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APA CPP-N-America Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Payroll Accounting and Reporting | 6% | - General ledger entries - Tax deposit and filing requirements - Year-end reporting and forms |
| Payroll Process and Supporting Systems | 14% | - Integration with HR/accounting systems - System setup and maintenance - Data management and security - Payroll cycle workflow |
| Core Payroll Concepts | 24% | - Worker classification and status - Types of compensation and benefits - Taxation fundamentals - Wage and hour laws (FLSA) - Recordkeeping and documentation |
| Payroll Administration and Management | 12% | - Communication and stakeholder relations - Internal controls and best practices - Fraud prevention and risk management - Policy and procedure development |
| Calculation of the Paycheck | 20% | - Gross pay determination - Taxable wages and deductions - Voluntary and involuntary deductions - Net pay calculation |
| Compliance, Research and Resources | 16% | - Federal, state and local regulations - Legal and professional standards - Regulatory research methods |
| Payroll Audits and Reconciliation | 8% | - Reconciliation procedures - Internal and external audits - Error correction and reporting |
