This examination consists of 190 multiple-choice questions, 25 of which are pretest questions that do not count toward the final examination score, but may qualify to appear as test items on upcoming exams. The questions for the examination are obtained from members of the APA Certification Advisory Group and are reviewed and edited for construction, accuracy, and appropriateness by the APA Certification Board's CPP Committee and the testing corporation that is responsible for scoring and designing the examination. To qualify to take the CPP examination, candidates must meet specific work experience requirements. Formal courses are not required before a candidate may take the examination. Most successful candidates, however, report a three to six-month preparation period with formal classes and review courses, and/or some independent study before taking the examination. APA sponsors courses and publishes various manuals, software products, and web-based training to help candidates prepare for the examination.
The skills measured include 24% - Core Payroll Concepts: worker status, Fair Labor Standards Act, employment taxes, employee benefits, employee / employer forms, professional responsibility, methods and timing of pay; 16% - Compliance / Research and Resources: escheatment, legislative and regulatory requirements, reporting, record retention, penalties, global, multi-state taxation / reporting; 20% - Calculation of the Paycheck: compensation / benefits, fringe benefits, involuntary deductions / taxes, voluntary deductions, employer taxes and contributions, total payroll; 12% - Payroll Process and Supporting Systems and Administration: maintain master file components, concepts and functionalities, business continuity plan, technology evaluation, upgrade / implementation knowledge, system maintenance / updates, system / project, implementations; 10% - Payroll Administration and Management: policies and procedures, management skills and practices, customer service and communication, staffing, employee development, and core competencies; 9% Audits: internal controls, payroll system controls, accounting system controls, audit policies and procedures, third party controls; and 9% - Accounting: financial reporting, accounting principles, payroll journal entry, account reconciliation.