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