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