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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What is another term for "software-as-a-service"?

A) Onsite vendor support
B) Perpetual software license
C) On-demand software
D) Consultant-specific applications

2. To date, the Streamlined Sales Tax Project has accomplished which of the following? I. Resolved the origin vs. destination question; II. Implemented a uniform exemption certificate; III. Created rate and boundary databases.

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

3. Which of the following IRS documents addresses travel & entertainment (T&E) expenses?

A) Form 1046
B) Advisory 972
C) Notice 1009
D) Publication 463

4. The Sarbanes-Oxley statute in the U.S. requires public companies to: I. Establish controls over accounts payable hiring; II. Use a recognized framework to design and test controls over financial reporting; III. Ensure that the company CFO is a CPA.

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

5. Cash management refers to an organization's management of which of the following?

A) Payment terms
B) Inflow and outflow of funds
C) Enterprise resource planning systems
D) Payroll disbursements

Solutions: