2026 Valid CPP-Remote FREE EXAM DUMPS QUESTIONS & ANSWERS [Q56-Q76]

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2026 Valid CPP-Remote FREE EXAM DUMPS QUESTIONS & ANSWERS

Free CPP-Remote Exam Braindumps APA Pratice Exam

Q56. When paying supplemental wages along with regular wages WITHOUT specifying the amount of each, how would a company determine the amount of income tax to withhold from the supplemental wages if the employee has been paid no supplemental wages so far during the year and the supplemental wage payment is no more than $1,000?

Withhold income tax as if the total were a single payment for a regular payroll period.

Withhold a flat 25% from the supplemental wages and withhold from regular wages using the appropriate table.

Withhold a flat 25% from the supplemental wages.

Compute income tax withholding on the regular wages separate from the supplemental wages

Q57. A credit balance in a federal income tax payable account means the amount:

Was overwithheld

Was underwithheld

Has not yet been paid

Needs to be reclassified to the payroll expense account

Comprehensive and Detailed In-Depth Explanation:
Acredit balancein thetax payableaccount indicates the company has withheld taxes buthas not yet remitted them to the government, hence showing as a liability.

Q58. Which of the following does NOT represent a deductible business expense?

Lodging while on business travel

Golfing event following a business meeting

Dry cleaning charges while out of town on business

Country club dues

Q59. For IRS purposes, the payroll register should be retained for a period of not less than how many years?

Q60. Company deadlines for payroll data input documents are essential for:

timely processing of the payroll

guaranteeing that all information is processed

accurate entry of data

adequate auditing purposes

Q61. For how many years must the employer’s copy of Form 940 be retained?

Q62. In the context of fringe benefits, the term “discriminatory plan” refers to a plan that disproportionately favors:

An ethnic group

An age group

A sex

The highly paid

Q63. Which of the following represents the best way of addressing an issue of an employee’s poor task performance?

Relocating physical work space near the supervisor

Reassignment to another department

Targeting training

Assigning to an autocratic leader

Q64. One reason many companies use a Zero Balance checking account is that:

funds do not have to be deposited until the employee cashes the check

the company receives interest on the account

cash is available for investment until items are presented for payment at the company’s bank

bank reconciliations are not required

Q65. In maintaining a payroll system, change control refers to:

Procedures to test and schedule changes before they are put into production

Entering new data to an employee’s record

Creating a new system in a merger or acquisition

Separation of functions according to accounting standards

Q66.

What is the amount reported in box 12, and what code is used?

C 4,980

D 24,582

C 10,480

D 29,682

Q67. Which of the following describes a plan involving the entire organization for carrying on a company’s business in the event of a major disaster?

Groupware

Implementation plan

Production plan

Business continuity

Q68. An HRIS that has one database with functionality pertaining to multiple applications is often called a (n)

Integrated system

Segregated system

Stand-alone system

Cross-functional system

Q69. The FLSA requires which of the following records to be retained for three years?

Proof of workers’ compensation coverage

Document showing employee’s job duties

Daily time records

Employee disciplinary notices

Q70. Which of the following steps would be taken first when selecting a new payroll system?

Prepare a need analysis

Release requests for proposal (RFP’s)

Schedule product demonstrations

Talk to users of the systems being considered

Q71. Which form is used to request an employer identification number?

SS-5

SS-4

I-9

SS-8

Q72. The components of an income statement include:

Assets, cash, and liabilities

Gross profit, cash, and other assets

Operating income, operating expenses, and liabilities

Gross profit, operating income, and operating expenses

Anincome statement(also known as aprofit and loss statement) presents a company’srevenues and expensesover a specific time period and is used to show profitability.
Its main components include:
* Gross Profit: Revenue minus cost of goods sold (COGS)
* Operating Income: Gross profit minus operating expenses
* Operating Expenses: Costs related to daily business operations, such as wages, rent, utilities Assets, liabilities, and cashare part of thebalance sheet, not the income statement.

Q73. Under the FLSA, employees working in the New England states for a product distributor are entitled to which of the following overtime pay benefits?

Overtime is paid for all hours worked over 8 per day

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

Double time is paid for work on holidays

Overtime is paid for hours worked over 40 in a work week

Q74. Employee Cindy’s employer remits to her payment of $620 in 2009 for substantiated meal expenses she incurred while moving from her old residence to her new work location. How should this reimbursement be reported on Cindy’s 2009 federal W-2?

Box 1 only

Boxes 1, 3, 5, and 12

Boxes 1, 3, and 5

Box 12 only

Q75. A plan to ensure business can continue in the event of a flood is called a:

Disaster recovery plan

Group term life plan

Implementation plan

Strategic business plan

Q76. A company pays all executives semimonthly. The FLSA requires all other employees to be paid on:

any established cycle

a weekly cycle

a biweekly cycle

a semimonthly cycle

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APA CPP-Remote Exam is a computer-based exam that consists of 190 multiple-choice questions that are divided into six sections. The sections cover topics such as core payroll concepts, compliance, earning and deductions, taxes, management and administration, and best practices. Candidates must pass the exam with a score of 300 or higher to become certified. Certified Payroll Professional certification is valid for five years, after which candidates must recertify by taking the exam again or earning continuing education credits. The APA CPP-Remote Exam is a rigorous and challenging exam that requires a solid understanding of payroll concepts and laws, and passing the exam is a testament to a candidate’s expertise and dedication to the payroll profession.

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