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APA FPC-N-America Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Payroll Process and Supporting Systems | - Payroll Cycle and Systems - Master File Maintenance - Pre-process Controls | |
| Topic 2: Principles of Pay Calculations | - Employer Taxes and Contributions - Compensation/Benefits - Net/Disposable/Take-Home Pay - Involuntary Deductions/Taxes - Voluntary Deductions | |
| Topic 3: Compliance/Research and Resources | - Record Retention - Federal/State/Local Compliance - Authoritative Research Resources | |
| Topic 4: Accounting | 8% | - Account Reconciliation - Financial Reporting - Payroll Journal Entry |
| Topic 5: Audits | 8% | - Internal Controls - Payroll/System Controls - Audit Policies and Procedures |
| Topic 6: Core Payroll Concepts | 29% | - Employee/Employer Forms - Professional Responsibility - Fair Labor Standards Act - Worker Status - Methods and Timing of Pay - Employee Benefits - Employment Taxes |
