Certified Payroll Professional (CPP)
Credential: Certified Payroll Professional (CPP)
Credentialing Agency: American Payroll Association
Renewal Period: 5 years
The American Payroll Association (APA), Certified Payroll Professional (CPP) certification is for professionals with extensive payroll knowledge and experience. CPPs demonstrate proficiency in payroll concepts, compliance, research and resources, paycheck calculation, payroll process and supporting systems and administration, payroll administration and management, audits, and accounting. Candidates must meet a combination of education and experience requirements. Candidates must pass a written exam.
More information can be found on the certifying agency's website.
Certified Payroll Professional (CPP)
MINIMUM REQUIREMENTS
Attainability:
Eligibility Requirements (View Details)
- Credential Prerequisite
- Experience: 3 years
- Education
- Training
- Membership
- Other
- Fee
Note: This credential may have multiple options for a Service member to meet eligibility requirements. Requirements listed here are based on the minimum degree required. To view other options, see the Eligibility tab.
Exam Requirements (View Details)
- Exam
- Written Exam
- Oral Exam
- Practical Exam
- Performance Assessment
Exam Administration (View Details)
- In-person exam
- Remote proctored on-line exam
- Third-party test vendor
RECERTIFICATION SUMMARY
Renewal Period: 5 years
AGENCY CONTACT INFORMATION
American Payroll Association
660 North Main Avenue
Suite 100
San Antonio, TX 78205-1721
Phone: (210) 226-4600
Fax: (210) 226-4027
Email: APA@americanpayroll.org
Education/Training and/or Experience REQUIREMENTS
Candidate must have been directly or indirectly involved with the practice of payroll for three out of five years preceding the date of the examination. The practice of payroll is defined as direct or related involvement in at least one of the following:
- Payroll Production, Payroll Reporting, Payroll Accounting, Payroll Systems, and Payroll Taxation
- Payroll Administration
- Payroll Education/Consulting
Candidate must have been employed in the practice of payroll for at least the last 24 months and completed, within the last 24 months, all of the APA courses listed under one of the three options (under Criteria 2) on the APA website.
Option 3:Candidate must have been directly or indirectly involved with the practice of payroll for at least the last 18 months, must have obtained the Fundamental Payroll Certification (FPC) designation, and must have completed, within the last 18 months, all of the APA courses listed under one of the three options (under Criteria 3) on the APA website.
Other REQUIREMENTS
The Certified Payroll Professional (CPP) credential has the following other requirements:
- Candidate must agree to adhere to American Payroll Association Code of Ethics.
Written Exam
-
Core Payroll Concepts (24%)
- Worker Status
- Fair Labor Standards Act
- Employment Taxes
- Employee Benefits
- Employee / Employer Forms
- Professional Responsibility
- Methods and Timing of Pay
-
Compliance/Research and Resources (16%)
- Escheatment
- Legislative and Regulatory Requirements
- Reporting
- Record Retention
- Penalties
- Global
- Multi-state Taxation / Reporting
-
Calculation of the Paycheck (20%)
- Compensation / Benefits
- Fringe Benefits
- Involuntary Deductions / Taxes
- Voluntary Deductions
- Employer Taxes and Contributions
- Total Payroll
-
Payroll Process and Supporting Systems and Administration (12%)
- Maintain Master File Components
- Concepts and Functionalities
- Business Continuity Plan
- Technology Evaluation
- Staffing, Employee Development, and Core Competencies
- Upgrade / Implementation Knowledge
- System Maintenance / Updates
- System / Project Implementations
-
Payroll Administration and Management (10%)
- Policies and Procedures
- Management Skills and Practices
- Customer Service and Communication
- Staffing, Employee Development, and Core Competencies
- Audit Policies and Procedures
-
Audits (9%)
- Internal Controls
- Payroll System Controls
- Accounting System Controls
- Audit Policies and Procedures
- Third Party Controls
-
Accounting (9%)
- Financial Reporting
- Accounting Principles
- Payroll Journal Entry
- Account Reconciliation
Exam Preparation Resources
There are a number of resources available to help you prepare for the Certified Payroll Professional (CPP) examination:
- General References
- Related Courses
An additional resource is O'Reilly Learning Safari Books Online, a searchable digital library that provides online access to thousands of books, training videos and conference sessions. See the Educational Resources section on the Related Sites page here on COOL to learn how to get free access.
Testing Information
-
Exam Administration
Credential exams may be administered in-person at a testing site, proctored on-line remotely, or have options for both. If an exam is administered through a test vendor, the third-party test vendor box will be checked. The following test administration options apply to the Certified Payroll Professional (CPP) credential where checked:
- In-person exam
- Remote proctored on-line exam
- Third-party test vendor
For more information on the American Payroll Association testing process, visit the agency website.
-
Third-Party Test Vendor Information
Testing for this credential is handled by the following vendor:
Pearson VUE
The test centers are located in the U.S. They also have some test centers on military bases.
To find out more, use the following links on the Pearson VUE website:
- Search for Testing Program
- Learn About Testing for Military Communities
- Agency/Certification Specific Testing Information
- Contact Pearson VUE
RECERTIFICATION
Certified Payroll Professional (CPP)
Renewal Period: 5 years