APA CPP-Remote : Certified Payroll Professional

  • Exam Code: CPP-Remote
  • Exam Name: Certified Payroll Professional
  • Updated: Oct 10, 2026
  • Q & A: 275 Questions and Answers

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About APA CPP-Remote Exam Questions

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APA CPP-Remote Exam Syllabus Topics:

TopicDetails
Topic 1
  • Payroll Process and Supporting Systems and Administration
  • Business Continuity Plan
Topic 2
  • Calculation of the Paycheck
  • Voluntary Deductions
Topic 3
  • Maintain Master File Components
  • Concepts and Functionalities
Topic 4
  • Audit Policies and Procedures
  • Customer Service and Communication
Topic 5
  • Professional Responsibility
  • Core Payroll Concepts
Topic 6
  • Employer Taxes and Contributions
  • Involuntary Deductions
  • Taxes
Topic 7
  • Methods and Timing of Pay
  • Methods and Timing of Pay
Topic 8
  • Compliance
  • Research and Resources
  • Record Retention

Reference: https://www.americanpayroll.org/education-certification/certification/certified-payroll-professional-(cpp)

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APA Certified Payroll Professional Sample Questions:

Question #1

Which of the following statements most accurately describes the purpose of coaching or counseling?

  • A. Counseling is used when an employee feels burned out.
  • B. Coaching deals with resolving personal problems.
  • C. Coaching is used when an employee feels stressed.
  • D. Counseling deals with improving skills.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #2

Which of the following monthly account reconciliations do NOT help validate financial reporting of payroll transactions?

  • A. Petty cash
  • B. Garnishment liabilities
  • C. Bank account
  • D. Vacation accrual
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #3

A PRIMARY objective of maintaining current documented payroll procedures is to ensure:

  • A. compliance with banking operating standards.
  • B. conformity with company cash management and reporting guidelines.
  • C. adherence to cyclical general ledger closing and reporting schedules.
  • D. execution of pay processes in accordance with company policies and programs.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #4

An employer ' s health plan must certify that it meets all of the following minimum requirements to avoid ESR liabilities EXCEPT:

  • A. offering coverage to at least 95% of full-time employees.
  • B. covering less than 60% of the total allowed cost of benefits.
  • C. providing statements to all full-time employees.
  • D. meeting at least one of the three affordability safe harbors.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #5

Under the FLSA, which of the following types of payments MUST be considered when computing a nonexempt employee ' s overtime?

  • A. On-call pay
  • B. Business expense reimbursements
  • C. Discretionary bonuses
  • D. Paid time off
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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