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APA CPP-N-America Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Payroll Administration and Management | 12% | - Communication and stakeholder relations - Policy and procedure development - Internal controls and best practices - Fraud prevention and risk management |
| Topic 2: Payroll Accounting and Reporting | 6% | - General ledger entries - Year-end reporting and forms - Tax deposit and filing requirements |
| Topic 3: Calculation of the Paycheck | 20% | - Voluntary and involuntary deductions - Net pay calculation - Taxable wages and deductions - Gross pay determination |
| Topic 4: Core Payroll Concepts | 24% | - Types of compensation and benefits - Wage and hour laws (FLSA) - Taxation fundamentals - Worker classification and status - Recordkeeping and documentation |
| Topic 5: Payroll Audits and Reconciliation | 8% | - Internal and external audits - Error correction and reporting - Reconciliation procedures |
| Topic 6: Compliance, Research and Resources | 16% | - Regulatory research methods - Federal, state and local regulations - Legal and professional standards |
| Topic 7: Payroll Process and Supporting Systems | 14% | - Payroll cycle workflow - Integration with HR/accounting systems - System setup and maintenance - Data management and security |
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