Free Practice Questions for APA CPP-Remote Exam

Comprehensive and Detailed In-Depth Explanation:

Biweekly salary:$130,000 ÷ 26 = $5,000

401(k) deferral:11% of $5,000 = $550

FIT taxable wages:$5,000 − $550 = $4,450

Subtract dependent credit ($4,000 ÷ 26 ≈ $153.85)→ Adjusted FIT wages = $4,296.15

UseIRS Percentage Method (2023)for Married Filing Jointly on $4,296.15

Assuming approx. FIT withheld = $391

Add FICA:

SS: $5,000 × 6.2% = $310

Medicare: $5,000 × 1.45% = $72.50→ Total deductions ≈ $550 (401k) + $391 + $382.50 = $1,323.50Net pay = $5,000 − $1,323.50 ≈ $3,592.97

Comprehensive and Detailed In-Depth Explanation:

Theemployee master filecontains static, identifying, and payroll-related data, such as:

Hire date

Total compensation

Work schedule (to determine salaried classifications or FLSA status)

Payment dateis atransactional record, not a fixed data element stored in the master file.

Comprehensive and Detailed in-Depth Explanation:

Effective feedback should be timely, behavior-focused, and involve active listening. Discussing the feedback with peers (D) is not a standard guideline for providing effective feedback, as it may breach confidentiality and is not directly part of the feedback process. Therefore, the correct answer is D. Discuss with peers.

Company policiesdon't necessarily need updating when a system is updated. However, verifying controls, documentation, and security is critical to maintaining compliance and accuracy.

Comprehensive and Detailed in-Depth Explanation:

When auditing Social Security tax updates at the beginning of each year, payroll professionals must ensure that thetax rate,annual wage base, andany exclusions from taxable wagesare accurate, as these values are subject to change by the IRS. However,gross wagesare not a system configuration value that changes annually — they are the result of payroll processing. Thus, there's no need to validate "gross wages" as part of a Social Security system update.

Tax Rate:Must match IRS annually issued percentages.

Annual Wage Base:Changes yearly (e.g., $168,600 for 2024).

Taxable Wage Exclusions:Ensure pre-tax deductions (like Section 125 plans) are excluded correctly.

Projectplanningis the initial phase in a system implementation lifecycle. During this phase, the following tasks are performed:

Evaluating costs: Estimating the budget required for the new system.

Defining goals and objectives: Establishing the project’s scope and purpose.

Analyzing available resources: Reviewing available human, technical, and financial resources.

Conducting user trainingoccurs later, during theexecution or implementation phase,not during planning. Training prepares end-users once the system is configured or ready to be used, not when planning is being scoped.

Comprehensive and Detailed in-Depth Explanation:

Effective reporting to senior management requires clarity, brevity, timeliness, and the use of appropriate terminology. Including non-essential data can obscure key messages and reduce the report's effectiveness. Therefore, the correct answer is A. summarizing non-vital but related data elements for context.