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 H. Customer Service
II Compliance 23%
A. Escheatment B. Regulatory C. Reporting D. Record Retention E. Penalties
III Principles of Paycheck Calculations 20%
A. Compensation/Benefits B. Involuntary Deductions C. Voluntary Deductions (pre and post tax) D. Employer Taxes and Contributions E. "Net, Disposable, Take Home Pay"
IV Payroll Process and Systems 8.5%
A. Maintain master file components B. Concepts and Functionalities C. Disaster Recovery Plan D. Selection E. Implementation/Upgrades F. Maintenance/Updates
V Accounting 6%
A. Accounting Principles B. General Ledger Account Classification C. Payroll Journal Entry D. Account Reconciliation
VI Management and Administration 15%
A. Policies & Procedures B. Auditing C. Staffing, Employee Development & Core Competencies D. Management Skills & Practices E. Communication
For both the CPP and FPC certification exams given during the Spring 2008 testing window, exam questions should be answered based on Federal laws and regulations in effect as of 1/1/2007.
Mid-year changes, such as the 2007 minimum wage legislation, are NOT reflected on the exams.
KNOWLEDGE ASSESSMENT (KAC)
APA's Web-based Knowledge Assessment Calculator (KAC) assesses your current knowledge and recommends training solutions so you can build your own payroll training plan.
Assessments are available to gauge the level of preparation for the CPP and FPC exams.
RECERTIFICATION
Recertification is required after 5 years for CPP and 3 years for FPC. Recertification may be achieved through accumulating recertification credit hours ((RCH) or by successfully retesting. For CPP 120 RCH are required; for FPC, 60. CPP Recertification File Folder FPC Recertification File Folder
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
During the testing window, taking Payroll 101 or 201 at either of APA's Learning Centers in San Antonio and Las Vegas, avail the student the opportunity to take the exam on Friday afternoon. (Separate registration 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.
