An appraiser's client wishes to remain anonymous and asks not to include client's identity in an appraisal report. What should the appraiser do?

• A. Include the client's identity in the report but mask it with an alias.
• B. Omit the client's identity from the report but document the client's identity in the workfile.
• C. Refuse the engagement.
• D. Seek consent to reveal the identity but only in confidential internal notes.

Answer: (B)

The essential idea here is protecting client confidentiality while keeping a proper record. If the client wants to remain anonymous, the appraiser should remove the client's identity from the appraisal report so the published document doesn’t disclose who commissioned the work. At the same time, the appraiser must document the client's identity in the workfile, along with the engagement details and a note about the request for anonymity. This preserves the privacy the client asked for in the report, while maintaining a complete, defendable trail in the workfile to support the assignment if needed.