Certified Payroll Professional (CPP) Practice Test

If you need help studying for the Certified Payroll Professional (CPP) exam or just want some more information about what the exam is like, you’ve come to the right place.

Click below to take a free Certified Payroll Professional practice test!

Exam Eligibility

Before you can register to take the CPP exam, you’ll have to meet at least ONE of the requirements below:

  • You need at least 3 years of payroll experience within the last 5 years
  • You need to have been employed in payroll for at least 2 years and completed a selection of courses provided by PayrollOrg
  • You need to have been employed in payroll for at least 1 year, obtained the FPC designation, and completed a selection of courses provided by PayrollOrg

If you meet one of these requirements, you’re set to begin the registration process!

What’s on the Exam?

Questions: 190
Time limit: 4 hours

 
First, let’s talk about the questions on the CPP exam. There are 190 multiple-choice questions total, but only 165 of the questions will count toward your score. Why is that?

Unscored Questions
The 25 unscored questions on the exam are called “pre-test” questions. These are added to the exam to determine if they’re good enough questions to add to future versions of the test.

The trick is that you won’t have any way of knowing which questions are scored and which ones are pre-test. They will appear just like the scored questions throughout the test.

The time limit for the exam is 4 hours. There aren’t any scheduled breaks, but you’re free to take restroom breaks as needed.

Let’s take a closer look at the different sections of the CPP exam.


1. CORE PAYROLL CONCEPTS
24% of the exam

  • Fair Labor Standards Act
  • Worker status
  • Professional responsibility
  • Methods and timing of pay
  • Employment taxes
  • Employee benefits
  • Employee/employer forms

2. COMPLIANCE/RESEARCH AND RESOURCES
16% of the exam

  • Escheatment
  • Penalties
  • Global
  • Legislative and regulatory requirements
  • Record retention
  • Reporting

3. CALCULATION OF THE PAYCHECK
20% of the exam

  • Fringe benefits
  • Employer taxes and contributions
  • Total payroll
  • Involuntary deductions/taxes
  • Compensation/benefits
  • Voluntary deductions

4. PAYROLL PROCESS AND SUPPORTING SYSTEMS AND ADMINISTRATION
12% of the exam

  • Maintain master file components
  • Business continuity plan
  • Concepts and functionalities

5. PAYROLL ADMINISTRATION AND MANAGEMENT
10% of the exam

  • Intradepartmental agreements
  • Policies and procedures
  • Customer service and communication

6. AUDITS
9% of the exam

  • Payroll system controls
  • Accounting systems controls
  • Internal controls
  • Audit policies and procedures

7. ACCOUNTING
9% of the exam

  • Payroll journal entry
  • Financial reporting
  • Account reconciliation
  • Accounting principles

How to Register

To get started with the registration process, you’ll need to submit an application via PayrollOrg’s website. Once your application is approved, you’ll be given the necessary information to register for the exam!

The registration process includes a $589 exam fee (PayrollOrg members only pay $409).

Certified Payroll Professional Study Guide and Flashcards

Get practice questions, detailed study lessons, and complex subjects broken down into easily understandable concepts.

CPPStudy Guide

Exam Scores

The exam is scored using two methods: the bookmark standard setting method and the scaled scoring method.

Bookmark Standard Setting Method
This method relies on a group of subject matter experts to evaluate each question on the exam one at a time. The goal is to find a single question that represents the minimum level of knowledge/ability required to be a competent CSP (in some cases, they may decide there are multiple “bookmark” questions).

Scaled Scoring Method
For every question you answer correctly, you get one point added to your raw score. At the end of the test, your final raw score will be converted to a scaled score that creates a more even playing field for people taking different versions of the exam.

To pass the exam, you’ll need a final scaled score of at least 300.

Retaking the Exam

If you didn’t get a passing score on your first try, that’s okay! You can retake the test as many times as you’d like.

FAQs

Q

How many questions are on the CPP exam?

A

The exam contains 190 questions.

Q

What is the time limit for the CPP exam?

A

The exam is timed at 4 hours.

Q

What is the passing score for the CPP exam?

A

You’ll need to get a score of at least 300 to pass the exam.

Q

How much does the CPP exam cost?

A

The examination fee is $589.