CPP-Remote Latest Exam Pdf | Official CPP-Remote Practice Test
CPP-Remote Latest Exam Pdf | Official CPP-Remote Practice Test
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Tags: CPP-Remote Latest Exam Pdf, Official CPP-Remote Practice Test, CPP-Remote Unlimited Exam Practice, CPP-Remote Latest Exam Forum, Exam CPP-Remote Guide
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APA CPP-Remote (Certified Payroll Professional) Certification Exam is a highly respected certification program for payroll professionals. CPP-Remote exam is designed to test the knowledge, skills, and expertise of payroll professionals and to validate their proficiency in the field. The American Payroll Association (APA) is responsible for administering this certification exam, which is recognized by employers across various industries.
To be eligible to take the CPP-Remote Exam, candidates must meet certain requirements, including having at least three years of payroll experience and completing 240 hours of payroll-related education within the past five years. Candidates must also be a member of the APA to take the exam.
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Official CPP-Remote Practice Test - CPP-Remote Unlimited Exam Practice
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APA Certified Payroll Professional Sample Questions (Q90-Q95):
NEW QUESTION # 90
Escheatment procedures may require employers to file annual reports containing all of the following data EXCEPT the employee's:
- A. Termination date
- B. Last known address
- C. Abandoned check amount
- D. Uncashed check payment date
Answer: A
Explanation:
Escheatment(unclaimed wages laws) typically require:
* Employee name
* Last known address
* Check amount and payment date
Termination dateis not a required data point under most state laws.
NEW QUESTION # 91
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. General ledger
- B. Trial balance
- C. Balance sheet
- D. Income statement
Answer: D
NEW QUESTION # 92
Under the ACA, an employer can determine affordable coverage by using all of the following safe harbors EXCEPT the:
- A. Federal poverty line
- B. 98% Offer Method
- C. Form W-2 wages
- D. Rate of pay
Answer: B
Explanation:
Comprehensive and Detailed in Depth Explanation:
TheAffordable Care Act (ACA)defines threesafe harborsto determine if health coverage is "affordable":
* Form W-2 wages(Box 1)
* Rate of pay(hourly × 130 hours/month or salary)
* Federal Poverty Line(FPL)
These are used toavoid penalties under IRC §4980H(b).
* The98% Offer Methodisnot a safe harbor for affordability, but rather areporting simplification optionon IRS Forms 1094-C/1095-C. It allows an ALE toskip reporting certain detailsif they offer coverage to at least 98% of full-time employees.
#Correct answer isC - 98% Offer Method
NEW QUESTION # 93
In a leasing arrangement, which of the following is not assumed by the leasing company?
- A. Termination of employees
- B. Payment of employees
- C. Product research
- D. Hiring of employees
Answer: C
NEW QUESTION # 94
What does the following journal entry represent? Debit State Unemployment Tax Payable $6,340.00 Credit Cash $6,340.00?
- A. The accrual of state unemployment tax liabilities
- B. A record of tax deductions
- C. An entry to correct tax withheld
- D. The payment of state unemployment tax one or more states
Answer: D
NEW QUESTION # 95
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