An appraiser's scope of work decision must be disclosed to:

Option A: The client only

While the client is typically an intended user, limiting disclosure to only the client is insufficient under USPAP requirements. The Scope of Work Rule specifically requires disclosure to all intended users, not just the client, as there may be multiple parties who will rely on the appraisal results. Additionally, the disclosure must be made in the appraisal report itself, ensuring all intended users have access to this critical information.

Option C: The state licensing board

The state licensing board is not typically an intended user of a specific appraisal assignment, and USPAP does not require routine disclosure of scope of work decisions to licensing boards. While licensing boards may review scope of work decisions during investigations or audits, this is not the primary disclosure requirement under the Scope of Work Rule. The rule focuses on disclosure to those who will actually use the appraisal for decision-making purposes.

Option D: No one, as it's an internal decision

This is completely incorrect as the scope of work decision is definitely not an internal decision that requires no disclosure. USPAP explicitly requires disclosure of scope of work decisions, making transparency a cornerstone of professional appraisal practice. Treating this as an internal decision would violate fundamental USPAP requirements and leave intended users without critical information needed to properly utilize the appraisal.