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APA CPP-Remote (Certified Payroll Professional) Exam is an industry-recognized certification program that measures an individual’s knowledge and skills in the field of payroll management. CPP-Remote exam is designed for professionals who are responsible for managing payroll processes, ensuring compliance with tax laws and regulations, and maintaining accurate records. The CPP-Remote Exam is administered by the American Payroll Association (APA) and is recognized as the gold standard in the payroll industry.

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APA Certified Payroll Professional Sample Questions (Q28-Q33):

NEW QUESTION # 28
All of the following validations should be performed each pay period before finalizing the payroll register EXCEPT:

A. Identify zero dollar net pay
B. Review negative deductions
C. Confirm ACH file
D. Compare batch totals

Answer: C

Explanation:
Comprehensive and Detailed In-Depth Explanation:
Before finalizing a payroll register, validations ensure accuracy:
* Check for negative or unusual values
* Identify $0 net pay(can be a red flag)
* Compare batch totalsto prevent imbalance
ACH confirmationis part of thepost-processing transmission phase, not the validation of the payroll register itself.

NEW QUESTION # 29
The FLSA requires which of the following records to be retained for three years?

A. Proof of workers' compensation coverage
B. Employee disciplinary notices
C. Daily time records
D. Document showing employee's job duties

Answer: D

NEW QUESTION # 30
The financial statement that is used to evaluate the performance of a business by matching its revenue and related expenses for a particular accounting period is a:

A. Trial balance
B. Income statement
C. General ledger
D. Balance sheet

Answer: B

NEW QUESTION # 31
The agreement allowing employers to withhold SIT in the employee's state of residence rather than the work state is called:

A. resident defined.
B. resident/nonresident taxation.
C. domicile.
D. reciprocity.

Answer: D

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 # 32
Penalties for failure to make timely deposits are determined by:

A. 15% of the undeposited amount with a maximum of $100,000
B. a flat rate of 10% for late deposits
C. 5% of the undeposited amount with a maximum of $100,000
D. a four-tiered penalty structure based on the number of days the deposit is late

Answer: D

NEW QUESTION # 33
......

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Preparation CPP-Remote Store - Study CPP-Remote Materials

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APA Certified Payroll Professional Sample Questions (Q28-Q33):

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