USPAP 2018-2019 Edition
© The Appraisal Foundation
• The reviewer’s own opinion regarding the work reviewed by another when the subject of the
review is the product of an appraisal review assignment.
These requirements apply whether the reviewer’s own opinion:
• concurs with the opinions and conclusions in the work under review; or
• differs from the opinion and conclusions in the work under review.
When the assignment includes the reviewer developing his or her own opinion of value or review
opinion, the following apply:
• The reviewer’s scope of work in developing his or her own opinion of value or review opinion may
be different from that of the work under review.
• The effective date of the reviewer’s opinion of value may be the same or different from the
effective date of the work under review.
• The reviewer is not required to replicate the steps completed by the original appraiser. Those
items in the work under review that the reviewer concludes are credible can be extended to the
reviewer’s development process on the basis of an extraordinary assumption. Those items not
deemed to be credible must be replaced with information or analysis developed in conformance
with STANDARD 1, 3, 5, 7, or 9, as applicable, to produce credible assignment results.