Exam Name: FPC-N America - Fundamental Payroll Certification
Certification Provider: APA
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Updated: Aug 06, 2026
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APA FPC-N-America Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Audits | 8% | - Audit Policies and Procedures - Internal Controls - Payroll/System Controls |
| Topic 2: Core Payroll Concepts | 29% | - Employee/Employer Forms - Professional Responsibility - Employment Taxes - Worker Status - Methods and Timing of Pay - Employee Benefits - Fair Labor Standards Act |
| Topic 3: Accounting | 8% | - Financial Reporting - Payroll Journal Entry - Account Reconciliation |
| Topic 4: Compliance/Research and Resources | - Federal/State/Local Compliance - Record Retention - Authoritative Research Resources | |
| Topic 5: Principles of Pay Calculations | - Involuntary Deductions/Taxes - Net/Disposable/Take-Home Pay - Voluntary Deductions - Employer Taxes and Contributions - Compensation/Benefits | |
| Topic 6: Payroll Process and Supporting Systems | - Pre-process Controls - Master File Maintenance - Payroll Cycle and Systems |
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