Which action would be inconsistent with USPAP when reporting?

• A. Excluding the report date
• B. Including the effective date
• C. Providing both the report date and effective date
• D. Including the client's identity

Answer: (A)

Having a clearly stated date on an appraisal report is essential because it anchors the document in time and clarifies when the work was issued. USPAP requires the report date to be included so readers know exactly when the report was prepared and can interpret the conclusions accordingly. Omitting the report date would leave users without a critical timestamp, making the report potentially misleading or misused.

Including the effective date is also important because it shows the point in time to which the opinion applies, and providing both dates—when the report was issued and the appraisal’s effective date—offers complete temporal context. Identifying the client or the intended users is another standard practice, ensuring the engagement is properly attributed. So the action that would be inconsistent is leaving out the report date.