CPP Exam Content Outline

Effective September 14, 2019: CPP Knowledge, Skills, and Abilities (KSAs)

I Core Payroll Concepts 24%

• Worker Status
• Fair Labor Standards Act
• Employment Taxes
• Employee Benefits
• Employee / Employer Forms
• Professional Responsibility
• Methods and Timing of Pay

II Compliance / Research and Resources 16%

• Escheatment
• Legislative and Regulatory Requirements
• Reporting
• Record Retention
• Penalties
• Global
• Multi-state Taxation / Reporting (Nexus and Reciprocity)

III Calculation of the Paycheck 20%

• Compensation / Benefits
• Fringe Benefits
• Involuntary Deductions / Taxes
• Voluntary Deductions
• Employer Taxes and Contributions
• Total Payroll

IV 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

V Payroll Administration and Management 10%

• Policies and Procedures
• Management Skills and Practices
• Customer Service and Communication
• Staffing, Employee Development, and Core Competencies

VI Audits 9%

• Internal Controls
• Payroll System Controls
• Accounting System Controls
• Audit Policies and Procedures
• Third Party Controls

VII Accounting 9%

• Financial Reporting
• Accounting Principles
• Payroll Journal Entry
• Account Reconciliation