Education & Certification

Title

CPP Exam Content Outline

CPP Knowledge, Skills, and Abilities (KSAs)

I Core Payroll Concepts 27%

  • 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 21%

  • Escheatment
  • Regulatory - Maintain Compliance and Accuracy of Payroll Processing
  • Reporting
  • Record Retention
  • Penalties
  • Global

III Calculation of the Paycheck 20%

  • Compensation / Benefits
  • Involuntary Deductions / Taxes
  • Voluntary Deductions (pre and post tax)
  • Employer Taxes and Contributions
  • Net Pay

IV Payroll Process and Supporting Systems and Administration 9%

  • Maintain master file components
  • Concepts and Functionalities
  • Disaster Recovery Plan
  • Selection
  • Implementation / Upgrades
  • Maintenance / Updates
  • Project Management

V Payroll Administration and Management 10%

  • Policies and Procedures (e.g., overtime, benefits, leave)
  • Staffing, Employee Development, and Core Competencies
  • Management Skills and Practices
  • Communication / Customer Service

VI Audits 7%

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

VII Accounting 6%

  • Accounting Principles
  • General Ledger Account Classification
  • Payroll Journal Entry
  • Account Reconciliation