Free APA CPP-Remote Exam Questions

Become APA Certified with updated CPP-Remote exam questions and correct answers

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Total 84 Questions | Updated On: Jul 29, 2025

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Question 1

ERs in non-credit reduction states that pay their state unemployment taxes on time can deduct up to what percentage from the full FUTA tax rate in calculating their FUTA tax payments?

A : 0.6%

B : 4.5%

C : 5.4%

D : 6.0%

Answer: C

Question 2

To exhibit good customer service skills, payroll staff must understand and be able to explain:

A : yroll forms

B : nefits enrollment techniques

C : tems design decisions

D : rategic departmental direction

Answer: A

Question 3

Which of the following practices is a strong internal control procedure?

A : ve the payroll bank account reconciled in the payroll dept.

B : Have the payroll manager distribute paychecks.

C : ace payroll checks under the personal control of the payroll manager.

D : ve a person other than the person who requested and authorized the payments prepare the payroll checks.

Answer: D

Question 4

When determining the value of ER-provided parking, which of the following valuation methods is allowed?

A : 's cost

B : wer of EE's cost or fair market value

C : ir market value

Answer: C

Question 5

How may FIT 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 EE's pay stub, if the EE has been paid $25,000 so far this year and had income tax withheld from her most recent wage payment?

A : ing the aggregate method only

B : ing the prior 12 months' tax rate

C : the optional flat rate for all payouts at termination only

D : the optional flat rate or using the aggregate method

Answer: D

Page: 1 / 17

Total 84 Questions | Updated On: Jul 29, 2025

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