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To be eligible to take the APA CPP-Remote Certification Exam, candidates must meet certain requirements. This includes having a minimum of three years of experience in payroll, as well as completing specific payroll education and training courses. Once eligible, candidates can register for the exam and begin preparing for the test.

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APA Certified Payroll Professional Sample Questions (Q76-Q81):

NEW QUESTION # 76
Which of the following would NOT be an asset account?

A. Work-in-progress
B. Cash
C. Employee receivables
D. Wages payable

Answer: D

NEW QUESTION # 77
Certain company records must be retained for four years to comply with regulations of which of the following agencies?

A. Social Security Administration
B. U.S. Citizenship and Immigration Service
C. Internal Revenue Service
D. Wage and Hour Division, Department of Labor

Answer: C

NEW QUESTION # 78
An employer is allowed under deferral law to pay overtime for all hours worked over 80 in a biweekly period.
In what type of industry is this employer likely to be engaged?

A. Retail
B. Manufacturing
C. State or local law enforcement
D. Health care

Answer: D

NEW QUESTION # 79
To exhibit good customer service skills, payroll staff must understand and be able to explain:

A. strategic departmental direction
B. benefits enrollment techniques
C. payroll forms
D. system design decisions

Answer: C

NEW QUESTION # 80
Employer-sponsored athletic facilities may not be nontaxable fringe benefits if the:

A. facility qualifies as a de minims fringe
B. employer requires substantiation of the amount, time, and business purpose of the facility's use.
C. facility is on the employer's premises
D. employer incurs no substantial additional cost, except labor, to provide the facility

Answer: C

NEW QUESTION # 81
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