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