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