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APA CPP-INTL-MILITARY Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Calculations & Gross-to-Net Processing | 20% | - Allowances, differentials, and military entitlements - Regular and special pay computations - Foreign earned income and tax equalization - Withholding and remittance procedures |
| Reporting & Remittance | 14% | - Military payroll reporting standards - Year-end processing and forms - Filing requirements for domestic and global employees |
| Audits & Internal Controls | 8% | - Compliance audits - Policy and procedure implementation - Risk mitigation and fraud prevention |
| Accounting & Administration | 12% | - Payroll journal entries and reconciliation - Global payroll management best practices - System controls and internal audits |
| Core Payroll Concepts | 24% | - Benefits and deductions - Taxation principles for international and military personnel - Pay calculations and timing - Worker classification and status |
| Compliance & Regulatory Framework | 22% | - Military-specific payroll rules - US and international payroll regulations - Cross-border employment and tax treaties - Recordkeeping and reporting requirements |
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