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