The POA indicators remain the same, but ICD-10-CM includes a list of codes that are exempt from POA reporting. Many of them appear in the I69- and O09- series of codes. That makes sense since I69- codes are sequela from cerebral injuries and the O09 codes are used for supervision of pregnancy.
Many of the Q codes (congenital malformations, deformations and chromosomal abnormalities) are also exempt from POA reporting.
Coders will not need to report a POA indicator for many codes in the S chapter with a seventh character of D (subsequent encounter) and S (sequela).
You can download the complete list of codes exempt from POA reporting from the Centers for Disease Control and Prevention website.