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