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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Filing for a VAT refund is difficult because: I. Invoices must include the name and address of the company filing for the refund; II. Only authorized agents may apply for the refunds; III. An original invoice must be submitted.

A) II and III only
B) I only
C) I and III only
D) II only

2. Which of the following IRS documents addresses travel & entertainment (T&E) expenses?

A) Form 1046
B) Publication 463
C) Advisory 972
D) Notice 1009

3. All of the following are areas in which accounts payable has a significant influence EXCEPT:

A) Cash management
B) Vendor relationships
C) Inventory turnover
D) Financial statements

4. Which of the following is the purpose of FATCA?

A) To make the rules regarding reporting payments made to U.S. persons and non-U.S. persons more consistent
B) To make it more difficult for individuals or organizations to avoid paying taxes by banking outside of the U.S.
C) To respond to attempts by foreign governments to capture taxes on activities of U.S. persons in their countries
D) To ensure the privacy of individuals or organizations that bank outside of the U.S.

5. What is a good strategy for dealing with the change that typically accompanies automation?

A) Request that you be reassigned to a role that is unaffected by automation
B) If you feel the change won't be for the best, try to convince management to delay
C) Don't worry about it until you must actually implement the changes
D) Understand and accept that it will take time to learn a new system

Solutions: