Deal of The Day! Hurry Up, Grab the Special Discount - Save 25% - Ends In 00:00:00 Coupon code: SAVE25
Welcome to Pass4Success

- Free Preparation Discussions

APA FPC-Remote Exam - Topic 4 Question 15 Discussion

Posted by Ernie on Nov 20, 2025 at 10:51 AM

All of the following employees are examples of phantom employees EXCEPT:

Suggested Answer: B

Phantom employees are fraudulent payroll entries where salaries are paid to non-existent or inactive employees.

Option A, C, and D are examples of phantom employees.

Option B (Remote employees not required to record time) is NOT a phantom employee, as long as they are legitimate workers.


Payroll Fraud Prevention, IRS

Payroll Audit Techniques Guide (IRS Publication)

Get Premium FPC-Remote Questions as Interactive Web-Based Practice Test or PDF Real Exam Format Detailed Explanations Instant Access Get Your Practice Test
30 comments · newest first
MI
Mitsue 6 months ago
Definitely B. It’s about real vs. fake employees.
MU
Murray 6 months ago
C is tricky, but still not a phantom.
VA
Vannessa 6 months ago
I feel like A and D are obvious fakes.
KR
Krystal 6 months ago
Yeah, B is the only one that makes sense.
VA
Valentine 7 months ago
Agreed, B seems legit. Others are clearly fake.
KE
Keneth 7 months ago
I think it's B. Remote employees can be real.
MA
Marylin 7 months ago
A and D are classic examples of phantom employees.
SI
Simona 8 months ago
I’m not sure about C. Seems like it could still be a phantom situation.
SK
Skye 8 months ago
Wait, how can a deceased employee still get paid? That's wild!
WA
Wai 8 months ago
Totally agree, B doesn't fit the phantom employee definition.
CA
Carmelina 8 months ago
B is the correct answer.
ME
Melissa 8 months ago
Option A sounds like the classic phantom employee scenario to me. Gotta watch out for those fake employees!
AJ
Aja 8 months ago
Haha, imagine a company still paying a deceased employee. That's some serious ghost payroll going on!
TO
Torie 9 months ago
I'm going with C. A terminated salaried employee whose status wasn't changed is definitely a phantom employee.
PE
Penney 9 months ago
I’m a bit confused about C. A terminated employee should be removed from payroll, but if their status wasn’t changed, does that make them a phantom? I’m not sure!
JE
Jeanice 9 months ago
I think the answer is B too. It seems like the other options clearly involve some sort of fraud or error, while a remote employee might just be following different rules.
MA
Marshall 9 months ago
I'm not entirely sure about this one. I'll make my best guess, but I might need to come back to it if I have time at the end.
BA
Bambi 9 months ago
This question is straightforward. I know the definition of a phantom employee, so I can quickly eliminate the options that don't match.
MA
Marjory 9 months ago
Okay, I've got this. The key is to identify which of these examples does not fit the definition of a phantom employee. I'll think it through step-by-step.
RO
Rose 10 months ago
I remember discussing phantom employees in class, but I'm not entirely sure about option B. Is a remote employee really considered a phantom if they just don't record time?
DE
Delmy 10 months ago
I think B is the correct answer. Remote employees don't need to record their time, so they can't be considered phantom employees.
FE
Fernanda 10 months ago
I feel like I’ve seen a question like this before. I’m leaning towards D being the answer since a deceased employee is definitely not a phantom in the traditional sense, right?
CA
Carissa 10 months ago
D is the obvious answer here. A deceased employee still receiving pay is clearly a phantom employee.
PO
Polly 11 months ago
Hmm, I'm a bit confused. I think I need to focus on understanding what a "phantom employee" is first before I can determine the exception.
FA
Fannie 11 months ago
This seems like a tricky one. I'll need to carefully read through each option to figure out which one is the exception.
TI
Tish 5 months ago
↳ replying to Fannie
I’m leaning towards C.
SE
Serina 5 months ago
↳ replying to Fannie
But isn't A more obvious?
SA
Sage 6 months ago
↳ replying to Fannie
I agree with Kattie.
IR
Irma 6 months ago
↳ replying to Fannie
Why B?
KA
Kattie 10 months ago
↳ replying to Fannie
I think it's B.
0/2000 characters

Save Cancel