Exam Name: CPP-INTL/MILITARY - Certified Payroll Professional
Certification Provider: APA
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APA CPP-INTL-MILITARY Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Accounting & Administration | 12% | - Global payroll management best practices - System controls and internal audits - Payroll journal entries and reconciliation |
| Topic 2: Calculations & Gross-to-Net Processing | 20% | - Withholding and remittance procedures - Allowances, differentials, and military entitlements - Regular and special pay computations - Foreign earned income and tax equalization |
| Topic 3: Audits & Internal Controls | 8% | - Risk mitigation and fraud prevention - Policy and procedure implementation - Compliance audits |
| Topic 4: Compliance & Regulatory Framework | 22% | - Recordkeeping and reporting requirements - US and international payroll regulations - Military-specific payroll rules - Cross-border employment and tax treaties |
| Topic 5: Reporting & Remittance | 14% | - Year-end processing and forms - Military payroll reporting standards - Filing requirements for domestic and global employees |
| Topic 6: Core Payroll Concepts | 24% | - Worker classification and status - Taxation principles for international and military personnel - Pay calculations and timing - Benefits and deductions |
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