| Topic | Details |
| Topic 1 | - Payroll Process and Supporting Systems and Administration: This section of the exam measures skills of Payroll Systems Administrators and covers the operational and technical aspects of payroll management. It focuses on maintaining employee master files, understanding payroll system functionalities, and ensuring business continuity through effective technology use. Candidates must also demonstrate knowledge of system upgrades, maintenance, and project implementation within payroll environments.
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| Topic 2 | - Compliance, Research, and Resources: This section of the exam measures the skills of Payroll Compliance Officers and covers the legal and regulatory framework governing payroll processes. It includes escheatment, legislative updates, and regulatory reporting requirements, along with proper record retention and penalty management. Candidates are also expected to understand multi-state taxation, reciprocity rules, and global payroll considerations while efficiently researching and applying compliance resources.
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| Topic 3 | - Accounting: This section of the exam measures skills of Payroll Accountants and covers the financial principles tied to payroll reporting. It includes the preparation of payroll journal entries, application of accounting principles, and accurate financial reporting of payroll expenses. Candidates must ensure the integrity of payroll data within the organization¡¯s accounting systems and support financial audits through proper reconciliation and documentation.
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