Learn with IOFM : APS training material for 100% pass
Updated: Sep 10, 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: | Certified Accounts Payable Professional (CAPP) Accredited Payables Manager (APM) |
| 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: Vendor Management | 15% | - Vendor setup and maintenance - Vendor communication and resolution - 1099 / tax reporting requirements |
| Topic 2: Invoice Processing | 25% | - Handling exceptions and discrepancies - Matching and reconciliation - Invoice receipt and validation |
| Topic 3: Internal Controls & Fraud Prevention | 10% | - Segregation of duties - Fraud detection and mitigation - Audit readiness and documentation |
| Topic 4: Process Improvement & Automation | 10% | - Workflow optimization - Data analysis and reporting - AP automation tools and technology |
| Topic 5: Payments and Disbursements | 20% | - Discounts, allowances and deductions - Travel and expense management - Payment methods and processing |
| Topic 6: Accounts Payable Fundamentals | 20% | - Regulatory compliance and ethics - Financial accounting basics for AP - Role and responsibilities of AP department |
IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
Question 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
Question 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
Question 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
Question 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
Question 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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