The ethical principle of integrity pertains to standards for remaining current with payroll
professional development and certification.
true
false
Contemporary payroll practices involve the use of cloud-based software.
true
false
The use of payroll apps shifts the onus for payroll accuracy from the employer to the
employee.
true
false
The Personal Responsibility, Work and Family Promotion Act of 2002 mandated that new
employees must be reported to state employment offices within how many days of the
employee commencing employment?
30
25
20
15
Which Act required the reporting of COVID-19-related leave?
DOMA
ARPA
FMLA
FFCRA
During which decade were many landmark payroll legislation pieces enacted?
1910s
1920s
1930s
1940s
2
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Which federal act assists workers who are displaced through no fault of their own?
HIPAA
FUTA
SUTA
ERISA
As of 2023, at what age may people born after 1960 receive full Social Security retirement
benefits?
62
65
67
69
Which Act created the classification of workers as exempt or nonexempt?
SSA
FICA
CTPA
FLSA
Which of the following employer obligation is an insurance policy, not legislation?
Sarbanes-Oxley
Workers compensation
Walsh-Healey
Davis-Bacon
Which ethical principle emphasizes the use of moral judgment in all actions?
Professionalism
Confidentiality
Integrity
Due Care
3
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Which of the following situations would not potentially comprise a payroll accountant s
objectivity or independence, according to the PCAOB?
Personal or family ownership of <1 percent of company shares
Commitment to present or future financial interest in a client s business
Personal engagement with a client s firm in terms of ownership
Purchase of greater than five percent of the company s shares
Employment legislation during the 1960s included which of the following Acts:
FLSA, FUTA, and FICA.
Civil Rights Act, ADEA, and Equal Pay Act.
CTPA, FICA, and ERISA.
DOMA, FMLA, and PRWOR.
The main purpose of the Current Tax Payment Act was to:
ensure that all employees pay appropriate taxes.
maintain legal eligibility to work in the United States.
mandate employer remittance of taxes withheld from employees.
provide benefits for workers who were displaced from jobs.
Which act adds monetary penalties for illegal discriminatory employer actions?
Civil Rights Act of 1964
Davis-Bacon Act
Americans with Disabilities Act
Civil Rights Act of 1991
Which of the following legislation specifically pertains to government contractors?
ADEA and ERISA
Davis-Bacon Act and Walsh-Healey Act
FLSA and FICA
DOMA and FMLA
4