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