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