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APA CPP-N-America Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Calculation of the Paycheck | 20% | - Total Payroll - Compensation / Benefits - Involuntary Deductions / Taxes - Voluntary Deductions - Employer Taxes and Contributions - Fringe Benefits |
| Topic 2: Payroll Process and Supporting Systems and Administration | 12% | - System Maintenance / Updates - Business Continuity Plan - Implementation Processes - Technology Evaluation - Maintain Master File Components |
| Topic 3: Payroll Administration and Management | 10% | - Policies and Procedures - Staffing and Employee Development - Management Skills and Practices - Customer Service and Communication |
| Topic 4: Audits | 9% | - Accounting System Controls - Payroll System Controls - Audit Policies and Procedures - Internal Controls |
| Topic 5: Core Payroll Concepts | 24% | - Employee Benefits - Employment Taxes - Worker Status - Methods and Timing of Pay - Employee/Employer Forms - Fair Labor Standards Act - Professional Responsibility |
| Topic 6: Accounting | 9% | - Accounting Principles - Financial Reporting - Account Reconciliation - Payroll Journal Entry |
| Topic 7: Compliance / Research and Resources | 16% | - Escheatment - Global Payroll - Penalties - Legislative and Regulatory Requirements - Record Retention - Reporting - Multi-state Taxation / Reporting |
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