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The American Payroll Association (APA) CPP-Remote certification exam is designed for payroll professionals seeking to validate and demonstrate their comprehensive payroll knowledge and skills. CPP-Remote examination is a four-hour, computer-based test consisting of 190 multiple-choice questions covering the payroll field's core areas. The CPP-Remote certification confirms the employee's proficiency in payroll processing and administration, including taxation and tax reporting, benefits and compensation, recordkeeping and payroll practices, and management techniques.
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APA CPP-Remote Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Audits | 9% | - Internal and External Audits - Error Correction and Remediation - Audit Preparation and Response |
| Topic 2: Calculation of the Paycheck | 20% | - Special Pay Scenarios - Voluntary and Involuntary Deductions - Tax Withholding - Net Pay Determination - Gross Pay Calculations |
| Topic 3: Accounting | 9% | - Accruals and Reconciliations - Payroll Journal Entries - Financial Reporting - Cost Allocation |
| Topic 4: Core Payroll Concepts | 24% | - Benefits and Deductions - Employee vs. Independent Contractor - Compensation Types - Taxation Basics - Recordkeeping Requirements |
| Topic 5: Payroll Process and Supporting Systems and Administration | 12% | - Payroll Cycle Management - Workflow and Controls - Data Security and Privacy - System Selection and Maintenance |
| Topic 6: Compliance / Research and Resources | 16% | - Federal, State, Local Laws - Reporting and Filing Obligations - Compliance Best Practices - Regulatory Agencies |
| Topic 7: Payroll Administration and Management | 10% | - Policies and Procedures - Vendor and Outsourcing Management - Business Continuity Planning - Staff Management and Training |
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