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