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Exam Code: CPC
Exam Name: Certified Professional Coder (CPC) Exam
Vendor: AAPC

60 Questions & Answers
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NEW QUESTION: 1
When an accountant is engaged to compile a nonissuer's financial statements that omit substantially all
disclosures required by GAAP, the accountant should indicate in the compilation report that the financial
statements are:
A. Prepared in conformity with a comprehensive basis of accounting other than GAAP.
B. Not designed for those who are uninformed about the omitted disclosures.
C. Not compiled in accordance with Statements on Standards for Accounting and Review Services.
D. Special-purpose financial statements that are not comparable to those of prior periods.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. If substantially all disclosures required by GAAP are omitted from compiled financial
statements, the accountant's compilation report should state that the financial statements are not designed
for those who are not informed about such matters.
Choice "B" is incorrect. Omission of substantially all disclosures is not a comprehensive basis of
accounting other than GAAP.
Choice "C" is incorrect. If the disclosure is made, the compilation is prepared in accordance with SSARS.
Choice "D" is incorrect. Omission of substantially all disclosures does not make these special-purpose
financial statements.

NEW QUESTION: 2
--- -
You develop a Windows Communication Foundation (WCF) service. Many client applications will consume the service.
You have the following requirements:
You must enable client sessions on the service.
The service must support multi-threaded operations.
If a client application uses sessions, the lifetime of the service instance must be
scoped to the lifetime of the session.
If a client application does not use sessions, the lifetime of the service must be
scoped to the lifetime of a method cal
You need to configure the service.
What should you do? (Each correct answer presents part of the solution. Choose three.)
A. In the ServiceContract attribute, set the value of the InstanceContextMode property to InstanceContextMode.PerSession.
B. In the ServiceBehavior attribute, set the value of the ConcurrencyMode property to ConcurrencyMode.Multiple
C. In the ServiceContract attribute, set the value of the ConcurrencyMode property to ConcurrencyMode.Multiple
D. In the ServiceBehavior attribute, set the value of the InstanceContextMode property to InstanceContextMode. PerSession.
E. In the ServiceContract attribute, set the value of the SessionMode property to SessionMode.Allowed.
F. In the ServiceBehavior attribute, set the value of the SessionMode property to SessionMode.Allowed.
Answer: B,D,E
Explanation:
B (not F): ServiceContractAttribute.SessionMode Property Gets or sets whether sessions are allowed, not allowed or required.
C (not A):
*ServiceBehaviorAttribute Class
ecifies the internal execution behavior of a service contract implementation.
*ServiceBehaviorAttribute.InstanceContextMode Property
Gets or sets the value that indicates when new service objects are created.
One of the InstanceContextMode values; the default value is PerSession.
E (not D): ServiceBehaviorAttribute.ConcurrencyMode Property
Gets or sets whether a service supports one thread, multiple threads, or reentrant calls.
Note:
Example:
[ServiceContract(
Namespace="http://microsoft.wcf.documentation",
SessionMode=SessionMode.Required
)]
[ServiceBehavior(
ConcurrencyMode=ConcurrencyMode.Single,
InstanceContextMode=InstanceContextMode.PerSession,
ReleaseServiceInstanceOnTransactionComplete=true
)]

NEW QUESTION: 3
開発者は、1分あたり最低5000件のリクエストを処理できる3層のWebアプリケーションを構築しています。要件では、アプリケーションがユーザーのセッション状態を維持している間、Web層は完全にステートレスである必要があると規定されています。
レイテンシを可能な限り低い値に保ちながら、セッションデータを外部化するにはどうすればよいですか?
A. Amazon RDSインスタンスを作成し、アプリケーションレベルでセッション処理を実装して、セッションデータストレージにRDSデータベースインスタンス内のデータベースを活用します
B. Amazon DynamoDBテーブルを作成し、アプリケーションレベルでセッション処理を実装して、セッションデータストレージにテーブルを活用します
C. 基盤となるAmazon EC2インスタンス全体に共有ファイルシステムソリューションを実装してから、アプリケーションレベルでセッション処理を実装して、セッションデータストレージに共有ファイルシステムを活用します
D. Amazon ElastiCache Memcachedクラスターを作成し、アプリケーションレベルでセッション処理を実装して、セッションデータストレージにクラスターを活用します
Answer: A
Explanation:
Explanation
https://aws.amazon.com/caching/session-management/

NEW QUESTION: 4
A company builds and sells residential apartments. The company uses Dynamics 365 Sales to manage sales opportunities.
Management must receive notifications on their mobile devices when sales opportunities are created.
You need to select recommend Power Platform components to address the requirements.
Which two components should you recommend? Each correct answer presents part of the solution.
NOTE: Each selection is worth one point.
A. Power BI
B. AI Builder
C. Power Automate
D. Common Data Service connector
Answer: B,C
Explanation:
Reference:
https://www.powerobjects.com/blog/2019/04/05/flow-approval-process/


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