This research presents a novel method, the "Reasoning and Value Alignment Test" (RVAT), to assess the reasoning capabilities of advanced GPT models, focusing on their ability to handle culturally complex contexts. The study aims to address the limitations of fully automated reasoning evaluation methods and the cultural nuances that influence AI reasoning. The RVAT involves a human interrogator evaluating GPT models' responses to 200 unique questions across 20 domains, revealing significant variations in reasoning abilities among different GPT models. The findings highlight that while GPT models exhibit high levels of human-like reasoning, they still face limitations, particularly in interpreting cultural contexts. The study also explores potential applications of the RVAT in AI training, ethics compliance, sensitivity auditing, and cultural consultation. The authors emphasize the need for interdisciplinary approaches, wider accessibility to various GPT models, and a deep understanding of the interplay between GPT reasoning and cultural sensitivity. The research contributes to the broader discourse on artificial general intelligence (AGI) and its potential risks and ethical implications.This research presents a novel method, the "Reasoning and Value Alignment Test" (RVAT), to assess the reasoning capabilities of advanced GPT models, focusing on their ability to handle culturally complex contexts. The study aims to address the limitations of fully automated reasoning evaluation methods and the cultural nuances that influence AI reasoning. The RVAT involves a human interrogator evaluating GPT models' responses to 200 unique questions across 20 domains, revealing significant variations in reasoning abilities among different GPT models. The findings highlight that while GPT models exhibit high levels of human-like reasoning, they still face limitations, particularly in interpreting cultural contexts. The study also explores potential applications of the RVAT in AI training, ethics compliance, sensitivity auditing, and cultural consultation. The authors emphasize the need for interdisciplinary approaches, wider accessibility to various GPT models, and a deep understanding of the interplay between GPT reasoning and cultural sensitivity. The research contributes to the broader discourse on artificial general intelligence (AGI) and its potential risks and ethical implications.