Exam Name: FPC-N America - Fundamental Payroll Certification
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APA FPC-N-America Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Compliance/Research and Resources | - Record Retention - Federal/State/Local Compliance - Authoritative Research Resources | |
| Audits | 8% | - Audit Policies and Procedures - Internal Controls - Payroll/System Controls |
| Core Payroll Concepts | 29% | - Employee Benefits - Methods and Timing of Pay - Worker Status - Fair Labor Standards Act - Employee/Employer Forms - Employment Taxes - Professional Responsibility |
| Accounting | 8% | - Account Reconciliation - Payroll Journal Entry - Financial Reporting |
| Principles of Pay Calculations | - Employer Taxes and Contributions - Involuntary Deductions/Taxes - Voluntary Deductions - Net/Disposable/Take-Home Pay - Compensation/Benefits | |
| Payroll Process and Supporting Systems | - Payroll Cycle and Systems - Pre-process Controls - Master File Maintenance |
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