|
|
SEARCH

Certified Payroll Professional

CPP Exam Content Outline

 

I Core Payroll Concepts 27%
A. Worker Status
B. Fair Labor Standards Act
C. Employment Taxes
D. Employee Benefits
E. Employee / Employer Forms
F. Professional Responsibility
G. Methods and Timing of Pay
II Compliance / Research and Resources 21%

A. Escheatment
B. Regulatory - Maintain Compliance and Accuracy of Payroll Processing
C. Reporting
D. Record Retention
E. Penalties

F. Global

III Calculation of the Paycheck 20%
A. Compensation / Benefits
B. Involuntary Deductions / Taxes
C. Voluntary Deductions (pre and post tax)
D. Employer Taxes and Contributions
E. Net Pay
IV Payroll Process and Supporting Systems and Administration 9%

A. Maintain master file components
B. Concepts and Functionalities
C. Disaster Recovery Plan
D. Selection
E. Implementation / Upgrades
F. Maintenance / Updates

G. Project Management

V Payroll Administration and Management 10%

A. Policies and Procedures (e.g., overtime, benefits, leave)

B. Staffing, Employee Development, and Core Competencies

C. Management Skills and Practices

D. Communication / Customer Service

VI Audits 7%

A. Internal Controls

B. Payroll System Controls

C. Accounting System Controls

D. Third Party Controls

E. Audit Policies and Procedures

 

 

VII Accounting 6%

A. Accounting Principles

B. General Ledger Account Classification

C. Payroll Journal Entry

D. Account Reconciliation

 

CPP Knowledge, Skills, and Abilities (KSAs)

 

 

 

   

 

 

 

Last Updated: 9/19/2013

EXAM NOTES

For CPP and FPC exams administered September 14, 2013 through September 12, 2014, questions should be answered based on Federal laws and regulations in effect as of 1/1/2013.

For CPP and FPC exams administered September 13, 2014 through September 18, 2015, questions should be answered based on Federal laws and regulations in effect as of 1/1/2014.

Mid-year changes are NOT reflected on the exams.

RECERTIFICATION


Recertification is required after 5 years for CPP and 3 years for FPC. Recertification may be achieved through accumulating recertification credit hours ((RCHs) or by successfully retesting. For CPP 120 RCHs are required; for FPC, 60.

Earn RCHs with APA Membership

Obtain three Recertification Credit Hours (RCHs) per year for being a member in good standing. RCHs will be awarded at the end of the APA member's membership year based on anniversary date.

CPP Recertification Program Log
FPC Recertification Program Log

A recertification fee is due prior to submitting the recertification log.

STUDY GROUPS

Many APA Local Chapters conduct study groups for CPP and FPC exam preparation. Consult the study group list for a group in your area.

LEARNING CENTER TESTING

Effective February 2009, attendees of Payroll 101 and Payroll 201 have the opportunity to sit for the FPC and CPP exam, respectively, at the conclusion of each course. For more information, please refer to the Certification Home Page. Please note: Separate registration and fee for testing is required.

COLLEGE CREDIT

APA's certification programs bring college credit through the ACE College Credit By Examination Program. Details.

FAQ

Have a question about APA's Certification programs? The most common questions are answered on the FAQ page.

Text Size: S | M | L
|
|
|
|
© Copyright 2013, American Payroll Association
San Antonio, TX
Las Vegas, NV
New York, NY
Washington, DC
American Payroll Association
660 North Main Avenue, Suite 100, San Antonio, TX 78205
P: 210-226-4600 | F: 210-226-4027
Website Design by Avatar New York