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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. In order to get a sales tax exemption on goods purchased for resale, what must the buyer do?

A) File a letter of intent with the local taxing jurisdiction
B) Provide an exemption certificate to the seller
C) Inform the state in writing that the tax will be paid by the buyer
D) Supply a copy of a sales tax license to the seller

2. Which of the following AP department procedures would reduce the number of vendor calls to the AP department?

A) I and II only (Provide access to a supplier portal, Assigning specific individuals to interact with specific vendors)
B) I, II, and III (Provide access to a supplier portal, Assigning specific individuals to interact with specific vendors, Including as much information as possible on the remittance advice)
C) I and III only (Provide access to a supplier portal, Including as much information as possible on the remittance advice)
D) II and III only (Assigning specific individuals to interact with specific vendors, Including as much information as possible on the remittance advice)

3. The well-publicized business scandals that occurred in the early 2000s, particularly in the U.S., resulted in legislation that protects which class of employees?

A) Hourly employees
B) Executives
C) Whistleblowers
D) Auditors

4. Which of the following is true about a recurring wire transfer?

A) It is made at the same time each week
B) It must be made through CHIPS
C) It is made to the same organization each time
D) It is made for the same amount each time

5. What is one concern accounts payable should have regarding international travel?

A) International travel vendors are known to be unscrupulous so expenses must be scrutinized
B) Fluctuations in exchange rates must be considered to optimally schedule travel
C) Significant differences in time zones can make communication with travelers difficult
D) Employees must collect appropriate VAT information to allow reclaiming the tax

Solutions: