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USPAP 2018-2019 Edition

© The Appraisal Foundation

13

SCOPE OF WORK RULE

Assignment conditions include assumptions, extraordinary assumptions, hypothetical conditions, laws

and regulations, jurisdictional exceptions, and other conditions that affect the scope of work. Laws include

constitutions, legislative and court-made law, administrative rules, and ordinances. Regulations include rules

or orders, having legal force, issued by an administrative agency.

SCOPE OF WORK ACCEPTABILITY

15

The scope of work must include the research and analyses that are necessary to develop credible

assignment results.

Comment: The scope of work is acceptable when it meets or exceeds:

• the expectations of parties who are regularly intended users for similar assignments; and

• what an appraiser’s peers’ actions would be in performing the same or a similar assignment.

Determining the scope of work is an ongoing process in an assignment. Information or conditions

discovered during the course of an assignment might cause the appraiser to reconsider the scope of work.

An appraiser must be prepared to support the decision to exclude any investigation, information, method, or

technique that would appear relevant to the client, another intended user, or the appraiser’s peers.

An appraiser must not allow assignment conditions to limit the scope of work to such a degree that the

assignment results are not credible in the context of the intended use.

Comment: If relevant information is not available because of assignment conditions that limit research

opportunities (such as conditions that place limitations on inspection or information gathering), an appraiser

must withdraw from the assignment unless the appraiser can:

• modify the assignment conditions to expand the scope of work to include gathering the information; or

• use an extraordinary assumption about such information, if credible assignment results can still be

developed.

An appraiser must not allow the intended use of an assignment or a client’s objectives to cause the assignment

results to be biased.

DISCLOSURE OBLIGATIONS

The report must contain sufficient information to allow intended users to understand the scope of work

performed.

Comment: Proper disclosure is required because clients and other intended users rely on the assignment

results. Sufficient information includes disclosure of research and analyses performed and might also include

disclosure of research and analyses not performed.

15 See Advisory Opinion 29,

An Acceptable Scope of Work

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