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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which of the following has significantly reduced the number of small dollar invoices to be processed?

A) Electronic data interchange
B) Petty cash
C) Payment cards
D) Evaluated receipt settlement

2. Filing for a VAT refund is difficult because: I. Invoices must include the name and address of the company filing for the refund; II. Only authorized agents may apply for the refunds; III. An original invoice must be submitted.

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

3. In which ways can the accounts payable specialist benefit the organization as a whole? I. Meet the organization's commitments; II. Communicate to management barriers to performance; III. Maintain positive relationships with suppliers.

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

4. When applied to T&E, compliance requires which of the following processes?

A) I and II only (Accurate recordkeeping; Secure record retention)
B) III only (Traveler location tracking)
C) II and III only (Secure record retention; Traveler location tracking)
D) I only (Accurate recordkeeping)

5. IRS proposed penalties for missing or incorrect tax IDs on 1099 filings can be abated due to 'reasonable cause,' which can include each of the following, EXCEPT:

A) The organization's plan for improving the accuracy of future reporting
B) Proof of a successful TIN match prior to the date of assessment
C) Steps the organization has taken in an attempt to obtain the correct payee information
D) Documentation showing the error rate to be less than 5% of total 1099s

Solutions: