Learn with IOFM : APS training material for 100% pass
Updated: Aug 13, 2026
No. of Questions: 102 Questions & Answers with Testing Engine
Download Limit: Unlimited
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IOFM APS Exam Overview:
| Certification Vendor: | IOFM |
| Exam Name: | Accredited Payables Specialist (APS) Certification Exam |
| Exam Number: | APS |
| Passing Score: | Pass/Fail (Specific score not disclosed) |
| Available Languages: | English |
| Exam Price: | $995.00 |
| Real Exam Qty: | 100 |
| Certificate Validity Period: | Annual renewal required (15 CEUs) |
| Exam Format: | Multiple Choice |
| Related Certifications: | Accredited Payables Manager (APM) |
| Exam Duration: | 90 minutes |
| Sample Questions: | IOFM APS Sample Questions |
| Exam Way: | Online (Self-Study) or In-Person (Conference) |
| Pre Condition: | Degree + Years of Experience: No degree (3 yrs), Associate (2 yrs), Bachelor (1 yr). |
| Official Syllabus URL: | https://www.iofm.com/certification/aps |
IOFM APS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Technology and Automation | |
| Topic 2: Internal Controls | |
| Topic 3: Payments | |
| Topic 4: T&E (Travel and Expense) | |
| Topic 5: Invoices | |
| Topic 6: Tax and Regulatory | |
| Topic 7: Vendor Master File |
IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
1. The accounting term "accrued expenses" represents which of the following?
A) Planned expenditures that have not been incurred in the current period
B) Pre-paid expenses that were paid with petty cash
C) Forecasted expenses for which an invoice has not been received in the current period
D) Incurred expenses that have not been posted in the current period
2. To protect your organization from employee fraud, which of the following controls should be employed?
A) Ensure all staff members have accounting degrees from accredited universities
B) Hire only temporary employees and rotate them out every six to eight months
C) Require that all potential employees sign an NDA prior to hire
D) Conduct detailed background checks on all new AP employees
3. What does the acronym "FIFO" mean?
A) Fraud In Financial Operations
B) First In, First Out
C) Fifty Invested, Five Optioned
D) Final Invoice For Offset
4. COSO identifies each of the following elements as necessary for an effective control environment, EXCEPT:
A) Internal controls are monitored and evaluated
B) Information is distributed in a timely way
C) Staff work in self-directed teams
D) People know their responsibilities and limits of authority
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) I and III only
B) II only
C) II and III only
D) I only
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: D | Question # 3 Answer: B | Question # 4 Answer: C | Question # 5 Answer: A |
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