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