APA FPC-INTL-MILITARY - FPC-INTL/MILITARY - Fundamental Payroll Certification
Updated: Sep 04, 2026
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Updated: Sep 04, 2026
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Accounting | 8% | - Financial reporting - Journal entries and reconciliation |
| Topic 2: Audits | 8% | - Internal controls - Audit procedures |
| Topic 3: Payroll Administration and Management | 7% | - Policies and procedures - Customer service |
| Topic 4: Compliance / Research and Resources | 17% | - Legislative and regulatory requirements - Penalties and compliance - Reporting and record retention - Escheatment |
| Topic 5: Core Payroll Concepts | 29% | - Employee benefits and forms - Professional responsibility - Employment taxes - Worker status - Methods and timing of pay - Fair Labor Standards Act |
| Topic 6: Calculation of the Paycheck | 24% | - Employer taxes and contributions - Compensation and benefits - Involuntary and voluntary deductions - Total payroll calculation |
| Topic 7: Payroll Process and Supporting Systems and Administration | 7% | - Business continuity plans - Master file maintenance - Payroll system concepts |
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