Pass the APA American Planning Association CPP-Remote Questions and answers with ExamsMirror

Thejob title alone does not determine exempt status. It must be based on:

Duties test

Salary basis test

Salary level testThe FLSA focuses on actual work performed, not titles.

Comprehensive and Detailed in Depth Explanation:

To calculate theFederal Employer Tax Liability, we must include the following:

Social Security (6.2%)on wages up to the Social Security wage base.

Medicare (1.45%)with no cap.

FUTA (Federal Unemployment Tax Act)– typically 6.0% on the first $7,000 of wages, but usually 0.6% if full credit is given for state unemployment.

SUTAis not federally set, so usually not included in this exam context.

Assume this is thefirst $6,250 of the year:

Social Security:$6,250 × 6.2% = $387.50

Medicare:$6,250 × 1.45% = $90.63

FUTA:$6,250 × 0.6% = $37.50

Total:$387.50 + $90.63 + $9.00 (rounded FUTA credit adjustment or rounding) ≈$487.13

✅This aligns withAnswer B.

Comprehensive and Detailed in-Depth Explanation:

TheEmployer’s Tax GuideisIRS Publication 15, commonly referred to asCircular E. It contains key instructions for:

Federal income tax withholding

FICA and FUTA taxes

Depositing and reporting employment taxes

Other IRS publications:

Pub 17 = Individual Tax Guide

Pub 51 = Agricultural Employer’s Tax Guide

Pub 80 = Federal Tax Guide for Nonresident Aliens

Comprehensive and Detailed in-Depth Explanation:

A payroll accrual entry is made to recognize expenses that have been incurred but not yet paid by the end of an accounting period. This ensures that financial statements accurately reflect the company's financial position by matching expenses to the period in which they were incurred, regardless of when the cash payment is made. In the context of payroll, this involves recording wages and related expenses (such as taxes and benefits) that employees have earned but have not yet been paid. Therefore, the correct answer is D. estimated expenses.

Comprehensive and Detailed in Depth Explanation:

TheSocial Security Administration (SSA)is responsible forprocessing Forms W-2filed by employers. They manage theBusiness Services Online (BSO)portal, which allows employers to submit wage and tax statements electronically.

TheSSA’s BSO systemincludes tools for verifying employee names and SSNs, uploading W-2s, and viewing submission confirmations.

Other options explained:

DOL (Department of Labor):Oversees labor standards, not W-2 reporting.

EEOC (Equal Employment Opportunity Commission):Handles workplace discrimination issues.

ICE (Immigration and Customs Enforcement):Handles immigration and employment eligibility—not wage reporting.

✅The correct answer isD – SSA

Comprehensive and Detailed In-Depth Explanation:

Determining goals and objectiveshappens in theplanning phase,not the organizing phase. Organizing involves:

Assigning tasks

Delegating authority

Structuring workflows (e.g., flowcharts, timelines)

Comprehensive and Detailed in Depth Explanation:

A third-partynot acting as an agenthas specific responsibilities for transferring tax liabilities. They:

Mustwithhold and deposit the employee’s FICA(A✅)

Mustnotify the employerof FICA paid (D✅)

Mustprovide a detailed statement by January 15th(C✅)

However,FIT withholdingis optional fornon-agent third parties, and if the employer is to assume liability, they will handle FIT themselves. Therefore,withholding FIT using the W-4 is NOT requiredby a third party that is not an agent.

✅Correct answer isB

Comprehensive and Detailed in-Depth Explanation:

Effective feedback should be timely, behavior-focused, and involve active listening. Discussing the feedback with peers (D) is not a standard guideline for providing effective feedback, as it may breach confidentiality and is not directly part of the feedback process. Therefore, the correct answer is D. Discuss with peers.