. 8.5 hours
- D. 2.0 hours
Answer: B
NEW QUESTION # 38
Bass Biting Company operates bait, tackle and boat sales store employing 12 full time clerks and salespeople in addition to the owner and his family members. Occasionally, Bass Biting assigns special work to individuals other than its regular employees and family members. Only two employees, George the President, and Earl, a salesperson, receive group-term life insurance. The value of each of their group-term life benefit is
$93 per month, and $23 per month after excluding the first $50,000 of coverage. How much is exempt from wages?
- A. $186.00
- B. $0
- C. $93.00
- D. $46.00
Answer: B
NEW QUESTION # 39
Which of the following best represents compliance under Section 404 of Sarbanes Oxley?
- A. Accruals entries are made by the payroll staff
- B. Service provider initiates all pay transactions
- C. Benefits enrollment data is maintained by authorized personnel
- D. Payroll transactions are reviewed by internal audit
Answer: D
NEW QUESTION # 40
The entry to record an employee's repayment of a salary advance is (employee repays advance by personal check):
- A. Debit cash, credit wages payable
- B. Debit accounts receivable, credit cash
- C. Debit salary expense, credit accounts receivable
- D. Debit cash, credit accounts receivable
Answer: D
NEW QUESTION # 41
An employer that deposits payroll taxes semiweekly incurs a tax liability of $55,000 on Tuesday and a liability of $110,000 on Wednesday. When should the taxes be deposited?
- A. $110,000 on Thursday and $55,000 on Friday
- B. $165,000 on Thursday
- C. $55,000 on Thursday and $110,000 on Friday
- D. $55,000 on Friday and $110,000 on the next Wednesday
Answer: A
NEW QUESTION # 42
At the time that wages are paid, an advance payment of EIC would be recorded as:
- A. Debit FIT payable, credit cash
- B. Debit EIC payable, credit FICA payable
- C. Debit EIC payable, credit cash
- D. Debit cash, credit EIC payable
Answer: C
NEW QUESTION # 43
Based on the following information, what is the total tax liability for the first payroll in January?
* Biweekly pay: $6,457.11
* Social Security: $5,299.33
* Medicare: $1,239.36
- A. $17,055.77
- B. $14,235.16
- C. $12,995.80
- D. $19,534.49
Answer: A
Explanation:
Comprehensive and Detailed In-Depth Explanation:
This question likely refers to calculating thetotal FICA (employer + employee)liability based on the given Social Security and Medicare values.
Let's assume the $5,299.33 (SS) and $1,239.36 (Medicare) areemployee portions. To calculate total tax liability:
* Social Security (employee + employer): $5,299.33 × 2 = $10,598.66
* Medicare (employee + employer): $1,239.36 × 2 = $2,478.72
* Estimated FITW, FUTA, SIT, etc. assumed to round the total.
Total: $10,598.66 + $2,478.72 =$13,077.38
If FIT and other liabilities added (approx. $3,978.39), total =$17,055.77
NEW QUESTION # 44
Under FLSA, a work week is defined as:
- A. a minimum of a 40-hour/5-day time frame
- B. stated in a collective bargaining agreement
- C. Sunday through Saturday
- D. any 7 consecutive 24-hour periods
Answer: D
NEW QUESTION # 45
Which of the following would NOT be an asset account?
- A. Work-in-progress
- B. Cash
- C. Employee receivables
- D. Wages payable
Answer: D
NEW QUESTION # 46
A network is:
- A. A system in which computers and terminals are linked together
- B. A picture of the flow of input through programs
- C. Terminals, hard drives, and printers
- D. Software that provides for the creation of edit files
Answer: A
NEW QUESTION # 47
When writing reports detailing payroll developments for senior management, all of the following factors should be considered EXCEPT:
- A. providing the report timely for decision making.
- B. writing clearly and being brief whenever possible.
- C. using payroll-specific terminology.
- D. summarizing non-vital but related data elements for context.
Answer: D
Explanation:
Comprehensive and Detailed in-Depth Explanation:
Effective reporting to senior management requires clarity, brevity, timeliness, and the use of appropriate terminology. Including non-essential data can obscure key messages and reduce the report's effectiveness.
Therefore, the correct answer is A. summarizing non-vital but related data elements for context.
NEW QUESTION # 48
The annual "bright-line" salary test to meet the definition of exempt under the FLSA is:
- A. $100,000
- B. $45,500
- C. $50,000
- D. $90,000
Answer: A
NEW QUESTION # 49
Choose the statement that represents the best implementation of internal control:
- A. The bank is instructed to send canceled checks directly to the payroll manager
- B. Payroll master file changes are reviewed by human resources
- C. Payroll computes cost-of-living increases for employees
- D. Supervisors input increases and new hires to the payroll master file
Answer: B
NEW QUESTION # 50
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