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