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To be eligible for the APA CPP-Remote Exam, candidates must have at least three years of experience in payroll management, including payroll processing, tax reporting, and compliance. In addition, candidates must have completed at least 240 hours of formal payroll education or a bachelor's degree in a related field. The APA CPP-Remote Exam is conducted online and can be taken from any location with a reliable internet connection.

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APA Certified Payroll Professional Sample Questions (Q42-Q47):

NEW QUESTION # 42
In 2009, an on-line payroll system alerts the payroll specialist entering data that an employee has a birth date of 1996 or after. What might this indicate?

A. A special Form W-4 is required each year for that employee
B. The employer may be able to suspend deductions of Social Security and Medicare
C. Employee may have been hired in violation of child labor laws
D. Employee is exempt from federal income tax

Answer: C

NEW QUESTION # 43
An employer that pays its state unemployment contributions after the due date of the Form 940 has its FUTA credit reduced by what percentage?

A. 90.0%
B. 5.4%
C. 10.0%
D. 6.2%

Answer: C

NEW QUESTION # 44
Housing expenses eligible for the foreign housing exclusion include all of the following EXCEPT:

A. Rent
B. Domestic labor
C. Utilities
D. Personal property insurance

Answer: B

Explanation:
Theforeign housing exclusionunder IRS rules allows exclusions forrent, utilities, and insurance, but domestic labor (maids, nannies, etc.) is not eligibleunless directly related to the housing cost.

NEW QUESTION # 45
In maintaining a payroll system, change control refers to:

A. Creating a new system in a merger or acquisition
B. Separation of functions according to accounting standards
C. Entering new data to an employee's record
D. Procedures to test and schedule changes before they are put into production

Answer: D

NEW QUESTION # 46
Choose the statement that represents the best implementation of internal control:

A. Payroll computes cost-of-living increases for employees
B. Payroll master file changes are reviewed by human resources
C. The bank is instructed to send canceled checks directly to the payroll manager
D. Supervisors input increases and new hires to the payroll master file

Answer: B

NEW QUESTION # 47
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Pass Guaranteed Quiz 2025 Latest APA CPP-Remote Latest Exam Pass4sure

CPP-Remote Study Guide & CPP-Remote Exam Torrent & CPP-Remote Certification Training

APA Certified Payroll Professional Sample Questions (Q42-Q47):

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