According to USPAP's Ethics Rule, an appraiser must keep confidential information about the client and intended users confidential unless disclosure is required by:

Option B: Client request, intended user request, or professional judgment

This option incorrectly suggests that intended users can request confidential information disclosure and that professional judgment alone can override confidentiality. While client consent is valid, intended users (who are not the client) have no right to demand confidential information, and appraisers cannot use personal judgment to decide when to break confidentiality - only the three specific USPAP exceptions apply.

Option C: State licensing board requirements only

This option is too narrow and incorrect because it only mentions state licensing board requirements. While licensing boards may have authority under 'due process of law,' this option ignores client consent and USPAP requirements as valid exceptions. Additionally, not all state licensing board requests would automatically qualify as due process of law.

Option D: Professional association guidelines or peer review requirements

Professional association guidelines and peer review requirements do not override USPAP's confidentiality requirements. These entities cannot compel disclosure of confidential information unless they have legal authority (due process of law) or the client provides consent. Professional associations have no inherent right to confidential appraisal information simply for guidelines or peer review purposes.