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