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