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An appraiser discovers a significant error in a completed appraisal report that affects the value conclusion. According to USPAP, the appraiser must:

Correct Answer

B) Correct the error and issue a revised report to all intended users

The Ethics Rule requires appraisers to correct any significant errors discovered in their work and provide the corrected information to all intended users who received the original report. This maintains professional integrity and protects users from relying on incorrect information.

Answer Options
A
Ignore the error if the report has already been delivered
B
Correct the error and issue a revised report to all intended users
C
Only correct the error if the client requests it
D
Disclose the error only in future appraisals

Why This Is the Correct Answer

Option B correctly states the USPAP requirement under the Ethics Rule. When an appraiser discovers a significant error that affects the value conclusion, they must take immediate corrective action by preparing a revised report or supplement. The corrected information must be provided to all intended users who received the original report, not just the client. This obligation exists regardless of timing, client preferences, or potential inconvenience, as it protects the integrity of the appraisal profession and prevents harm to users who might rely on incorrect information.

Why the Other Options Are Wrong

Option A: Ignore the error if the report has already been delivered

Option A is fundamentally wrong because it suggests appraisers can ignore significant errors once a report is delivered, which directly violates USPAP's Ethics Rule and would constitute professional misconduct that could harm users relying on incorrect information.

Option C: Only correct the error if the client requests it

Option C is incorrect because the duty to correct significant errors is mandatory under USPAP and does not depend on client requests - the appraiser must take corrective action regardless of whether the client wants the correction or not.

Option D: Disclose the error only in future appraisals

Option D is wrong because it fails to address the immediate obligation to correct the current error and notify existing users, instead only mentioning future appraisals which does nothing to help those who received the flawed report.

ERROR Correction Protocol

E-R-R-O-R: Ethics Rule Requires Obligatory Revision. When you discover a significant error, you must revise and redistribute to all intended users.

How to use: When you see questions about discovered errors in appraisal reports, immediately think 'ERROR' and remember that ethics rules require obligatory revision and redistribution to all users, regardless of circumstances.

Exam Tip

Look for absolute words like 'ignore,' 'only if requested,' or 'future only' in wrong answers - USPAP error correction duties are mandatory and immediate, with no exceptions based on timing or client preferences.

Common Mistakes to Avoid

  • -Thinking error correction is optional if the report was already delivered
  • -Believing only the client needs to receive corrected information
  • -Assuming minor errors don't require correction when they affect value conclusions

Concept Deep Dive

Analysis

This question tests understanding of USPAP's Ethics Rule regarding the correction of significant errors in appraisal reports. The Ethics Rule establishes fundamental professional obligations that appraisers must follow to maintain integrity and protect the public trust. When a significant error is discovered that affects the value conclusion, the appraiser has an affirmative duty to take corrective action regardless of whether the report has been delivered or the client requests correction. This requirement ensures that all intended users receive accurate information and prevents reliance on flawed appraisal conclusions that could lead to poor decision-making.

Background Knowledge

USPAP's Ethics Rule establishes mandatory professional conduct standards that appraisers must follow throughout their practice. The rule specifically addresses the duty to correct significant errors and requires appraisers to provide corrected information to all intended users who received reports containing such errors.

Real-World Application

An appraiser completes a residential appraisal and later discovers they used incorrect square footage that resulted in a $15,000 overvaluation. Even though the loan has closed, the appraiser must prepare a corrected report and send it to the lender, borrower, and any other intended users to prevent potential liability and maintain professional integrity.

USPAPEthics Rulesignificant errorintended userscorrected report

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