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Accredited Payables Specialist (APS) Certification Exam

Last Update May 17, 2025
Total Questions : 100 With Comprehensive Analysis

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Accredited Payables Specialist (APS) Certification Exam Questions and Answers

Questions 1

A three-way match is governed by the invoice, the purchase order, and which of the following?

Options:

A.

Remittance advice

B.

Bank draft

C.

P-card statement

D.

Receiving documents

Questions 2

Which of the following is the purpose of FATCA?

Options:

A.

To ensure the privacy of individuals or organizations that bank outside of the U.S.

B.

To make the rules regarding reporting payments made to U.S. persons and non-U.S. persons more consistent

C.

To make it more difficult for individuals or organizations to avoid paying taxes by banking outside of the U.S.

D.

To respond to attempts by foreign governments to capture taxes on activities of U.S. persons in their countries

Questions 3

The general rule for determining independent contractor status looks at evidence in each of the following categories, EXCEPT:

Options:

A.

The degree of control the employer exercises over the worker’s work results

B.

The amount of control the employer has over the worker’s finances

C.

The job title assigned to the worker

D.

The type of relationship established between the parties