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APA FPC-INTL-MILITARY Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Compliance, Research & Resources | 17% | - Escheatment & penalties - Global compliance frameworks - Record retention & reporting - Regulatory requirements |
| Topic 2: Taxation & Reporting | 14% | - Cross-border taxation - Federal/state/local tax rules - Tax treaties & reliefs - Military tax exclusions |
| Topic 3: Payroll Process & Administration | 15% | - Military payroll administration - International reporting requirements - Payroll cycle & reconciliation - Forms & reporting |
| Topic 4: Payroll Calculations | 25% | - Military allowances & differentials - Gross-to-net calculations - Benefits & deductions - Foreign earned income rules - Tax withholding |
| Topic 5: Core Payroll Concepts | 29% | - Fair Labor Standards Act - Pay methods and timing - Military-specific pay rules - International payroll basics - Worker classification |
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