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Free AFP CTP Sample Questions
Question 1
Which of the following institutions would be regulated by the Office of the Comptroller of the Currency (OCC)?
A. Regency Bank Holding Company
B. Regency Federal Credit Union
C. Regency National Bank
D. Regency Savings and Loan
Answer: C
Question 2
Which section of the statement of cash flows includes items that represent the cash inflows and outflows related to the daily functions of a company?
A. Cash flow from financing activities
B. Cash flow from investing activities
C. Change in cash balance
D. Cash flow from operating activities
Answer: D
Question 3
A disclaimer opinion is required on a set of financial statements when:
A. material deviations from GAAP occur.
B. the auditor is not independent.
C. the financial statements may be misleading.
D. the financial statements are fairly stated.
Answer: B
Question 4
The Sarbanes-Oxley Act of 2002 requires that a public company’s financial statements be certified by the company’s:
A. chief financial officer and corporate secretary.
B. chief financial officer and corporate controller.
C. chief financial officer and chief executive officer.
D. chief financial officer and chief operating officer.
Answer: C
Question 5
What type of tax does a multinational auto manufacturer commonly pay in foreign countries at each stage of a vehicle’s production?
A. Withholding tax
B. Capital tax
C. Value added tax
D. Asset tax
Answer: C
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