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