What is the American Payroll Association?
The American Payroll Association (APA) is a professional organization dedicated to the education, training, and ongoing development of payroll workers in the United States. American Payroll Association certification tests help ensure that professionals are equipped to handle payroll processing. Certification sends a clear message to employers that a candidate is skilled and qualified for a payroll processing position.
Which American Payroll Association Exam Should I Take?
The APA offers an entry-level certification test for those who are new to the field. This APA exam will challenge you on the fundamentals necessary for professional practice. A little bit of preparation can pay huge dividends thanks to this certification opportunity!
The APA, or the American Payroll Association, is a professional organization aimed at providing education, skills development, and certification for payroll professionals in the United States. The APA offers two certification examinations: the Certified Payroll Professional (CPP) and the Fundamental Payroll Certification (FPC).
Step 1: Eligibility and Application
Before you can take an APA certification exam, you must meet certain eligibility criteria. For the CPP, you need to have worked in payroll for at least three of the five years before the date of the exam. For the FPC, there are no prerequisites, but it is recommended that you have some payroll knowledge and experience. Once you meet the eligibility criteria, you can apply for the exam on the APA's website (payroll.org). The application includes a fee, which varies depending on whether you are a member of the APA.
Step 2: Scheduling the Exam
Once your application has been accepted, you will receive an Authorization to Test (ATT) letter. This letter allows you to schedule your exam with Pearson VUE, the testing service that APA uses. You can schedule your exam at any Pearson VUE testing center in the United States, or at select international locations. The exam is offered during several testing windows throughout the year, which are listed on the APA's website.
Step 3: Taking the Exam
On the day of the exam, you should arrive at the testing center at least 15 minutes before your scheduled start time. You will need to bring two forms of identification, one of which must include a photograph. The exam itself is a computer-based test, and you will receive your results immediately after finishing.
You can find more detailed information about the APA certification exams, including a study guide, on the APA's website. The website also includes a list of Pearson VUE testing centers and the dates of upcoming testing windows.
How to register for the APA
You can register for this American Payroll exam on the official APA website. Once there, you can schedule your exam on the APA certification dashboard. Make sure to give yourself plenty of time to register, as slots tend to fill up months in advance. Testing windows are available twice a year, between March and April and again between September and October. That gives you plenty of time to prepare!
Register online Register for the APAHow Does APA Scoring Work?
FPC Exam Scoring Work
The FPC American Payroll exam features 150 questions for you to answer over the course of three hours. A minimum score of 80 percent is required to pass.
CPP Exam Scoring Work
The American Payroll Association CPP exam consists of 190 questions for you to answer over the course of four hours. A minimum score of 80 percent is necessary to pass this challenging test.
Thankfully, you won't have to wait long to learn whether you passed an American Payroll exam. Examinees receive their results immediately after taking their tests. While you won't receive specific scores, you will be notified of which sections were most detrimental to your overall performance.
American Payroll Association (APA) Exams
The American Payroll Association Certified Payroll Professional (CPP) exam was developed to measure the knowledge and skills of payroll professionals with at least three years of experience. The exam features 190 multiple-choice questions for examinees to answer over the span of four hours. Content covered by the exam includes core payroll concepts, compliance research and resources, paycheck calculation, and audits and accounting. To earn a passing score of 300 points or more, you’ll want to take as many practice exams leading up to test day as possible.
Worker Status
Fair Labor Standards Act
Employment Taxes
Employee Benefits
Employee/Employer Forms
Professional Responsibility
Methods and Timing of Pay
COMPLIANCE/RESEARCH AND RESOURCES - 16%
Escheatment
Legislative and Regulatory Requirements
Reporting
Record Retention
Penalties
Global
Multi-state Taxation / Reporting
CALCULATION OF THE PAYCHEC - 20%
Compensation/Benefits
Fringe Benefits
Involuntary Deductions/Taxes
Voluntary Deductions
Employer Taxes and Contributions
Total Payroll
PAYROLL PROCESS AND SUPPORTING SYSTEMS AND ADMINISTRATION - 12%
Maintain Master File Components
Concepts and Functionalities
Business Continuity Plan
Technology Evaluation
Upgrade/Implementation Knowledge
System Maintenance/Updates
System/Project Implementations
PAYROLL ADMINISTRATION AND MANAGEMENT - 10%
Policies and Procedures
Management Skills and Practices
Customer Service and Communication
Staffing, Employee Development, and Core Competencies
AUDITS. - 9%
Internal Controls
Payroll System Controls
Accounting System Controls
Audit Policies and Procedures
Third Party Controls
ACCOUNTING - 9%
Financial Reporting
Accounting Principles
Payroll Journal Entry
Account Reconciliation
Beginning payroll professionals with little to no experience in the field are encouraged to take the American Payroll Association Fundamental Payroll Certification (FPC) exam to establish a baseline of payroll competency. There are 150 multiple-choice exam questions, which examinees must answer over the course of a three-hour testing period. To earn a passing score, you’ll have to answer at least 80 percent of the questions correctly. Be sure to review core concepts including the paycheck calculation, payroll administration, and auditing to ensure you earn the score you need.
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%
Escheatment
Legislative and Regulatory Requirements
Reporting
Record Retention
Penalties
Global
Calculation of the Paycheck - 24%
Compensation/Benefits
Fringe Benefits
Involuntary Deductions/Taxes
Voluntary Deductions
Employer Taxes and Contributions
Total Payroll
Payroll Process and Supporting Systems and Administration. - 07%
Maintain Master File Components
Concepts and Functionalities
Business Continuity Plan
Payroll Administration and Management - 07%
Policies and Procedures
Intradepartmental Agreements
Customer Service and Communication
Audits - 08%
Internal Controls
Payroll System Controls
Accounting System Controls
Audit Policies and Procedures
Accounting - 08%
Financial Reporting
Accounting Principles
Payroll Journal Entry
Account Reconciliation
