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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which U.S. government organization publishes "per diem" travel guidelines?

A) General Services Administration
B) Department of Commerce
C) Federal Reserve Board
D) Department of Treasury

2. What is the current thinking regarding automation of T&E expense handling, reporting, and reimbursement?

A) It reduces processing costs, thereby increasing efficiency in handling T&E data
B) T&E automation solutions are still too new to evaluate accurately
C) It opens too many loopholes for unauthorized expenses to sneak through
D) While automation can be helpful, T&E processing still requires a lot of manual work

3. According to the IRS definition of an accountable plan, how much time is given an employee to adequately account for business expenses after they are incurred?

A) 120 days
B) 90 days
C) 30 days
D) 60 days

4. What does the acronym 'ASP' stand for?

A) Automated secure processing
B) Accrual statement period
C) Accounting standards protocol
D) Application service provider

5. 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) I only
B) I, II, and III
C) II only
D) II and III only

Solutions: