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Updated: Sep 07, 2026
No. of Questions: 102 Questions & Answers with Testing Engine
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IOFM APS Exam Overview:
| Certification Vendor: | IOFM |
|---|---|
| Exam Name: | Accredited Payables Specialist (APS) Certification Exam |
| Exam Number: | APS |
| Certificate Validity Period: | Annual renewal required (15 CEUs) |
| Related Certifications: | Accredited Payables Manager (APM) |
| Exam Format: | Multiple Choice |
| Real Exam Qty: | 100 |
| Available Languages: | English |
| Exam Duration: | 90 minutes |
| Exam Price: | $995.00 |
| Passing Score: | Pass/Fail (Specific score not disclosed) |
| 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 |
|---|---|
| Internal Controls | |
| Payments | |
| Technology and Automation | |
| Tax and Regulatory | |
| Vendor Master File | |
| Invoices | |
| T&E (Travel and Expense) |
IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
Question 1
Organizations most commonly use wire transfers for which of the following?
A. Low dollar bulk payments
B. Direct deposit of executive pay
C. Rent or mortgage payments
D. High dollar payments
Question 2
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
Question 3
Evaluated Receipt Settlement (ERS) requires which of the following?
A. PO and Receipt
B. PO and Invoice
C. Receipt and Invoice
D. PO, Receipt, and Invoice
Question 4
An organization's mission statement is intended to provide which of the following?
A. Metrics and benchmarking information
B. Methodology and direction
C. Ethics and compliance standards
D. Policies and procedures
Question 5
Electronic Data Interchange (EDI) has not gained more widespread use, particularly by small and medium- size companies, in part because of:
A. Security concerns
B. Government regulations
C. Costly technology
D. Staff resistance
Solutions:
| Question 1 Answer: D | Question 2 Answer: D | Question 3 Answer: A | Question 4 Answer: B | Question 5 Answer: C |
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