Fundamental Payroll Certification Practice Test

If you need help studying for the Fundamental Payroll Certification (FPC) 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 Fundamental Payroll Certification practice test!

What’s on the Exam?

Questions: 150
Time limit: 3 hours

 
First, let’s talk about the questions on the exam. There are 150 multiple-choice questions total, but only 125 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 3 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 CSP exam.


1. CORE PAYROLL CONCEPTS
29% 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
17% of the exam

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

3. CALCULATION OF THE PAYCHECK
24% 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
7% of the exam

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

5. PAYROLL ADMINISTRATION AND MANAGEMENT
7% of the exam

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

6. AUDITS
8% of the exam

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

7. ACCOUNTING
8% 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 the American Payroll Association’s website. Once your application is approved, you’ll be given the necessary information to register for the exam!

The registration process includes a $395 exam fee (APA members only pay $320).

FPC Study Guide and Flashcards

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

FPCStudy 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.

Online FPC Prep Course

If you want to be fully prepared, Mometrix offers an online FPC prep course. The course is designed to provide you with any and every resource you might want while studying. The FPC course includes:

  • Review Lessons Covering Every Topic
  • 450 FPC Practice Questions
  • More than 350 Digital Flashcards
  • Money-back Guarantee
  • Free Mobile Access
  • and More!

The FPC prep course is designed to help any learner get everything they need to prepare for their FPC exam. Click below to check it out!


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FAQs

Q

How many questions are on the FPC exam?

A

The exam contains 150 questions.

Q

What is the time limit for the FPC exam?

A

The exam is timed at 3 hours.

Q

What is the passing score for the FPC exam?

A

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

Q

How much does the FPC exam cost?

A

The exam fee is $395 ($320 for APA members).