Try IOFM : APS practice torrent pass for sure
Updated: Aug 03, 2026
No. of Questions: 102 Questions & Answers with Testing Engine
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IOFM APS Exam Overview:
| Certification Vendor: | IOFM (Institute of Finance & Management) |
| Exam Name: | Accredited Payables Specialist (APS) Certification Exam |
| Exam Number: | APS |
| Exam Format: | Multiple-choice questions, Single-select / Multi-select |
| Exam Duration: | 90–120 |
| Related Certifications: | Accredited Payables Manager (APM) Certified Accounts Payable Professional (CAPP) |
| Passing Score: | 70% |
| Certificate Validity Period: | 3 years |
| Exam Price: | $695–$895 USD |
| Real Exam Qty: | 100–102 |
| Available Languages: | English |
| Recommended Training: | IOFM APS Certification Program |
| Exam Registration: | IOFM Official Registration |
| Sample Questions: | IOFM APS Sample Questions |
| Exam Way: | Online proctored or onsite at authorized test centers |
| Pre Condition: | 1+ year AP experience (4-year degree), 2+ years (2-year degree), 3+ years (no degree); no mandatory prerequisite exam |
| Official Syllabus URL: | https://www.iofm.com/certification/aps |
IOFM APS Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Accounts Payable Fundamentals | 20% | - Role and responsibilities of AP department - Regulatory compliance and ethics - Financial accounting basics for AP |
| Topic 2: Payments and Disbursements | 20% | - Discounts, allowances and deductions - Travel and expense management - Payment methods and processing |
| Topic 3: Vendor Management | 15% | - Vendor communication and resolution - 1099 / tax reporting requirements - Vendor setup and maintenance |
| Topic 4: Internal Controls & Fraud Prevention | 10% | - Audit readiness and documentation - Fraud detection and mitigation - Segregation of duties |
| Topic 5: Process Improvement & Automation | 10% | - Data analysis and reporting - AP automation tools and technology - Workflow optimization |
| Topic 6: Invoice Processing | 25% | - Invoice receipt and validation - Handling exceptions and discrepancies - Matching and reconciliation |
IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
1. When applied to T&E, compliance requires which of the following processes?
A) II and III only (Secure record retention; Traveler location tracking)
B) III only (Traveler location tracking)
C) I and II only (Accurate recordkeeping; Secure record retention)
D) I only (Accurate recordkeeping)
2. Which of the following techniques is NOT recommended to help protect confidential data?
A) When approached at your desk, turn off your monitor and turn papers face down
B) Save reports to a portable USB drive and give that to the requestor instead of emailing them
C) When leaving your work area even briefly, lock your computer down
D) Shred unneeded paper documents or put them in a secure disposal container
3. Benefits of ACH include each of the following, EXCEPT:
A) ACH speeds up payment processing time
B) ACH replaces having to issue paper checks
C) ACH reduces the cost of invoice processing
D) ACH eliminates the need for vendor verification
4. Which of the following are incentives for automating accounts payable?
A) I and III only (Reduced costs of handling paper; Eliminating the need for audits)
B) II and III only (Better forecasting; Eliminating the need for audits)
C) I and II only (Reduced costs of handling paper; Better forecasting)
D) I, II, and III (Reduced costs of handling paper; Better forecasting; Eliminating the need for audits)
5. Filing for a VAT refund is difficult because: I. Invoices must include the name and address of the company filing for the refund; II. Only authorized agents may apply for the refunds; III. An original invoice must be submitted.
A) II only
B) I only
C) II and III only
D) I and III only
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: B | Question # 3 Answer: D | Question # 4 Answer: C | Question # 5 Answer: D |
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