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Revisions add illustrative examples in ethics, risk assessment, and planned responses, including explicit references to using automated or third-party tools and technologies such as artificial intelligence. Additional updates strengthen guidance on validating data reliability, determining evidence sources, preparing financial statements using the indirect method, and calculating QBI deductions. 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responsibilities – AICPA Code of Professional Conduct | Revised an application representative task to add examples (added text in italics):\u003Cbr>Apply the principles, rules and interpretations included in the AICPA Code of Professional Conduct to situations (e.g. maintaining integrity and objectivity and compliance with standards, maintaining the confidentiality of client information when using automated or third-party tools and techniques including artificial intelligence) . |\n| Area II, Group B, Topic 2 – Assessing Risk and Developing a Planned Response – Understanding an entity and its environment – Internal factors | Revised an application representative task to add examples (added text in italics):\u003Cbr>Identify the relevant factors that define the nature of an entity, including the impact on the risk of material misstatement (e.g., its operations, ownership and governance structure, investment and financing plans, selection of accounting policies, objectives and strategies, adoption and use of technologies including artificial intelligence) . |\n| Area II, Group F – Assessing Risk and Developing a Planned Response – Planning for and using the work of others | Revised a remembering and understanding representative task as follows (added text in italics):\u003Cbr>Identify the factors to consider in determining the extent to which an engagement team can use the work of the internal audit function, IT auditor, auditor’s specialist, management’s specialist, component auditor or a referred-to auditor. |\n\n\n|  | Revised application representative tasks as follows (added text in italics):\u003Cbr>Determine the nature and scope of the work of the internal audit function, IT auditor, auditor’s specialist, management’s specialist, component auditor or a referred-to auditor.\u003Cbr>Perform and document procedures to determine the extent to which an engagement team can use the work of the internal audit function, IT auditor, auditor’s specialist, management’s specialist, component auditor or a referred-to auditor. |\n| --- | --- |\n| Area III, Group A, Topic 2 – Performing Further Procedures and Obtaining Evidence – Use of data and information – Reliability of data and information | Revised an application representative task to add examples (added text in italics):\u003Cbr>Perform procedures (e.g., agreeing information to original sources, validating search or query criteria used to obtain data) to validate the reliability (completeness, accuracy, authenticity and susceptibility to management bias) of data and information obtained from internal and external sources (e.g., analyses, schedules, reconciliations prepared using various technologies including artificial intelligence) . |\n| Area III, Group B – Performing Further Procedures and Obtaining Evidence – Sufficient appropriate evidence | Corrected an application representative task as follows (corrected text in italics):\u003Cbr>Determine the sources of sufficient appropriate evidence (e.g., obtained from management’s specialists, obtained from external sources, |\n\n\n|  | developed by the audit team from internal or external sources) . |\n| --- | --- |\n\n\n| Area, Group, Topic | Revision |\n| --- | --- |\n| Area I, Group B, Topic 3 – Financial Reporting – General-Purpose Financial Reporting: Nongovernmental Not-for-Profit Entities – Statement of cash flows | Revised an application representative task to remove reference to the direct method:\u003Cbr>Prepare a statement of cash flows and required disclosures using the indirect method for a nongovernmental, not-forprofit entity. |\n| Area I, Group E – Financial Reporting – Special Purpose Frameworks | Revised an application representative task as follows (added text in italics):\u003Cbr>Prepare income tax basis financial statements using the cash or accrual methods of accounting. |\n\n\n| Area, Group, Topic |","cbCail0OJNhVSEBV","https://ap.wps.com/l/cbCail0OJNhVSEBV","pdf",206931,12,"English","# Ethics and professional responsibilities\n## Applying AICPA Code principles with technology examples\n# Assessing risk and planned responses\n## Understanding the entity and internal factors\n## Using the work of others (internal audit, specialists, component/referral auditors)\n# Further procedures and obtaining evidence\n## Reliability of data and information\n## Sufficient appropriate evidence sources\n# Financial reporting updates\n## Nongovernmental not-for-profit statement of cash flows (indirect method)\n## Special purpose frameworks and income tax basis statements\n# Federal and technical accounting items\n## Qualified business income (QBI) deduction\n## Indefinite-lived intangible assets and goodwill measurement\n# State and local government accounting\n## Capital and infrastructure assets valuation and journal entries\n# Section introduction and reference updates\n## Skill allocation and information systems control suitability","[{\"question\":\"What major topics were updated in the 2025 Uniform CPA Examination Blueprint revisions?\",\"answer\":\"Updates span ethics and professional responsibilities, assessing risk and planned responses, performing further procedures and obtaining evidence, financial reporting tasks, federal taxation items, and specific technical accounting and government accounting calculations.\"},{\"question\":\"How do the revisions incorporate examples related to technology and AI?\",\"answer\":\"Several application representative tasks were revised by adding examples that reference automated or third-party tools and techniques, including artificial intelligence, and by extending considerations for entity understanding, data reliability, and confidentiality or compliance-related expectations.\"},{\"question\":\"What change was made regarding the statement of cash flows for nongovernmental not-for-profit entities?\",\"answer\":\"The representative task was revised to remove reference to the direct method and requires preparing the statement of cash flows using the indirect method for a nongovernmental, not-for-profit entity.\"}]","Summary of Revisions to the Uniform CPA Examination Blueprints 2025 - Exam review | PDF"]