USPAP 2008–2009
In reporting the results of a personal property appraisal, an appraiser must communicate each analysis, opinion, and conclusion in a manner that is not misleading.
Comment: STANDARD 8 addresses the content and level of information required in a report that communicates the results of a personal property appraisal.
STANDARD 8 does not dictate the form, format, or style of personal property appraisal reports, which are functions of the needs of users and appraisers. The substantive content of a report determines its compliance.
USPAP 2008–2009 Edition
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