APA American Planning Association CPP-REMOTE Questions & Answers

• Question 11:

  Sick pay under a definite plan or system is NOT subject to mandatory federal income tax withholding when paid:

  A. From a disability retirement plan

  B. From an employer's self-insured plan

  C. By an agent of the employer

  D. By a third-party insurance provider

  Correct Answer: D

• Question 12:

  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

  Correct Answer: C

• Question 13:

  As enhancements directly for a vendor-supplied software program, a quality assurance step includes:

  A. Executing a test of the new enhancements in parallel with the current processing

  B. Applying the enhancements directly into production as soon as they are received

  C. Waiting until several vendor releases or enhancements are received and installing all at the same time

  D. Conducting telephone interviews with other users of the vendor's software

  Correct Answer: A

• Question 14:

  An integrated HRIS offers the advantage of:

  A. Decreased requirements for technical improvements

  B. Reduced effort in the maintenance of employee records

  C. Enhanced screen display of employee data

  D. Improved security of confidential payroll

  Correct Answer: B

• Question 15:

  Which of the following features is LEAST likely to be considered when looking at the security of a new payroll system?

  A. system edits

  B. A regular data back-up and storage

  C. limited system access

  D. protection against computer viruses

  Correct Answer: A

• Question 16:

  Flawless Flower Shops accepts payments for flowers and local delivery from customers anywhere in the United States. The employees of Flawless typically work 6 days a week. How must they be compensated?

  A. Overtime must be paid on a daily basis

  B. Compensatory pay is allowed for hours over 80 in a biweekly pay period

  C. Overtime is due for hours worked over 40 in a workweek

  D. Double time is required for work on holidays

  Correct Answer: C

• Question 17:

  Which of the following forms must the employer receive as authorization to discontinue withholding under a federal tax levy notice?

  A. 668-D

  B. 2678

  C. I-9

  D. 668-W(c)

  Correct Answer: A

• Question 18:

  Which of the following factors provides system security?

  A. access level authorizations

  B. conducting "physical payouts"

  C. shared passwords

  D. segregation of duties

  Correct Answer: A

• Question 19:

  Josh, a nonexempt accounting specialist, is assigned to a normal work schedule of 40 hours a week, 8:00 a.m. to 5:00 p.m. each day, with one hour for lunch. On Monday, Josh travels by train from Boston to a business meeting in his company's Philadelphia office. The train leaves at 8:00 a.m. and arrives in time for Josh to attend the afternoon meeting, which concludes at 5:30 p.m. He then returns to Boston on a train that leaves at 7:00 p.m. If Josh does not miss any work the rest of the week, what hours for Monday may be subject to overtime?

  A. 0.5 hours

  B. 8.5 hours

  C. None

  D. 2.0 hours

  Correct Answer: A

• Question 20:

  Under NACHA rules, employers are advised to retain a copy of the employee's written authorization for direct deposit for at least:

  A. 3 years

  B. 2 years

  C. 1 year

  D. 4 years

  Correct Answer: B