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APA CPP-Remote Exam Overview:

Certification Vendor:PayrollOrg (formerly American Payroll Association)
Exam Name:Certified Payroll Professional (CPP) Examination - Remote/Computer-Based
Exam Number:CPP
Exam Format:Proctored (Pearson VUE), Computer-based exam, Includes calculations, Multiple-choice
Certificate Validity Period:5 years
Exam Price:USD $419 (member) / $609 (non-member, subject to change)
Real Exam Qty:190 (typically 165 scored + 25 unscored)
Available Languages:English
Exam Duration:240 minutes
Related Certifications:Fundamental Payroll Certification (FPC)
Passing Score:Scaled score of 300 (out of 500 scale)
Recommended Training:PayrollOrg Certification Resources
PayrollOrg PayTrain CPP Preparation
Exam Registration:PayrollOrg Certification Portal
Pearson VUE Scheduling Portal
Sample Questions:APA CPP-Remote Sample Questions
Exam Way:Remote proctored or onsite computer-based exam via Pearson VUE testing centers
Pre Condition:Candidates must meet PayrollOrg experience/education eligibility requirements (generally 3+ years payroll experience or equivalent qualifying education pathway).
Official Syllabus URL:https://www.payroll.org/certification/certified-payroll-professional-cpp

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APA CPP-Remote (Certified Payroll Professional) Exam is a certification exam designed for payroll professionals who want to demonstrate their knowledge and expertise in payroll administration. CPP-Remote exam is offered by the American Payroll Association (APA), which is a professional organization that provides education and certification programs for payroll professionals. The CPP-Remote Exam covers a wide range of topics, including payroll laws and regulations, payroll processing, and payroll accounting.

APA Certified Payroll Professional Sample Questions (Q159-Q164):

NEW QUESTION # 159
The purpose of a payroll accrual entry is to post:

Answer: D

Explanation:
Comprehensive and Detailed in-Depth Explanation:
A payroll accrual entry is made to recognize expenses that have been incurred but not yet paid by the end of an accounting period. This ensures that financial statements accurately reflect the company ' s financial position by matching expenses to the period in which they were incurred, regardless of when the cash payment is made. In the context of payroll, this involves recording wages and related expenses (such as taxes and benefits) that employees have earned but have not yet been paid. Therefore, the correct answer is D.
estimated expenses.
References:
The Payroll Source, Chapter 4: Accounting for Payroll


NEW QUESTION # 160
Which of the following would not be included in the job description of a payroll specialist?

Answer: D


NEW QUESTION # 161
Another term for service bureaus is:

Answer: B


NEW QUESTION # 162
Agricultural employers are required to report annual wages and taxes withheld on Form:

Answer: A

Explanation:
Comprehensive and Detailed in Depth Explanation:
The correct form for agricultural employers to report annual wages and employment taxes is:
* Form 943 - Employer's Annual Federal Tax Return for Agricultural Employees Used to report:
* Wages
* FIT withholding
* Social Security and Medicare for farm workers
Other options:
* Form 940: FUTA
* Form 944: Annual payroll tax return for small employers (non-agricultural)
* Form 945: Withheld taxes on non-payroll payments (e.g., backup withholding)
# Therefore, the correct answer is B - Form 943
References:
IRS Instructions for Form 943
APA Payroll Source - Federal Tax Reporting Section


NEW QUESTION # 163
Workweek as defined by the FLSA is:

Answer: D

Explanation:
Under the Fair Labor Standards Act (FLSA), a workweek is a fixed and regularly recurring period of 168 hours, which is seven consecutive 24-hour periods. It does not need to coincide with the calendar week and can begin on any day and at any hour as established by the employer. Once a workweek is established, it must remain consistent; however, it can be changed if the change is intended to be permanent and is not designed to evade overtime requirements. This definition is critical because overtime is calculated based on the workweek, requiring nonexempt employees to be paid one and one-half times their regular rate of pay for all hours worked over 40 in that specific 168-hour period. Employers must maintain records of these periods to ensure compliance during Department of Labor (DOL) audits.


NEW QUESTION # 164
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