Education & Certification

Title

CPP Exam Content Outline

Effective September 14, 2019: CPP Knowledge, Skills, and Abilities (KSAs)

I Core Payroll Concepts 24%

  • Worker Status
  • Fair Labor Standards Act
  • Employment Taxes
  • Employee Benefits
  • Employee / Employer Forms
  • Professional Responsibility
  • Methods and Timing of Pay

II Compliance / Research and Resources 16%

  • Escheatment
  • Legislative and Regulatory Requirements
  • Reporting
  • Record Retention
  • Penalties
  • Global
  • Multi-state Taxation / Reporting

III Calculation of the Paycheck 20%

  • Compensation / Benefits
  • Fringe Benefits
  • Involuntary Deductions / Taxes
  • Voluntary Deductions
  • Employer Taxes and Contributions
  • Total Payroll

IV Payroll Process and Supporting Systems and Administration 12%

  • Maintain Master File Components
  • Concepts and Functionalities
  • Business Continuity Plan
  • Technology Evaluation
  • Upgrade / Implementation Knowledge
  • System Maintenance / Updates
  • System / Project Implementations

V Payroll Administration and Management 10%

  • Policies and Procedures
  • Management Skills and Practices
  • Customer Service and Communication
  • Staffing, Employee Development, and Core Competencies

VI Audits 9%

  • Internal Controls
  • Payroll System Controls
  • Accounting System Controls
  • Audit Policies and Procedures
  • Third Party Controls

VII Accounting 9%

  • Financial Reporting
  • Accounting Principles
  • Payroll Journal Entry
  • Account Reconciliation