Professional Knowledge

Professional Knowledge and Abilities
Kathern Chenaille
Gen 200
September 28, 2010

Professional Knowledge and Abilities
Historically a professional association described groups of professionals with advanced degrees or training, such as doctors or lawyers.   Today’s professional associations consist of sports players, business owners, teachers, and other occupations too numerous to list.   The mission of today’s associations is to increase its member’s skills, education, and recognition.   “Professional associations play distinctive roles in formal as well as informal processes of adult learning” (Rusaw, 1995, para. 1).   Membership in a professional association improves the chances of career success through continuing education, networking, and professional development.
The American Payroll Association (APA) is a leader in the advancement of payroll as a profession.   The APA acknowledges that the payroll profession is constantly evolving “A payroll professional must be proficient in all aspects of taxation and tax reporting, MIS, human resources (including benefits), and accounting as each of these relate to the payroll environment” (American Payroll Association, 2010, p. 2).   Legislation changes constantly, so the APA publishes an annual reference The Payroll Source, a must have for any payroll professional.   This reference book is a valuable resource for documentation on employment rules and regulations as well as employment taxes and filing requirements.   The association also publishes reference material on state and local withholding taxes and garnishment regulations.   The APA offers two levels of certification that demonstrates an individual’s skill and expertise.   The Fundamental Payroll Certification (FPC) is for beginners with minimal knowledge and the second level, Certified Payroll Professional (CPP), is for members with experience and knowledge.   Both certifications require a process to recertify after a period of five years.   The APA has more than...