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APA CPP-Remote: Certified Payroll Professional Exam is a certification process designed to test the knowledge and skills of payroll professionals. CPP-Remote exam is intended to measure the proficiency of individuals in payroll administration, including processing, calculating, and distributing payroll. CPP-Remote exam is conducted remotely, which allows testing to be completed from the comfort of the candidate's home or office.

APA CPP-Remote (Certified Payroll Professional) Certification Exam is an industry-standard certification exam designed to test the proficiency of payroll professionals in the United States. The American Payroll Association (APA) administers CPP-Remote Exam, and it is recognized as the gold standard in payroll certification. The CPP-Remote exam is designed to evaluate a candidate's knowledge and skills in areas such as payroll processing, taxation, compliance, and accounting principles.

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APA Certified Payroll Professional Sample Questions (Q86-Q91):

NEW QUESTION # 86
Which of the following represents the best way of addressing an issue of an employee's poor task performance?

A. Reassignment to another department
B. Relocating physical work space near the supervisor
C. Targeting training
D. Assigning to an autocratic leader

Answer: C

NEW QUESTION # 87
The FLSA requires which of the following records to be retained for three years?

A. Proof of workers' compensation coverage
B. Employee disciplinary notices
C. Daily time records
D. Document showing employee's job duties

Answer: D

NEW QUESTION # 88
All of the following credit transactions will not cause an out-of-balance issue for payroll transactions processed on Tuesday, but posted prior to the Friday check date EXCEPT:

A. wages payable
B. state tax withheld
C. Medicare taxes payable
D. cash account

Answer: D

Explanation:
Comprehensive and Detailed in-Depth Explanation:
Mostliabilityaccounts (e.g., taxes payable, wages payable) allow for accrual entries and will balance once funds are disbursed.Cash accounts, however, require accuratetimingbetween disbursement and journal posting. Posting payroll before the cash actually clears can cause reconciliation issues.

NEW QUESTION # 89
A statutory employee's pay is subject to which of the following taxes?

A. Federal income tax, Social Security, and Medicare
B. Federal income tax
C. Social Security, Medicare and FUTA
D. None

Answer: C

NEW QUESTION # 90
Which of the following employees is most likely to be an exempt professional under FLSA?

A. Accounts payable clerk
B. Payroll specialist
C. Labor Relations Director
D. Human resources receptionist

Answer: C

NEW QUESTION # 91
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