CPP Certified Payroll Professional APA
Exam Actual Questions and Answers
2026
Form SS-8 -
correct answer ✅Determination of Worker Status for Purposes of
Federal Employment Taxes and Income Tax Withholding
Form W-9 -
correct answer ✅First, it is used by third parties to collect
identifying information to help file information returns with the IRS.
The form is never actually sent to the IRS, but is maintained by the
person who files the information return for verification purposes.
The information on the Form W-9 and the payment made are
reported on a Form 1099.
The second purpose is to help the payee avoid backup withholding.
The payer must collect withholding taxes on certain reportable
payments for the IRS. However, if the payee certifies on the W-9
they are not subject to backup withholding they generally receive
the full payment due them from the payer. This is similar to the
withholding exemptions certifications found on Form W-4 for
employees.
,CPP Certified Payroll Professional APA
Exam Actual Questions and Answers
2026
Form SS-5 -
correct answer ✅Apply for an original Social Security card
Apply for a replacement Social Security card
Change or correct information on your Social Security number
record
Form SS-4 -
correct answer ✅Application for Employer Identification Number
(EIN)
Accounting equation (Balance Sheet) -
correct answer ✅Assets = Liabilities + Capital
Assets - Liabilities = (Shareholders' or Owners' Equity)
Asset (Debit or Credit Normal Balance?) -
correct answer ✅Debit
Expense (Debit or Credit Normal Balance?) -
correct answer ✅Debit
,CPP Certified Payroll Professional APA
Exam Actual Questions and Answers
2026
Liability (Debit or Credit Normal Balance?) -
correct answer ✅Credit
Capital (Debit or Credit Normal Balance?) -
correct answer ✅Credit
Owners Equity (Debit or Credit Normal Balance?) -
correct answer ✅Credit
Revenue (Debit or Credit Normal Balance?) -
correct answer ✅Credit
Supportive Communication -
correct answer ✅Supportive communication is a style of
communicating that has a specific set of goals and techniques. The
primary goal of supportive communication is to resolve conflict or
achieve change in a situation while preserving, even strengthening,
the relationship between the communicating individuals. This style
of communication is used in many types of interpersonal
interactions, such as those including a power differential, as is
, CPP Certified Payroll Professional APA
Exam Actual Questions and Answers
2026
found between manager and employee, teacher and student, or
parent and child. It is also effective when used between those with
more equal power, such as spouses, business partners and friends.
Learning these techniques can result in more effective
communication.
Standard Payroll System Reports -
correct answer ✅Standard reports are already set up within the
payroll system and can be generated as required. These include
reports on payroll audit, new hires, terminations, compensation
changes, benefit costs and vacation. The payroll system user can
define the parameters of the report such as limiting information to
specific dates, departments and categories.
Min Wage with Tips -
correct answer ✅The Fair Labor Standards Act (FLSA) requires
payment of at least the federal minimum wage to covered,
nonexempt employees. An employer of a tipped employee is only
required to pay $2.13 an hour in direct wages if that amount plus
the tips received equals at least the federal minimum wage, the
employee retains all tips and the employee customarily and
regularly receives more than $30 a month in tips. If an employee's
tips combined with the employer's direct wages of at least $2.13 an
Exam Actual Questions and Answers
2026
Form SS-8 -
correct answer ✅Determination of Worker Status for Purposes of
Federal Employment Taxes and Income Tax Withholding
Form W-9 -
correct answer ✅First, it is used by third parties to collect
identifying information to help file information returns with the IRS.
The form is never actually sent to the IRS, but is maintained by the
person who files the information return for verification purposes.
The information on the Form W-9 and the payment made are
reported on a Form 1099.
The second purpose is to help the payee avoid backup withholding.
The payer must collect withholding taxes on certain reportable
payments for the IRS. However, if the payee certifies on the W-9
they are not subject to backup withholding they generally receive
the full payment due them from the payer. This is similar to the
withholding exemptions certifications found on Form W-4 for
employees.
,CPP Certified Payroll Professional APA
Exam Actual Questions and Answers
2026
Form SS-5 -
correct answer ✅Apply for an original Social Security card
Apply for a replacement Social Security card
Change or correct information on your Social Security number
record
Form SS-4 -
correct answer ✅Application for Employer Identification Number
(EIN)
Accounting equation (Balance Sheet) -
correct answer ✅Assets = Liabilities + Capital
Assets - Liabilities = (Shareholders' or Owners' Equity)
Asset (Debit or Credit Normal Balance?) -
correct answer ✅Debit
Expense (Debit or Credit Normal Balance?) -
correct answer ✅Debit
,CPP Certified Payroll Professional APA
Exam Actual Questions and Answers
2026
Liability (Debit or Credit Normal Balance?) -
correct answer ✅Credit
Capital (Debit or Credit Normal Balance?) -
correct answer ✅Credit
Owners Equity (Debit or Credit Normal Balance?) -
correct answer ✅Credit
Revenue (Debit or Credit Normal Balance?) -
correct answer ✅Credit
Supportive Communication -
correct answer ✅Supportive communication is a style of
communicating that has a specific set of goals and techniques. The
primary goal of supportive communication is to resolve conflict or
achieve change in a situation while preserving, even strengthening,
the relationship between the communicating individuals. This style
of communication is used in many types of interpersonal
interactions, such as those including a power differential, as is
, CPP Certified Payroll Professional APA
Exam Actual Questions and Answers
2026
found between manager and employee, teacher and student, or
parent and child. It is also effective when used between those with
more equal power, such as spouses, business partners and friends.
Learning these techniques can result in more effective
communication.
Standard Payroll System Reports -
correct answer ✅Standard reports are already set up within the
payroll system and can be generated as required. These include
reports on payroll audit, new hires, terminations, compensation
changes, benefit costs and vacation. The payroll system user can
define the parameters of the report such as limiting information to
specific dates, departments and categories.
Min Wage with Tips -
correct answer ✅The Fair Labor Standards Act (FLSA) requires
payment of at least the federal minimum wage to covered,
nonexempt employees. An employer of a tipped employee is only
required to pay $2.13 an hour in direct wages if that amount plus
the tips received equals at least the federal minimum wage, the
employee retains all tips and the employee customarily and
regularly receives more than $30 a month in tips. If an employee's
tips combined with the employer's direct wages of at least $2.13 an
