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Certified Payroll Professional

Certified Payroll

Professional Content Outline

 

I Core Payroll Concepts 27.5%
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

 

CPP Knowledge, Skills, and Abilities (KSAs)

EXAM NOTES

For both the CPP and FPC certification exams administered beginning September 10, 2011 through September 14, 2012, exam questions should be answered based on Federal laws and regulations in effect as of 1/1/2011.

For both the CPP and FPC certification exams administered beginning September 15, 2012 through September 13, 2013, exam questions should be answered based on Federal laws and regulations in effect as of 1/1/2012.

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.
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

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.

CONTACT US

APA's Certification Department
210-226-4600
certification@americanpayroll.org

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© Copyright 2011, 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
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