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USPAPMEDIUM15% of exam

An appraiser completes an assignment and discovers after delivering the report that they made a significant error. According to USPAP, the appraiser must:

Correct Answer

B) Take steps to correct the error and notify the client and other intended users who may have relied on the report

The Ethics Rule requires an appraiser who discovers a significant error to take steps to correct it and notify the client and other intended users who may have relied on the report containing the error.

Answer Options
A
Immediately notify only the client of the error
B
Take steps to correct the error and notify the client and other intended users who may have relied on the report
C
Wait to see if anyone notices the error before taking action
D
Prepare a new report but is not required to notify anyone of the error

Why This Is the Correct Answer

Option B correctly states the complete requirement under USPAP's Ethics Rule for post-delivery error correction. When an appraiser discovers a significant error after delivering a report, they have a dual obligation: first, to take steps to correct the error, and second, to notify both the client and any other intended users who may have relied on the report. This comprehensive approach ensures that all parties who could be affected by the error are informed and can take appropriate action based on the corrected information.

Why the Other Options Are Wrong

Option A: Immediately notify only the client of the error

Option A is incomplete because it only requires notification of the client, ignoring the equally important requirement to notify other intended users who may have relied on the report containing the error.

Option C: Wait to see if anyone notices the error before taking action

Option C violates the proactive responsibility required by USPAP's Ethics Rule, as appraisers must immediately take corrective action upon discovering an error rather than waiting passively for others to notice it.

Option D: Prepare a new report but is not required to notify anyone of the error

Option D fails to address the mandatory notification requirement and incorrectly suggests that preparing a new report alone satisfies the Ethics Rule obligations.

CAN Method

CAN - Correct the error, Alert the client, Notify other intended users. Remember: You CAN'T ignore errors - you must take comprehensive action.

How to use: When you see questions about post-delivery errors, think 'CAN' to remember that you must Correct, Alert, and Notify all affected parties, not just some of them.

Exam Tip

Look for answer choices that include BOTH correction AND comprehensive notification - partial solutions that only address the client or only address correction are typically incorrect.

Common Mistakes to Avoid

  • -Thinking notification of only the client is sufficient
  • -Believing that waiting to see if anyone notices the error is acceptable
  • -Assuming that preparing a new report without notification fulfills the obligation

Concept Deep Dive

Analysis

This question tests knowledge of USPAP's Ethics Rule regarding post-delivery error correction responsibilities. The Ethics Rule establishes mandatory professional conduct standards that appraisers must follow when they discover significant errors after completing an assignment. The rule emphasizes both corrective action and comprehensive notification to protect all parties who may have relied on the erroneous information. This reflects USPAP's commitment to maintaining public trust and professional integrity in the appraisal process.

Background Knowledge

USPAP's Ethics Rule governs appraiser conduct and includes specific provisions for handling errors discovered after report delivery. The rule requires proactive correction and notification to maintain professional integrity and protect parties who rely on appraisal reports.

Real-World Application

If an appraiser discovers they used incorrect square footage that significantly affected value, they must prepare a corrected report and notify not only their client but also any lenders, investors, or other intended users identified in the original report who may have made decisions based on the incorrect information.

USPAPEthics Rulesignificant errorintended userspost-delivery correction

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