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[General] CPP-Remote Hot Questions & CPP-Remote Online Test

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【General】 CPP-Remote Hot Questions & CPP-Remote Online Test

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The American Payroll Association (APA) CPP-Remote (Certified Payroll Professional) Exam is a certification exam designed to recognize professionals’ proficiency in payroll management. CPP-Remote exam is designed to test the knowledge and skills of those who manage payroll operations in organizations. CPP-Remote exam is an online, computer-based test that includes 190 multiple-choice questions. It covers various topics such as payroll processing, compliance, management, and accounting principles.
APA CPP-Remote Exam Syllabus Topics:
TopicDetails
Topic 1
  • Calculation of the Paycheck
  • Voluntary Deductions
Topic 2
  • Legislative and Regulatory Requirements
  • Multi-state Taxation
  • Reporting
Topic 3
  • Audit Policies and Procedures
  • Customer Service and Communication
Topic 4
  • Compliance
  • Research and Resources
  • Record Retention
Topic 5
  • Staffing, Employee Development, and Core Competencies
  • Payroll Administration and Management
Topic 6
  • Methods and Timing of Pay
  • Methods and Timing of Pay
Topic 7
  • Maintain Master File Components
  • Concepts and Functionalities
Topic 8
  • Professional Responsibility
  • Core Payroll Concepts

To be eligible for the CPP-Remote examination, candidates must have at least three years of experience in payroll, human resources, or accounting roles, or two years of experience plus completion of the APA's Payroll Certification Preparation course. CPP-Remote exam is offered online at designated testing centers worldwide, and candidates can choose to take the test during four testing windows throughout the year. Applicants who pass the exam receive the CPP-Remote designation, recognized as a professional credential by the APA and the payroll industry.
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APA Certified Payroll Professional Sample Questions (Q43-Q48):NEW QUESTION # 43
An employee is terminated with 3 workdays remaining in a month. The employee earned an annual salary of
$24,000 and was paid semimonthly. What is the regular compensation due this employee for the final pay period?
  • A. $800.00
  • B. $782.61
  • C. $723.07
  • D. $869.57
Answer: C

NEW QUESTION # 44
Which of the following is not likely to be in the skills set needed for a manager?
  • A. Planning
  • B. Communications
  • C. Organization
  • D. Partiality
Answer: D

NEW QUESTION # 45
The agreement allowing employers to withhold SIT in the employee's state of residence rather than the work state is called:
  • A. domicile.
  • B. reciprocity.
  • C. resident/nonresident taxation.
  • D. resident defined.
Answer: B
Explanation:
Comprehensive and Detailed in-Depth Explanation:
Reciprocity agreements between states allow employers to withhold state income tax (SIT) based on the employee's state of residence rather than the state of employment. This simplifies tax withholding for employees who work in one state but live in another. Therefore, the correct answer is C. reciprocity.

NEW QUESTION # 46
Which of the following best represents compliance under Section 404 of Sarbanes Oxley?
  • A. Payroll transactions are reviewed by internal audit
  • B. Accruals entries are made by the payroll staff
  • C. Service provider initiates all pay transactions
  • D. Benefits enrollment data is maintained by authorized personnel
Answer: A

NEW QUESTION # 47
Under the claim-of-right rule, a salary overpayment that is discovered by the employer in the tax year following the year of overpayment:
  • A. Can be deducted on a pretax basis from regular wages
  • B. Cannot be deducted from wages at all
  • C. Can be deducted from wages on an after-tax basis
  • D. Cannot be deducted from the employee's wages because employee has a right to the payment
Answer: C

NEW QUESTION # 48
......
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