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2025 NCAA Agreed-Upon Procedures guide is here!
Explore the key updates college and university leaders should know to maintain athletics compliance
July 10, 2025 · Authored by Susan Maloney, Alyssa Mondl
The recently issued NCAA 2025 Agreed-Upon Procedures (AUP) guide (the guide) includes several updates aimed at enhancing financial transparency, accountability and consistency across all NCAA divisions. These changes reflect evolving compliance standards as institutions prepare to move into an age of name, image and likeness (NIL) and revenue sharing, increased scrutiny of athletics-related finances and growing complexity of intercollegiate athletics programs. The substantial changes expected post-2025 make NCAA financial reporting more important than ever.
Below is a summary of the most notable changes and additions in the 2025 guide, including expanded revenue and expense categories, a bylaw reference change and updates to required testing procedures. It will be critical for institutions to evaluate their processes and controls around athletics revenue and expense reporting, as even more changes are expected in the coming year.
New and updated revenue categories
The guide's revenue section includes 19 primary categories, with several notable additions and clarifications:
- Category 12 – Total NCAA Distributions and NCAA Host Revenue Settlements: Revenue from NCAA distributions (12A) is now split into the following categories: NCAA Host Revenue Settlements (12B) and Post-Season Non-Football NCAA Expense Reimbursements (12C)
- Category 13 – Conference Distributions: Clarification and updates were made to Category 13 and 13A to include revenue for all sports in post-season play, instead of just football as previously required
- Category 19 – Post-Season Football Expense Reimbursements: Renamed from Football Bowl Revenues and includes ticket sales, travel reimbursements and other bowl-related income
