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Last Updated: Sep 18, 2026
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IOFM APS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Tax and Regulatory | |
| Topic 2: Vendor Master File | |
| Topic 3: Payments | |
| Topic 4: T&E (Travel and Expense) | |
| Topic 5: Internal Controls | |
| Topic 6: Technology and Automation | |
| Topic 7: Invoices |
IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
Sales and use taxes are levied by which of the following? I. Cities and towns; II. Federal government; III.
States.
- A. II and III only
- B. I and III only
- C. III only
- D. I, II, and III
Correct Answer: B 🗳️
Explanation: Only visible for Prep4King members. You can sign-up / login (it's free).
Which of the following federal laws was passed in the U.S. after September 11, 2001, to expedite check clearing by allowing check truncation at any point in the check clearing process?
- A. Gramm-Leach-Bliley
- B. The Patriot Act
- C. Check 21
- D. Sarbanes-Oxley
Correct Answer: C 🗳️
Explanation: Only visible for Prep4King members. You can sign-up / login (it's free).
What is one concern accounts payable should have regarding international travel?
- A. Employees must collect appropriate VAT information to allow reclaiming the tax
- B. International travel vendors are known to be unscrupulous so expenses must be scrutinized
- C. Significant differences in time zones can make communication with travelers difficult
- D. Fluctuations in exchange rates must be considered to optimally schedule travel
Correct Answer: A 🗳️
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All of the following items are typically addressed in an organization's vendor setup guidelines except:
- A. Verification that the vendor is not already in the system
- B. Whether or not the vendor outsources its order fulfillment process
- C. Validating that the person who requested the new vendor is authorized to do so
- D. The conventions for the way letters and abbreviations must be entered
Correct Answer: B 🗳️
Explanation: Only visible for Prep4King members. You can sign-up / login (it's free).
Which of the following are among the elements that the IRS considers in defining a T&E accountable plan?
- A. I only (Expense substantiation)
- B. II only (Business connection requirement)
- C. I and III only (Expense substantiation; Return of unused cash advances on a timely basis)
- D. I, II, and III (Expense substantiation; Business connection requirement; Return of unused cash advances on a timely basis)
Correct Answer: D 🗳️
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