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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What is blockchain?

A) An internal audit methodology
B) A random password generator
C) An accounts payable collaborative
D) A distributed ledger system

2. Which of the following are among the elements that the IRS considers in defining a T&E accountable plan?

A) I and III only (Expense substantiation; Return of unused cash advances on a timely basis)
B) I only (Expense substantiation)
C) I, II, and III (Expense substantiation; Business connection requirement; Return of unused cash advances on a timely basis)
D) II only (Business connection requirement)

3. Which of the following is necessary to prepare a 1099?

A) A TIN for all reportable vendors
B) A W-4 for all reportable vendors
C) A W-2 for all reportable vendors
D) A PTIN for all reportable vendors

4. In the U.S., what is the best way to verify a vendor's business registration?

A) Submit a request to the Internal Revenue Service to do a Form 1120 search
B) Send a letter to the vendor requesting written confirmation that the registration is up-to-date
C) Require a sworn affidavit from the vendor's financial institution
D) Check the database of the Secretary of State where the vendor is registered

5. All of the following items are typically addressed in an organization's vendor setup guidelines except:

A) Validating that the person who requested the new vendor is authorized to do so
B) The conventions for the way letters and abbreviations must be entered
C) Verification that the vendor is not already in the system
D) Whether or not the vendor outsources its order fulfillment process

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