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APA FPC-N-America Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Calculation of the Paycheck | 24% | - Employer Tax Contributions - Fringe Benefits & Taxable Income - Involuntary Deductions & Garnishments - Regular & Supplemental Compensation - Pre-tax & Post-tax Deductions |
| Topic 2: Compliance, Research and Resources | 17% | - Record Retention & Escheatment - Federal & State Regulatory Requirements - Research & Compliance Resources - Reporting & Filing Obligations - Penalties & Remediation |
| Topic 3: Core Payroll Concepts | 29% | - Worker Status & Classification - Employee Benefits & Tax Treatment - Professional Responsibility & Ethics - Fair Labor Standards Act (FLSA) - Employment Taxes & Withholding - Pay Methods & Timing |
| Topic 4: Payroll Administration and Management | 15% | - Workflow & Documentation - Year-End Processing & Forms - Terminations & Special Payments - Internal Controls & Auditing |
| Topic 5: Payroll Process & Supporting Systems and Administration | 15% | - Business Continuity & Security - System Functions & Controls - Payroll Cycle & Reconciliation - Payroll Master File Maintenance |
