Relevant USPAP & Advisory References (AO-25)

DEFINITIONS, specifically those of “client,” “intended user,” and “intended use.”
The Confidentiality, Conduct, and Management sections of the ETHICS RULE.
SCOPE OF WORK RULE, which requires an appraiser to determine an appropriate scope of work to produce credible assignment results including all assignment conditions.
Standards Rules 1-2(a) and 1-2(b), which require an appraiser to identify the client, intended user, and intended use.
Standards Rule 2-1(a), which requires an appraiser to clearly and accurately set forth the appraisal in a manner that is not misleading.
Statement on Appraisal Standards No. 9 (SMT-9), which addresses intended use and intended users in an assignment.
Statement on Appraisal Standards No. 10 (SMT-10), which describes the applicability of USPAP in federally related transactions.
Advisory Opinion 26 which covers readdressing (transferring) a report to another party.
Advisory Opinion 27 which addresses appraising the same property for a new client.
Advisory Opinion 30, Appraisals for Use by a Federally Regulated Financial Institution