Learn with IOFM : APS training material for 100% pass
Updated: Jul 24, 2026
No. of Questions: 102 Questions & Answers with Testing Engine
Download Limit: Unlimited
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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 |
| Related Certifications: | Accredited Payables Manager (APM) Certified Accounts Payable Professional (CAPP) |
| Certificate Validity Period: | 3 years |
| Exam Duration: | 90–120 |
| Available Languages: | English |
| Exam Format: | Multiple-choice questions, Single-select / Multi-select |
| Passing Score: | 70% |
| Exam Price: | $695–$895 USD |
| Real Exam Qty: | 100–102 |
| 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: Internal Controls & Fraud Prevention | 10% | - Segregation of duties - Fraud detection and mitigation - Audit readiness and documentation |
| Topic 2: Invoice Processing | 25% | - Handling exceptions and discrepancies - Matching and reconciliation - Invoice receipt and validation |
| Topic 3: Payments and Disbursements | 20% | - Discounts, allowances and deductions - Travel and expense management - Payment methods and processing |
| Topic 4: Vendor Management | 15% | - Vendor setup and maintenance - Vendor communication and resolution - 1099 / tax reporting requirements |
| Topic 5: Accounts Payable Fundamentals | 20% | - Regulatory compliance and ethics - Financial accounting basics for AP - Role and responsibilities of AP department |
| Topic 6: Process Improvement & Automation | 10% | - Workflow optimization - Data analysis and reporting - AP automation tools and technology |
IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
1. Which of the following best describes ERP systems?
A) They provide a sophisticated means of fraud detection
B) They are payment systems designed exclusively for cryptocurrency
C) They link together business functions with real-time data flow
D) They are popular methods of tracking continuous improvement
2. All of the following are examples of key performance indicators (KPIs) EXCEPT:
A) Positive pay
B) Invoices paid on time
C) Cost per invoice
D) Lost discounts
3. The acronym GAAP stands for which of the following?
A) Generally Accepted Accounting Principles
B) Government Accounting Actuarial Program
C) Government Accounting Acceptance Principles
D) General Accounting Administration Program
4. Which AP function is typically NOT considered a good candidate for business process outsourcing (BPO)?
A) Check printing
B) Utility payments
C) Performance monitoring
D) Invoice imaging
5. Which of the following IRS documents addresses travel & entertainment (T&E) expenses?
A) Form 1046
B) Publication 463
C) Notice 1009
D) Advisory 972
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: A | Question # 3 Answer: A | Question # 4 Answer: C | Question # 5 Answer: B |
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