FPC-Remote: Fundamental Payroll Certification Except Practice Questions
The free FPC-Remote: Fundamental Payroll Certification questions that deal with except, with answers and explanations. The full bank and the timed practice test cover every topic the exam asks about.
Question #1
All of the following plans are deferred compensation plans EXCEPT:
Correct answer: D
Explanation
401(k), 403(b) and 457(b) plans all let employees defer compensation and its taxation until retirement. Section 501(c) defines tax-exempt organizations; it is not a deferred compensation plan.
Question #10
All of the following activities are examples of an internal control EXCEPT:
Correct answer: A
Explanation
Segregating duties, rotating duties and restricting system access are internal controls. Storing backups on-site is not a control; best practice is off-site storage to protect against disasters.
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