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APA CPP-Remote Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Calculation of the Paycheck20%- Tax Withholding
- Special Pay Scenarios
- Voluntary and Involuntary Deductions
- Gross Pay Calculations
- Net Pay Determination
Topic 2: Audits9%- Internal and External Audits
- Audit Preparation and Response
- Error Correction and Remediation
Topic 3: Core Payroll Concepts24%- Compensation Types
- Taxation Basics
- Benefits and Deductions
- Recordkeeping Requirements
- Employee vs. Independent Contractor
Topic 4: Accounting9%- Cost Allocation
- Financial Reporting
- Accruals and Reconciliations
- Payroll Journal Entries
Topic 5: Payroll Administration and Management10%- Staff Management and Training
- Policies and Procedures
- Business Continuity Planning
- Vendor and Outsourcing Management
Topic 6: Payroll Process and Supporting Systems and Administration12%- Payroll Cycle Management
- Data Security and Privacy
- Workflow and Controls
- System Selection and Maintenance
Topic 7: Compliance / Research and Resources16%- Regulatory Agencies
- Reporting and Filing Obligations
- Federal, State, Local Laws
- Compliance Best Practices

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APA Certified Payroll Professional Sample Questions (Q268-Q273):

NEW QUESTION # 268
Which of the following benefits is allowable in an 125 plan?

Answer: B


NEW QUESTION # 269
Which of the following forms pertains to a merger or acquisition?

Answer: B


NEW QUESTION # 270
Which of the following is usually considered an advantage for outsourcing payroll?

Answer: A


NEW QUESTION # 271
Which of the following supports payroll system security?

Answer: C


NEW QUESTION # 272
A cross-functional work team is an important element of:

Answer: D


NEW QUESTION # 273
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