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APA CPP-Remote Certification Exam is a comprehensive exam that covers all aspects of payroll, including payroll processing, payroll taxes, employee benefits, and labor laws. CPP-Remote exam is designed to test the knowledge of payroll professionals in these areas and to ensure that they have the skills necessary to perform their jobs effectively.
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Once a candidate passes the exam, they will be awarded the CPP certification, which is valid for five years. During the certification period, certified payroll professionals are required to earn a certain number of Continuing Education (CE) credits to maintain their certification. This helps to ensure that certified payroll professionals stay up-to-date with the latest industry trends and regulations.
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| Section | Weight | Objectives |
|---|---|---|
| Compliance / Research and Resources | 16% | - Compliance Best Practices - Federal, State, Local Laws - Regulatory Agencies - Reporting and Filing Obligations |
| Payroll Process and Supporting Systems and Administration | 12% | - Workflow and Controls - Data Security and Privacy - Payroll Cycle Management - System Selection and Maintenance |
| Calculation of the Paycheck | 20% | - Net Pay Determination - Tax Withholding - Gross Pay Calculations - Special Pay Scenarios - Voluntary and Involuntary Deductions |
| Accounting | 9% | - Financial Reporting - Accruals and Reconciliations - Payroll Journal Entries - Cost Allocation |
| Core Payroll Concepts | 24% | - Recordkeeping Requirements - Compensation Types - Employee vs. Independent Contractor - Benefits and Deductions - Taxation Basics |
| Audits | 9% | - Audit Preparation and Response - Internal and External Audits - Error Correction and Remediation |
| Payroll Administration and Management | 10% | - Business Continuity Planning - Staff Management and Training - Vendor and Outsourcing Management - Policies and Procedures |
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