Payroll Code Of Ethics

“Payroll accounting involves a company’s recording of its employees’ compensation including: gross wages, salaries, bonuses, and commissions. (Payroll Accounting, n.d.; What is Payroll Accounting?, n.d.)” A payroll accountant is the vital part of a company that performs the financial and reporting activities. Payroll accountants are responsible for the calculation of employee paychecks. The duties of a payroll accountant can include “ensuring the accuracy of payroll and tax documents, ensure the company follows federal, state, and local regulations involved in the payroll process, ensure the correct amount of taxes are withheld, as well as keep track of employee time cards. (Payroll Accounting, n.d.) “

The APA (American Payroll Association) governs the payroll profession. “The APA is a leader in payroll education and training. (Fundamental Payroll Certification (FPC), n.d.)” One of the responsibilities of the APA is to certify payroll professionals. “The APA offers two levels of certification (Fundamental Payroll Certification (FPC), n.d.)”: the CPP (Certified Payroll Professional) and the FPC (Fundamental Payroll Certification). The FPC is open to entry level

The Code defines the accepted behavior, promotes a high standard pf practice, provides benchmarks, and establishes responsibilities. (Silliker, 2011)” The first part of the Code focuses on standards of professional behavior, including relationships, and discrepancies. “The APA has had a specific eight-part code of ethics since its inception in the early 1980s. The code governs the association’s certified members, but all APA members are encouraged to follow it as well. The APA’s code of ethics outlines the responsibilities someone in the payroll profession has both towards their employer and towards fellow payroll professionals to assist them in doing their jobs the most efficiently and effectively as possible. (Silliker,