Understanding the exact breakdown of the APA Fundamental Payroll Certification (FPC) test will help you know what to expect and how to most effectively prepare. The APA Fundamental Payroll Certification (FPC) has 125 multiple-choice questions The exam will be broken down into the sections below:
| APA Fundamental Payroll Certification (FPC) Exam Blueprint | ||
|---|---|---|
| Domain Name | % | Number of Questions |
| Core Payroll Concepts | 29% | 36 |
| Worker Status | ||
| Fair Labor Standards Act | ||
| Employment Taxes | ||
| Employee Benefits | ||
| Employee/Employer Forms | ||
| Professional Responsibility | ||
| Methods and Timing of Pay | ||
| Compliance/Research and Resources. | 17% | 21 |
| Escheatment | ||
| Legislative and Regulatory Requirements | ||
| Reporting | ||
| Record Retention | ||
| Penalties | ||
| Global | ||
| Calculation of the Paycheck | 24% | 30 |
| Compensation/Benefits | ||
| Fringe Benefits | ||
| Involuntary Deductions/Taxes | ||
| Voluntary Deductions | ||
| Employer Taxes and Contributions | ||
| Total Payroll | ||
| Payroll Process and Supporting Systems and Administration. | 07% | 9 |
| Maintain Master File Components | ||
| Concepts and Functionalities | ||
| Business Continuity Plan | ||
| Payroll Administration and Management | 07% | 9 |
| Policies and Procedures | ||
| Intradepartmental Agreements | ||
| Customer Service and Communication | ||
| Audits | 08% | 10 |
| Internal Controls | ||
| Payroll System Controls | ||
| Accounting System Controls | ||
| Audit Policies and Procedures | ||
| Accounting | 08% | 10 |
| Financial Reporting | ||
| Accounting Principles | ||
| Payroll Journal Entry | ||
| Account Reconciliation | ||