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Report WritingMEDIUM10% of exam

An appraiser discovers a significant error in a completed appraisal report after it has been delivered. According to USPAP, the appraiser must:

Correct Answer

C) Promptly notify intended users of the error

USPAP's Ethics Rule requires appraisers to promptly notify intended users when they discover significant errors in their work. This maintains professional integrity and prevents reliance on flawed information.

Answer Options
A
Ignore the error since the report has been delivered
B
Prepare a new appraisal report
C
Promptly notify intended users of the error
D
Wait for the client to discover the error

Why This Is the Correct Answer

Option C is correct because USPAP's Ethics Rule explicitly requires appraisers to promptly notify intended users when they discover significant errors in completed work. This notification requirement is immediate and mandatory, not optional. The rule recognizes that intended users may be making important financial decisions based on the appraisal, so they must be informed of any material errors that could affect their reliance on the report. This maintains the integrity of the appraisal profession and protects the public interest.

Why the Other Options Are Wrong

Option A: Ignore the error since the report has been delivered

Option A violates USPAP's Ethics Rule which explicitly requires action when errors are discovered. Ignoring errors after delivery would be a serious breach of professional responsibility and could result in disciplinary action.

Option B: Prepare a new appraisal report

Option B is not required by USPAP for error correction. While a new report might eventually be needed, the immediate requirement is notification of intended users, not preparation of a new report.

Option D: Wait for the client to discover the error

Option D is passive and violates USPAP requirements. The appraiser cannot wait for others to discover errors - they have an active duty to promptly notify intended users when they become aware of significant errors.

ERROR Alert System

ERROR = Ethical Responsibility Requires Ongoing Reporting. When you discover an error after delivery, think 'ERROR Alert' - you must immediately alert (notify) all intended users.

How to use: When you see questions about post-delivery errors, remember 'ERROR Alert' - the appraiser must alert/notify intended users promptly, not ignore, wait, or automatically create new reports.

Exam Tip

Look for key words like 'promptly notify' and 'intended users' in USPAP ethics questions - these often signal the correct answer when dealing with error correction scenarios.

Common Mistakes to Avoid

  • -Thinking the appraiser's responsibility ends at report delivery
  • -Believing a new report is always required for error correction
  • -Assuming only the client needs to be notified rather than all intended users

Concept Deep Dive

Analysis

This question tests understanding of USPAP's Ethics Rule regarding professional responsibility after report delivery. The Ethics Rule establishes that an appraiser's duty to maintain professional integrity doesn't end when the report is delivered to the client. When significant errors are discovered post-delivery, the appraiser has an active obligation to communicate this to all intended users who may be relying on the flawed information. This requirement protects both the public trust and prevents potential harm from decisions based on incorrect appraisal data.

Background Knowledge

USPAP's Ethics Rule governs appraiser conduct and includes specific requirements for handling errors discovered after report delivery. The rule emphasizes that professional responsibility continues beyond the completion and delivery of the appraisal report, particularly when significant errors that could affect user decisions are discovered.

Real-World Application

An appraiser realizes they used incorrect square footage data after delivering a report to a lender for a mortgage decision. They must immediately contact the lender and any other intended users (like the borrower) to inform them of the error, allowing them to reassess their decisions before potential financial harm occurs.

USPAPEthics Rulesignificant errorsintended usersprompt notification

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