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