Relevant USPAP & Advisory References (AO-27)

• Confidentiality section of the ETHICS RULE.

• Statement on Appraisal Standards No. 9 (SMT-9), which addresses intended use and intended users in an assignment.

• Advisory Opinion 25 which covers clarification of the client in a federally related transaction.

• Advisory Opinion 26 which addresses reappraising/transferring a report to another party.

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