m m m m m m m m m
Answers Includedm
Chap 01 2024 Landi
m m m
n
1) Payrollmerrorsmcanmlead mtomunderreported mwagesmand mstaffingmissues.
⊚m true
⊚m false
2) ThemLillymLedbettermAct mof m2009mreinforced mthemprovisionsmof mthemCurrent mTaxmPayment mAct m
bymenforcingmtaxmremittancemwithinm180mdays.
⊚m true
⊚m false
3) ThemOccupationalmSafetymand mHealthmAct mof m1970madded mpersonalmprotectivemequipme
nt mstandardsmduringm2020.
⊚m true
⊚m false
4) Employeemretirement mbenefitsmaremamrecruitingmand mretentionmstrategymused mbymbusinesses.
⊚m true
⊚m false
5) ThemFamilymMedicalmLeavemAct mprovided mpaid mleavemand mguaranteed mjobmretentionmf
ormemployees.
⊚m true
⊚m false
6) WorkersmmaymaccessmpartialmSocialmSecuritymretirement mbenefitsmat magem62.
⊚m true
⊚m false
7) ThemFairmLabormStandardsmAct mhasmtwomlevelsmof mcoverage:mindividualmand menterprise.
⊚m true
⊚m false
1
,8) Themethicalmprinciplemof mintegritympertainsmtomstandardsmformremainingmcurrent mwithmpayr
ollmprofessionalmdevelopment mand mcertification.
⊚m true
⊚m false
9) Contemporarympayrollmpracticesminvolvemthemusemof mcloud-based msoftware.
⊚m true
⊚m false
10) Themusemof mpayrollmappsmshiftsmthemonusmformpayrollmaccuracymfrommthememployermtomt
hememployee.
⊚m true
⊚m false
11) ThemPersonalmResponsibility,mWorkmand mFamilymPromotionmAct mof m2002mmandated mthat mne
w memployeesmmust mbemreported mtomstatememployment mofficesmwithinmhow mmanymdaysmof mth
ememployeemcommencingmemployment?
A) 30
B) 25
C) 20
D) 15
12) WhichmAct mrequired mthemreportingmof mCOVID-19-related mleave?
A) DOMA
B) ARPA
C) FMLA
D) FFCRA
13) Duringmwhichmdecademweremmanymlandmarkmpayrollmlegislationmpiecesmenacted?
A) 1910s
B) 1920s
C) 1930s
D) 1940s
2
,14) Whichmfederalmact massistsmworkersmwhomaremdisplaced mthroughmnomfault mof mtheirmown?
A) HIPAA
B) FUTA
C) SUTA
D) ERISA
15) Asmof m2023,mat mwhat magemmaympeoplembornmafterm1960mreceivemfullmSocialmSecuritymretirem
ent mbenefits?
A) 62
B) 65
C) 67
D) 69
16) WhichmAct mcreated mthemclassificationmof mworkersmasmexempt mormnonexempt?
A) SSA
B) FICA
C) CTPA
D) FLSA
17) Whichmof mthemfollowingmemployermobligationmismanminsurancempolicy,mnot mlegislation?
A) Sarbanes-Oxley
B) Workers’mcompensation
C) Walsh-Healey
D) Davis-Bacon
18) Whichmethicalmprinciplememphasizesmthemusemof mmoralm judgment minmallmactions?
A) Professionalism
B) Confidentiality
C) Integrity
D) DuemCare
3
, 19) Whichmof mthemfollowingmsituationsmwould mnotmpotentiallymcomprisemampayrollmaccountan
t’smobjectivitymormindependence,maccordingmtomthemPCAOB?
A) Personalmormfamilymownershipmof m<1mpercent mof mcompanymshares
B) Commitment mtompresent mormfuturemfinancialminterest minmamclient’smbusiness
C) Personalmengagement mwithmamclient’smfirmminmtermsmof mownership
D) Purchasemof mgreatermthanmfivempercent mof mthemcompany’smshares
20) Employment mlegislationmduringmthem1960smincluded mwhichmof mthemfollowingmActs:
A) FLSA,mFUTA,mand mFICA.
B) CivilmRightsmAct,mADEA,mand mEqualmPaymAct.
C) CTPA,mFICA,mand mERISA.
D) DOMA,mFMLA,mand mPRWOR.
21) Themmainmpurposemof mthemCurrent mTaxmPayment mAct mwasmto:
A) ensuremthat mallmemployeesmpaymappropriatemtaxes.
B) maintainmlegalmeligibilitymtomworkminmthemUnited mStates.
C) mandatememployermremittancemof mtaxesmwithheld mfrommemployees.
D) providembenefitsmformworkersmwhomweremdisplaced mfrommjobs.
22) Whichmact maddsmmonetarympenaltiesmformillegalmdiscriminatorymemployermactions?
A) CivilmRightsmAct mof m1964
B) Davis-BaconmAct
C) AmericansmwithmDisabilitiesmAct
D) CivilmRightsmAct mof m1991
23) Whichmof mthemfollowingmlegislationmspecificallympertainsmtomgovernment mcontractors?
A) ADEA mand mERISA
B) Davis-BaconmAct mand mWalsh-HealeymAct
C) FLSA mand mFICA
D) DOMA mand mFMLA
4