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