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APA FPC-N-America Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Core Payroll Concepts | 29% | - Fair Labor Standards Act - Methods and Timing of Pay - Employee/Employer Forms - Employee Benefits - Worker Status - Employment Taxes - Professional Responsibility |
| Topic 2: Compliance/Research and Resources | - Federal/State/Local Compliance - Authoritative Research Resources - Record Retention | |
| Topic 3: Accounting | 8% | - Financial Reporting - Payroll Journal Entry - Account Reconciliation |
| Topic 4: Payroll Process and Supporting Systems | - Pre-process Controls - Master File Maintenance - Payroll Cycle and Systems | |
| Topic 5: Audits | 8% | - Internal Controls - Audit Policies and Procedures - Payroll/System Controls |
| Topic 6: Principles of Pay Calculations | - Involuntary Deductions/Taxes - Employer Taxes and Contributions - Net/Disposable/Take-Home Pay - Voluntary Deductions - Compensation/Benefits |
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