Download IOFM : APS Questions & Answers as PDF & Test Software
Updated: Jun 01, 2026
No. of Questions: 102 Questions & Answers with Testing Engine
Download Limit: Unlimited
Reliable & Actual Study Materials for APS Exam Success
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APS Practice Q&A's
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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
1. Which party is responsible for providing 1099 information for P-card transactions to the IRS?
A) Card issuer
B) Card user
C) Accounts payable
D) Merchant
2. Fixed assets include which of the following? I. Accounts receivable; II. Furniture and fixtures; III. Inventory.
A) I and II only
B) II only
C) I and III only
D) I, II, and III
3. In the U.S., what is the best way to verify a vendor's business registration?
A) Require a sworn affidavit from the vendor's financial institution
B) Check the database of the Secretary of State where the vendor is registered
C) Submit a request to the Internal Revenue Service to do a Form 1120 search
D) Send a letter to the vendor requesting written confirmation that the registration is up-to-date
4. Which of the following is necessary to prepare a 1099?
A) A PTIN for all reportable vendors
B) A W-2 for all reportable vendors
C) A TIN for all reportable vendors
D) A W-4 for all reportable vendors
5. Which AP function is typically NOT considered a good candidate for business process outsourcing (BPO)?
A) Performance monitoring
B) Utility payments
C) Check printing
D) Invoice imaging
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: B | Question # 3 Answer: B | Question # 4 Answer: C | Question # 5 Answer: A |
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