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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. 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) Require a sworn affidavit from the vendor's financial institution
C) Send a letter to the vendor requesting written confirmation that the registration is up-to-date
D) Check the database of the Secretary of State where the vendor is registered

2. When dealing with a rush payment, which of the following are acceptable practices? I. Allow the payment to be picked up by the vendor; II. Insist on making the payment electronically; III. Mail the payment.

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

3. 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) II and III only
C) I, II, and III
D) II only

4. Fixed assets include which of the following? I. Accounts receivable; II. Furniture and fixtures; III. Inventory.

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

5. Ways to reduce the cost of processing an invoice include:

A) II and III only (Reducing the amount of paper handling, Reducing the amount of manual data entry)
B) I, II, and III (Eliminating the approval process, Reducing the amount of paper handling, Reducing the amount of manual data entry)
C) III only (Reducing the amount of manual data entry)
D) I and II only (Eliminating the approval process, Reducing the amount of paper handling)

Solutions: