Unique APA CPP-Remote Pdf Questions
Unique APA CPP-Remote Pdf Questions
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APA Certified Payroll Professional Sample Questions (Q19-Q24):
NEW QUESTION # 19
At least how often must employers report fringe benefits as income for federal tax withholding purposes?
- A. each pay period
- B. monthly
- C. quarterly
- D. annually
Answer: D
NEW QUESTION # 20
Penalties for failure to make timely deposits are determined by:
- A. a flat rate of 10% for late deposits
- B. a four-tiered penalty structure based on the number of days the deposit is late
- C. 15% of the undeposited amount with a maximum of $100,000
- D. 5% of the undeposited amount with a maximum of $100,000
Answer: B
NEW QUESTION # 21
Which of the following features is LEAST likely to be considered when looking at the security of a new payroll system?
- A. A regular data back-up and storage
- B. limited system access
- C. protection against computer viruses
- D. system edits
Answer: D
NEW QUESTION # 22
Portability describes the attribute of software to:
- A. Use video and audio
- B. Execute on other platforms without application code modifications
- C. Print output in duplex
- D. Use telephone lines to communicate between physical locations
Answer: B
NEW QUESTION # 23
Which of the following accounts has a normal debit balance?
- A. Revenue
- B. Expense
- C. Equity
- D. Liability
Answer: B
NEW QUESTION # 24
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