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APA FPC-INTL-MILITARY Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Payroll Administration and Management | 7% | - Policies and procedures - Customer service |
| Compliance / Research and Resources | 17% | - Legislative and regulatory requirements - Escheatment - Reporting and record retention - Penalties and compliance |
| Core Payroll Concepts | 29% | - Methods and timing of pay - Professional responsibility - Employee benefits and forms - Fair Labor Standards Act - Worker status - Employment taxes |
| Payroll Process and Supporting Systems and Administration | 7% | - Master file maintenance - Business continuity plans - Payroll system concepts |
| Accounting | 8% | - Financial reporting - Journal entries and reconciliation |
| Calculation of the Paycheck | 24% | - Total payroll calculation - Involuntary and voluntary deductions - Compensation and benefits - Employer taxes and contributions |
| Audits | 8% | - Audit procedures - Internal controls |
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