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APA FPC-Remote Exam Questions
- Topic 1: Core Payroll Concepts: This section of the exam measures the skills of Payroll Specialists and covers fundamental payroll principles, including worker classification, Fair Labor Standards Act (FLSA) requirements, and employment tax regulations. Candidates must understand employee benefits, employer and employee tax forms, and their professional responsibilities in payroll administration. Additionally, they must be familiar with various methods and timing of payroll processing to ensure compliance with industry standards.
- Topic 2: Compliance / Research and Resources: This section of the exam measures the skills of Compliance Analysts and covers the essential legal and regulatory requirements that impact payroll operations. Candidates must understand escheatment laws, reporting obligations, and record retention policies to ensure proper documentation and compliance. They are also required to be familiar with penalties for non-compliance and navigate global payroll regulations as businesses expand across international markets.
- Topic 3: Calculation of the Paycheck: This section of the exam measures the skills of Payroll Coordinators and covers the accurate computation of employee compensation, benefits, and deductions. Candidates must demonstrate proficiency in processing involuntary and voluntary deductions, employer tax contributions, and fringe benefits. A strong understanding of total payroll calculations, including withholding taxes and compliance with payroll tax regulations, is essential for success in this domain.
- Topic 4: Payroll Process and Supporting Systems and Administration: This section of the exam measures the skills of Payroll Administrators and covers the key components of payroll systems and administration. Candidates must be able to maintain accurate payroll master files, understand core payroll functionalities, and ensure payroll systems support seamless processing. Knowledge of business continuity planning is also critical to safeguard payroll operations in case of disruptions.
- Topic 5: Payroll Administration and Management: This section of the exam measures the skills of Payroll Managers and covers essential administrative processes, policies, and communication strategies necessary for effective payroll management. Candidates must be familiar with intradepartmental agreements that define payroll responsibilities and procedures. Additionally, strong customer service and communication skills are required to address payroll-related inquiries and ensure a smooth payroll experience for employees.
- Topic 6: Audits: This section of the exam measures the skills of Internal Auditors and covers the essential controls and procedures required to ensure payroll accuracy and compliance. Candidates must understand internal controls, payroll system controls, and accounting system controls to detect and prevent errors. They must also be well-versed in payroll audit policies and procedures to maintain compliance with industry and regulatory standards.
- Topic 7: Accounting: This section of the exam measures the skills of Payroll Accountants and covers the financial aspects of payroll processing. Candidates must understand payroll journal entries, financial reporting principles, and account reconciliation processes. A solid grasp of payroll-related accounting principles is crucial for ensuring accurate financial records and regulatory compliance.FPC-Remote
Free APA FPC-Remote Exam Actual Questions
Note: Premium Questions for FPC-Remote were last updated On Apr. 25, 2025 (see below)
To reconcile a general ledger tax liability account balance, verify all of the following items EXCEPT:
Comprehensive and Detailed Explanation:
To properly reconcile payroll tax liability accounts, the following steps are performed:
Compare account entries against payroll registers (C) -- Ensures wages, deductions, and taxes are posted correctly.
Verify checks issued by accounts payable (B) -- Confirms tax payments were made.
Match account activity with quarterly tax returns (D) -- Ensures payroll taxes were reported correctly on Form 941.
Option A (Entries from company accountants) is incorrect because accountants do not create payroll entries; payroll is recorded based on actual payroll transactions, not estimates or adjustments from accountants.
GAAP Accounting Standards -- Payroll Tax Liability Reconciliation
Payroll.org -- Best Practices for Payroll Tax Account Reconciliation
Which of the following deductions from pay is considered a voluntary deduction?
Wage assignments are voluntary deductions authorized by employees for things like loan payments or union dues.
Garnishments, wage attachments, and medical support orders are court-mandated deductions, making them involuntary.
IRS Publication 15 (Employer's Tax Guide)
Payroll Deduction Compliance Guide (Payroll.org)
The journal is commonly referred to as the record of:
A journal is known as the 'original entry' because transactions are first recorded here before posting to the ledger.
The general ledger is the final entry (B), not the journal.
Payroll Accounting Standards (Payroll.org)
Which of the following taxes are NOT withheld from allocated tips?
Allocated tips are NOT subject to withholding unless reported by the employee.
If not reported, FIT, Social Security, and Medicare (D) are not withheld but are still taxable.
IRS Publication 531 (Reporting Tip Income)
When an employer engages with a leasing company to lease an employee, the employer does NOT:
Leasing companies (PEOs) handle payroll and wage reporting.
Employers still set rates (C) and supervise work (D).
IRS PEO Tax Responsibilities
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