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APA CPP-N-America Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Core Payroll Concepts | 24% | - Taxation fundamentals - Worker classification and status - Wage and hour laws (FLSA) - Recordkeeping and documentation - Types of compensation and benefits |
| Topic 2: Payroll Process and Supporting Systems | 14% | - Data management and security - System setup and maintenance - Payroll cycle workflow - Integration with HR/accounting systems |
| Topic 3: Payroll Audits and Reconciliation | 8% | - Error correction and reporting - Reconciliation procedures - Internal and external audits |
| Topic 4: Compliance, Research and Resources | 16% | - Federal, state and local regulations - Regulatory research methods - Legal and professional standards |
| Topic 5: Calculation of the Paycheck | 20% | - Gross pay determination - Net pay calculation - Taxable wages and deductions - Voluntary and involuntary deductions |
| Topic 6: Payroll Administration and Management | 12% | - Communication and stakeholder relations - Internal controls and best practices - Policy and procedure development - Fraud prevention and risk management |
| Topic 7: Payroll Accounting and Reporting | 6% | - General ledger entries - Tax deposit and filing requirements - Year-end reporting and forms |
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