Free update within one year

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Pay high attention to the user experiences

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Pragmatic test practice software

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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which of the following federal laws was passed in the U.S. after September 11, 2001, to expedite check clearing by allowing check truncation at any point in the check clearing process?

A) Sarbanes-Oxley
B) The Patriot Act
C) Check 21
D) Gramm-Leach-Bliley

2. Which of the following is the purpose of FATCA?

A) To make the rules regarding reporting payments made to U.S. persons and non-U.S. persons more consistent
B) To ensure the privacy of individuals or organizations that bank outside of the U.S.
C) To make it more difficult for individuals or organizations to avoid paying taxes by banking outside of the U.S.
D) To respond to attempts by foreign governments to capture taxes on activities of U.S. persons in their countries

3. Which of the following is necessary to prepare a 1099?

A) A W-4 for all reportable vendors
B) A W-2 for all reportable vendors
C) A TIN for all reportable vendors
D) A PTIN for all reportable vendors

4. Key elements essential for an effective vendor fraud prevention program include each of the following practices, EXCEPT:

A) Requiring a W-9
B) Checking government sanction lists
C) Confirmation of a physical address
D) Verifying that vendors are bonded

5. To date, the Streamlined Sales Tax Project has accomplished which of the following? I. Resolved the origin vs. destination question; II. Implemented a uniform exemption certificate; III. Created rate and boundary databases.

A) I, II, and III
B) II only
C) I only
D) II and III only

Solutions: